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4310ESG信息披露是指企业针对其环境、社会和治理方面的具体实践进行的信息披露，是企业非财务信息的重要组成部分。“双碳”目标提出以来，作为ESG生态系统的基础设施，ESG信息披露成为理论界与实务界的热点话题。基于已有文献，本文对企业ESG信息披露、ESG表现、企业社会责任、可持续发展内涵进行了辨析，对目前研究中ESG信息披露的不同评价方法进行了比较分析，并进一步梳理了ESG信息披露的影响因素和经济后果，构建了ESG信息披露作用机制的研究框架，以期为ESG信息披露的后续研究提供参考和借鉴。
ESG信息披露：内涵辨析、评价方法与作用机制
摘要
参考文献
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引用本文
黄珺, 汪玉荷, 韩菲菲, 等. ESG信息披露：内涵辨析、评价方法与作用机制[J]. 外国经济与管理, 2023, 45(6): 3-18.
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