科学与管理2026，Vol.46Issue(2)：62-70,9.DOI:10.3969/j.issn.1003-8256.2026.02.008
ESG评级分歧对企业韧性的影响研究及规避建议
Research on the Impact of ESG Rating Discrepancies over Corporate Resilience and Mitigation Strategies
摘要
Abstract
In the context of the global green and low-carbon transition and the advocacy of green finance,Environmental,Social,and Governance(ESG)ratings have emerged as crucial tools for assessing corporate sustainability.However,significant disparities in ESG evaluations arise due to variations in metrics,standards,and information disclosure across different rating agencies,leading to marked disagreements on the ESG performance of enterprises.These discrepancies not only impact a company's performance in the green finance market but also pose challenges to its resilience development.Through a literature review and case analysis,this paper delves into the mechanism through which ESG rating discrepancies affect corporate resilience.The study finds that rating discrepancies undermine the certainty of corporate innovation investment and strategic decision-making,exacerbate financing difficulties,and reduce the ability of enterprises to respond to external shocks,thereby exerting a significant negative impact on corporate resilience.To address these issues,the paper puts forward suggestions such as constructing an ESG standard system with local characteristics,improving the quality of information disclosure,deepening ESG construction practices,strengthening data interconnection and sharing mechanisms,and enhancing the ESG rating ecosystem.By implementing these recommendations,enterprises can effectively mitigate the adverse effects of rating discrepancies,enhance the synergy between green innovation and resilience development,and further optimize the ESG rating system.This study provides valuable insights for corporate strategy formulation,investor decision-making,and the improvement of ESG systems by regulatory agencies.关键词
ESG评级分歧/企业韧性/绿色金融/可持续发展Key words
ESG rating discrepancies/corporate resilience/green finance/sustainable development分类
管理科学引用本文复制引用
臧元琨..ESG评级分歧对企业韧性的影响研究及规避建议[J].科学与管理,2026,46(2):62-70,9.基金项目
国家社会科学基金项目(24BGL031) （24BGL031）
