A Review and Outlook of Research on Corporate ESG Performance

DOI

10.2991/978-94-6239-604-3_46How to use a DOI?

Keywords

Corporate ESG performance; Corporate strategy; Corporate innovation; Literature review; Sustainable development

Abstract

Amid the advancement of global sustainable development strategies and the deepening of modern corporate governance, ESG has emerged as a critical framework influencing long-term corporate value and high-quality development. Building on a review of existing literature, this paper systematically examines the theoretical foundations, antecedents, and outcomes of corporate ESG performance, establishing an analytical framework centered on stakeholder theory. It further explores the internal and external factors affecting ESG performance from policy, market, strategic, and managerial perspectives. The study also analyzes the positive role of ESG in areas such as risk management, financing capacity, brand reputation, innovation activities, and market expansion. However, existing research still lacks sufficient theoretical depth and practical application experience. Further investigation is needed in areas such as divergent ESG evaluation systems, cultural contextualization, technology integration pathways, and responses to negative corporate behaviors, so as to facilitate the transition of ESG from “externally pressured” to “endogenously integrated.” This will provide theoretical support and practical guidance for corporate sustainable governance and the achievement of global development goals.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Yuying Gao
PY  - 2026
DA  - 2026/02/26
TI  - A Review and Outlook of Research on Corporate ESG Performance
BT  - Proceedings of the 5th International Conference on Economic Development and Business Culture (ICEDBC 2025)
PB  - Atlantis Press
SP  - 446
EP  - 453
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-604-3_46
DO  - 10.2991/978-94-6239-604-3_46
ID  - Gao2026
ER  -