在经济高质量发展和双碳背景下,企业环境、社会及治理(ESG)逐渐成为市场中的热门话题。随着互联网技术迅速发展,社交媒体作为一个新兴的舆论监督平台,已经成为影响ESG信息披露的重要力量。本文采用文献研究法通过梳理近五年以来有关媒体关注、社交媒体与ESG的研究文献,总结社交媒体对企业ESG披露质量的影响及影响机制。本文发现社交媒体主要通过监督约束、信息传递与技术创新促进ESG信息披露,并总结了现有研究存在的局限性,对未来的研究进行了展望。
Under the background of high-quality economic development and the Dual-Carbon goals, corporate
Environmental, Social, and Governance (ESG) has gradually become a hot topic in the market. With the rapid
development of internet technology, social media, as an emerging platform for public opinion supervision,
has become an important force affecting ESG information disclosure. This paper reviews the literature from
the past five years on media attention, social media, and ESG. It summarizes the impact of social media on the
quality of corporate ESG disclosure and its influencing mechanisms. We find that social media mainly promotes
ESG information disclosure through three mechanisms: supervision and constraint, information transmission,
and technological innovation. This paper also summarizes the limitations of existing research and provides an
outlook for future studies.