Year: 2024
Type: article
Abstract: With the growing global focus on climate change and environmental issues, the significance of Environmental, Social, and Governance (ESG) considerations within corporations is increasingly paramount. In the context of the current "green environmental protection" paradigm, ESG, as a product of the new era, aligns seamlessly with China's sustainable development philosophy. Based on this context, this paper elucidates the composition of divergences in ESG ratings and discusses the implications and impacts of these divergences on corporate reputation and management strategies based on relevant theories. This paper provides a reference for understanding the disparities in ESG ratings among different enterprises and their resultant impacts.
Authors: Jinpeng Du, Yuju Ma
Institution: Yunnan University of Finance And Economics
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4403846432