Environmental, Social and Governance (ESG) Factors for Sustainable Tourism Development: The Way Forward Toward Destination Resilience and Growth
系统梳理了ESG与可持续旅游的交叉文献，整合了环境、社会和治理维度的主题，提出了一个指导政策制定者和从业者将ESG融入旅游规划的概念框架，以应对承载力、过度旅游、气候风险等挑战。
ABSTRACT Although environmental, social and governance (ESG) performance is increasingly gaining popularity in corporate and financial domains, its application in the tourism industry is still relatively underexplored. Hence, the objectives of this research are fivefold: (1) A systematic review appraises the extant literature on the intersection of the ESG dimensions and sustainable tourism; (2) It provides a synthesis of the content of the extracted articles and maps thematic intersections related to travel destinations' environmental stewardship, social equity and governance frameworks; (3) It assesses ESG‐aligned strategies that are intended to address the destinations' challenges including their carrying capacities and overtourism issues, climate risks, sociocultural tensions as well as institutional accountabilities; (4) It provides a holistic conceptual framework that guides policymakers, practitioners and stakeholders in integrating ESG into tourism planning and development, for sustainable and economically viable outcomes. In conclusion, (5) it advances theoretical and managerial implications.