环境、社会和公司治理
參考文獻

↑  Newburger, Emma. . CNBC. 2022-05-25  [2022-06-08]. （原始内容存档于2022-07-08）.
↑  Kiernan, Paul. . The Wall Street Journal (News Corp). May 25, 2022  [2023-04-24]. （原始内容存档于2023-12-21）.
↑   (PDF). Federal Register (U.S. Government Publishing Office). 2022-06-17, 87 (117): 36654–36761  [2023-05-09]. （原始内容存档 (PDF)于2024-02-06）.
↑  Eaglesham, Jean. . The Wall Street Journal (News Corp). January 29, 2022  [2023-04-28]. （原始内容存档于2024-02-19）.
↑  Iacurci, Greg. . CNBC. 2022-06-05  [2023-05-01]. （原始内容存档于2023-10-31）.
↑  Shifflett, Shane. . The Wall Street Journal (News Corp). 2022-10-04  [2023-04-28]. （原始内容存档于2023-05-04）.
↑  Holger, Dieter. . The Wall Street Journal (News Corp). 2022-10-13  [2023-04-25]. （原始内容存档于2023-05-03）.
↑   (新闻稿). U.S. Securities and Exchange Commission. 2022-10-07  [2023-04-27]. （原始内容存档于2024-02-24）.
↑  Iacurci, Greg. . CNBC. 2022-11-22  [2022-11-23]. （原始内容存档于2023-12-06）.
↑  Tergesen, Anne. . The Wall Street Journal (News Corp). 2022-11-22  [2022-11-23]. （原始内容存档于2023-04-12）.
↑   (PDF). Federal Register (U.S. Government Publishing Office). 2022-12-01, 87 (230): 73822–73886  [2023-05-09]. （原始内容存档 (PDF)于2024-01-18）.
↑  Thomas, Ken. . The Wall Street Journal (News Corp). 2023-03-20  [2023-03-22]. （原始内容存档于2023-09-30）.
↑  Iacurci, Greg. . CNBC. 2023-03-21  [2023-03-22]. （原始内容存档于2024-01-19）.
↑  Bazail-Eimil, Eric. . The Wall Street Journal (News Corp). 2023-02-28  [2023-03-23]. （原始内容存档于2023-04-12）.
↑  Wilkie, Christina. . CNBC. March 1, 2023  [2023-03-22]. （原始内容存档于2024-02-26）.
↑  . AiThority. 2021-04-30  [2021-09-01]. （原始内容存档于2021-04-30） （美国英语）.
↑  . India Briefing. 2023-07-25  [2024-01-16]. （原始内容存档于2024-01-18）.
↑  Wolman, Jordan; Prang, Allison. . POLITICO.   [2022-11-24]. （原始内容存档于2023-09-23）.
↑  Otts, Chris. . WDRB.   [2022-11-24]. （原始内容存档于2022-11-23）.
↑  . Justia Dockets & Filings. US District Court for the Eastern District of Kentucky.   [2022-11-24]. （原始内容存档于2022-11-23）.
1 2  Joe Sonka. . Yahoo. November 15, 2022  [2022-11-24]. （原始内容存档于2022-11-23）.
1 2  . American Banker. 2022-11-16  [2022-11-24]. （原始内容存档于2022-11-23）.
1 2  Otts, Chris. . WDRB. 2022-11-15  [2022-11-24]. （原始内容存档于2022-11-23）.
↑  Michaels, Dave. . The Wall Street Journal (News Corp). 2021-03-04  [2023-04-25]. （原始内容存档于2023-05-01）.
↑  Kowsmann, Patricia; Ramey, Corinne; Michaels, Dave. . The Wall Street Journal (News Corp). 2021-08-25  [2023-04-24]. （原始内容存档于2023-12-12）.
↑  Kowsmann, Patricia; Brown, Ken. . The Wall Street Journal (News Corp). 2021-08-01  [2023-04-24]. （原始内容存档于2024-02-03）.
↑  Brown, Ken; Kowsmann, Patricia. . The Wall Street Journal (News Corp). 2021-09-25  [2023-04-25]. （原始内容存档于2023-05-04）.
↑  Michaels, Dave; Kowsmann, Patricia. . The Wall Street Journal (News Corp). December 8, 2021  [2023-04-25]. （原始内容存档于2023-06-04）.
