吴红军,钟韵,吴雨萱.ESG评级分歧的国内外表现、原因及对策[J].,2023,(5):61-68
ESG评级分歧的国内外表现、原因及对策
The Manifestation, Cause and Countermeasures of the Differences in ESG Rating at Home and Abroad
投稿时间:2023-05-09  
DOI:
中文关键词:  ESG评级  评级分歧  评级标准  可持续增长
English Keywords:ESG rating  rating divergence  rating standards  sustainable growth (
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作者单位
吴红军 厦门大学 管理学院,福建 厦门 361005 
钟韵 厦门大学 管理学院,福建 厦门 361005 
吴雨萱 厦门大学 管理学院,福建 厦门 361005 
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中文摘要:
      ESG(Environmental、Social和Governance)评级是投资者和管理层决策的重要依据。然而,大型评级机构的ESG评级出现了严重的分歧,这导致使用不同数据库的ESG评级数据可能得出完全不同的结论。这一现象引发了学界和业界的广泛关注和批评。文章旨在梳理研究ESG分歧现象的若干关键文献,总结ESG分歧的具体来源和深层次原因,并对我国的ESG评级分歧现象进行实证分析。最后,提出了若干应用ESG评级数据的建议。
English Summary:
      ESG rating is the important criterion for investors and management to make decisions. However, there are serious differences in the main ESG ratings, which may lead to different conclusions from the ESG rating data of different databases. This has attracted the attention and criticism of academia and industry. This paper reviews the key research literature of the ESG divergence, summarizes the specific sources and reasons of the ESG divergence, and empirically analyzes the facts of the ESG rating divergence in China. It also puts forward suggestions on using ESG rating data rationally.
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