A PRISMA‐Based Systematic Review on Economic, Social, and Governance Practices: Insights and Research Agenda
系统回顾了85篇Scopus收录的高质量期刊论文，发现董事会多样性、ESG战略整合和风险管理等治理机制能提升ESG表现和企业盈利，但绿色创新、ESG争议和数字化转型等新兴领域研究不足。
ABSTRACT The article synthesizes existing research on environmental, social, and governance (ESG) practices and explores their impact on corporate sustainability and financial outcomes. [Correction added on 17 December 2024, after first online publication: In the Abstract section, the definition of ESG has been corrected from ‘economic, social, and governance’ to ‘environmental, social, and governance’.] A systematic literature review (SLR) followed PRISMA guidelines, analyzing 85 peer‐reviewed articles from high‐quality journals indexed in Scopus. The results reveal that robust governance mechanisms—such as board diversity, strategic integration of ESG criteria, and effective risk management—are key drivers of enhanced ESG performance and corporate profitability. However, the findings also highlight significant gaps in current knowledge, particularly regarding emerging concepts like green innovation, ESG controversies, and digital transformation. The study concludes that further research is needed to develop a more nuanced understanding of how different governance structures and ESG practices interact and to provide clearer guidance for policymakers and corporate managers in fostering sustainable business practices.