↑  Ramey, Corinne; Patrick, Margot. . The Wall Street Journal (News Corp). 2021-01-08  [2023-04-25]. （原始内容存档于2022-12-06）.
↑  Kowsmann, Patricia; Michaels, Dave. . The Wall Street Journal (News Corp). 2022-03-11  [2023-04-27]. （原始内容存档于2023-04-30）.
↑  Michaels, Dave. . The Wall Street Journal (News Corp). 2022-06-10  [2022-06-10]. （原始内容存档于2022-07-07）.
↑  Michaels, Dave. . The Wall Street Journal (News Corp). 2022-11-22  [2022-11-23]. （原始内容存档于2023-01-17）.
↑  Cox, Chelsey. . CNBC. 2023-02-08  [2023-03-22]. （原始内容存档于2023-03-22）.
↑  Whelan, Tensie.  (PDF). NYU Stern. 2021-02-10  [2022-03-10]. （原始内容存档 (PDF)于2022-03-05）.
↑  Gallup's Indicator's: ESG 的存檔，存档日期2023-03-30.
↑  Schwartzkopff, Frances. . Bloomberg News. 2022-08-25  [2022-08-25]. （原始内容存档于2023-04-10）.
↑  Horton, Cole; Jessop, Simon. . Reuters. 2022-07-28  [2022-08-25]. （原始内容存档于2022-08-26）.
↑  . Rasmussen Reports. 2023-01-24  [2023-01-25]. （原始内容存档于25 January 2023）.
↑  Herman, Casey. . PwC.   [2023-01-26]. （原始内容存档于2023-01-27）.
↑  Shaikh, I. (2022). "Environmental, Social, and Governance (ESG) Practice and Firm Performance: An International Evidence." Journal of Business Economics and Management, 23(1), 218‐237. DOI: [10.3846/jbem.2022.16202](https://doi.org/10.3846/jbem.2022.16202)
↑  Cremasco, C., & Boni, L. (2022). "Is the European Union (EU) Sustainable Finance Disclosure Regulation (SFDR) effective in shaping sustainability objectives? An analysis of investment funds' behaviour." Journal of Sustainable Finance & Investment. DOI: [10.1080/20430795.2022.2124838](https://doi.org/10.1080/20430795.2022.2124838)
↑   Réglementation européenne, ratings ESG, labels ESG. A l’heure de réconcilier la finance et la planète, comment ces outils contribuent-ils à la réorientation des flux de capitaux vers l’investissement durable ? (2023). Université de Liège. (http://hdl.handle.net/2268.2/18776)
↑   LSE Business Review. (2023, 30 janvier). "Marketing is killing ESG. Here’s how we can save it." -it/(https://blogs.lse.ac.uk/businessreview/2023/01/31/marketing-is-killing-esg-heres-how-we-can-s ave-it/)
↑   Porter, M., Serafeim, G., & Kramer, M. (2019). "Where ESG Fails." Institutional Investor,
16(2).
↑  Cipm, M. O. C. (2020, May 29). Are ESG factors relevant only for investors with long-term investment horizons? CFA Institute Market Integrity Insights.  （页面存档备份，存于）(https://blogs.cfainstitute.org/marketintegrity/2019/09/18/are-esg-factors-relevant-only-for-investors-with-long-term-investment-horizons/ （页面存档备份，存于）)
↑  Hayat, U., Orsagh, M., & Schacht, K. N. (2015). "Environmental, Social, and Governance Issues in Investing: A guide for investment professionals." sting-a-guide-for-investment-professionals.ashx[](https://www.cfainstitute.org/-/media/docu%5B%5D ments/article/position-paper/esg-issues-in-investing-a-guide-for-investment-professionals.as hx)
↑   Park, S. R., & Jang, J. Y. (2021). "The Impact of ESG Management on Investment Decision: Institutional Investors’ Perceptions of Country-Specific ESG Criteria." International Journal of Financial Studies, 9(3), 48. DOI: [10.3390/ijfs9030048](https://doi.org/10.3390/ijfs9030048)
↑
↑
Template:Social accountability
自2020年起，世界各地在永續基金投資的按季流入/流出變化（單位：美元十億）。
圖2，市場中不同區塊採行ESG實踐的佔比。
不同規模公司（依市值劃分）計算的平均ESG評分
投資者取得投資對象的ESG數據來源。