ESG评级分歧的影响因素：文献综述与研究展望

张芮宁; 罗明珠

doi:10.12184/wspcyycx2WSP2516-415537.20261004

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10卷第4期

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ESG评级分歧的影响因素：文献综述与研究展望
ESG评级分歧的影响因素：文献综述与研究展望
广东科技学院，广东东莞 523000
2026年10卷第4期页码：168-172
纸质出版：2026-04-30
DOI：10.12184/wspcyycx2WSP2516-415537.20261004
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张芮宁,罗明珠.ESG评级分歧的影响因素：文献综述与研究展望[J].创意与创新,2026,10(04):168-172.

张芮宁 & 罗明珠. (2026). ESG评级分歧的影响因素：文献综述与研究展望. Creativity and Innovation, 10(4), 168-172..
张芮宁,罗明珠.ESG评级分歧的影响因素：文献综述与研究展望[J].创意与创新,2026,10(04):168-172. DOI： 10.12184/wspcyycx2WSP2516-415537.20261004.

张芮宁 & 罗明珠. (2026). ESG评级分歧的影响因素：文献综述与研究展望. Creativity and Innovation, 10(4), 168-172.. DOI： 10.12184/wspcyycx2WSP2516-415537.20261004.

摘要

ESG表现是可持续投资的关键衡量指标，企业ESG评级越来越受关注，但目前ESG 评级分歧是运用ESG这个量化工具的重大问题。且目前关于梳理ESG评级分歧的影响因素的研究较为缺乏。因此，本文在阐述ESG相关概念及度量方式的基础上，分类归纳了目前影响ESG评级分歧的主要因素，评级机构特征差异、企业特征差异及外部环境因素是三类会造成分歧变化的动因，由此在梳理结果的基础上还提出了未来继续研究ESG评级分歧的影响因素的方向，为ESG 评级分歧的后续研究提供建议与参考。

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