Metaverse in ESG Practices—A Game Changer or a Buzzword? A Methodological Framework and Research Agenda From a Systematic Review
通过系统综述46篇研究，识别了元宇宙与ESG融合的四个主要集群，分析了机遇、风险、障碍和推动因素，并构建了整合TOE因素的理论框架，为从业者、学者和政策制定者提供指导。
ABSTRACT This research aims to provide an overview of metaverse adoption for environmental, social, and governance (ESG) practices. Particularly, we seek to uncover the opportunities, risks, and outcomes of ESG‐metaverse convergence; identify barriers and enablers of this intersection; embed metaverse technologies in ESG strategies and processes using technological, organizational, and environmental (TOE) factors; and illuminate future research questions worth exploring. We applied a systematic literature review (SLR) using PRISMA guidelines to summarize, analyze, and discuss the existing studies. We reviewed 46 research studies up to 2024 from both Scopus and WOS databases. This review identified four main clusters: (1) metaverse challenges for ESG reporting, (2) the green financial metaverse, (3) blockchain‐based metaverse for sustainability reporting, and (4) metaverse technology application in business with sustainability and ESG orientation. This review presents original research uncovering both the ESG risks and opportunities of metaverse implementation and the barriers and enablers to ESG‐metaverse convergence by the integration of TOE factors. Furthermore, it develops a comprehensive, integrated framework for leveraging metaverse technology for ESG practices and positioning metaverse‐based technologies in ESG strategies and processes. Our study provides valuable insights for practitioners, academics, and policymakers to shape ESG effectiveness through innovative digital tools and metaverse‐based ESG practices.