Decontesting an essentially contested concept: The standardization of sustainable finance
研究了可持续金融标准制定中的公共咨询如何影响实践的去争议化，分析了255份利益相关者意见书，发现标准化既减少争议又引发新争议，对改善披露透明度和防止投资者不当行为有参考价值。
Abstract The aim of this article is to investigate how the standardization process and the public consultations carried out in the development of new sustainable finance standards and laws tend to shape the decontestation of practices in this field. The analysis of 255 comment letters submitted by various stakeholders in the context of these public consultations shows the dual role of standardization as a mechanism for both the decontestation and the (re)contestation of sustainable finance. This article makes important contributions to the emerging literature on the governance of sustainable finance through initiatives that are meant to improve the transparency of disclosures in this field and prevent investor misconduct. In light of Gallie's theory of essentially contested concepts, this article also contributes to the literature on the challenges of developing sustainability standards and the implications of adopting practices centered on concepts whose meanings and applications are the subject of endless disputes.