Seven myths of ESG
审视了关于ESG的七个常见但缺乏批判性分析的观点，认为基于实证证据和理论研究的决策能改善ESG实践。
Abstract Environmental, social and governance (ESG) considerations have dominated the discussion of corporate purpose in recent years. We examine commonly accepted notions about ESG that are foundational to the discussion but receive little critical analysis. We conclude that decisions about ESG would improve if they were based on empirical evidence and theoretical research in this field.