Bridging ESG Disclosure and the SDGs: A Thematic Synthesis of Influencing Factors
综合2015至2025年文献，识别出影响ESG表现与可持续发展目标对齐的八个主题，包括整合报告、CSR委员会、数字透明度、利益相关者包容等中介因素，以及经济政策、行业特性、决策机制和管理多样性等调节因素，对研究者、政策制定者和企业领导者改进ESG策略有参考价值。
ABSTRACT The Sustainable Development Goals (SDGs) were meant to save the world, whereas the environmental, social, and governance (ESG) requirements were meant to hold businesses accountable to stakeholders. Many companies are now using ESG disclosures, but there is still debate about whether they can fully capture and drive sustainability outcomes. This study highlights the gap between the goals of ESG mechanisms and their actual ability to help achieve the SDGs. The study examines scholarly literature published between 2015 and 2025 and identifies eight main themes that shape how well ESG performs in the context of sustainable development. The study identifies and groups eight themes based on mediating and moderating factors. The first four mediating themes look at how integrated reporting and communication, focused on the SDGs, affect transparency; the role of CSR committees in improving ESG reporting and performance; the use of digital transparency; and the inclusion of stakeholders to help align ESG with the SDGs. The themes related to moderating factors were the economic and policy conditions, specific industry factors that affect sustainability goals, the ways companies make decisions to align their strategies with the SDG goals, and the impact of management diversity on these processes. The study highlights that ESG performance is necessary but not sufficient for SDG alignment unless it is backed by transparency and inclusive governance. It provides a list of ideas for future research. The results are useful for researchers, policymakers, and business leaders who want to improve their ESG strategies and make real progress toward sustainability.