【讲座时间】2026年7月8日 14:00
【讲座地点】会计学院106室
【讲座主题】What Drives Responsible Investments? The Effect of ESG Performance Distribution and Investment Motives
【嘉宾介绍】陈玮，澳大利亚新南威尔士大学
澳大利亚新南威尔士大学（UNSW Sydney）商学院会计、审计与税务学院教授。她主要运用实验研究方法探讨财务会计与审计领域中的判断与决策问题。其研究聚焦于投资者和审计师行为、信息披露以及会计信息对决策的影响。她的成果发表于Journal of Accounting Research, Accounting, Organizations and Society, Auditing: A Journal of Practice & Theory等国际顶级期刊。她现任Accounting, Organizations and Society和Behavioral Research in Accounting等期刊编委会成员（Editorial Board Member）.
【内容提要】
We examine how Environmental, Social, and Governance (ESG) mutual fund investors react to the distribution of the fund’s ESG performance depending on their motives to invest in ESG funds. Holding constant the overall average ESG performance, we draw on psychology theory on more attention paid to negative information to predict and find that other benefiting investors perceive unbalanced ESG performance, where the fund performs positively in some dimensions but negatively in others, to be less favorable than balanced ESG performance, where the fund performs average across various ESG dimensions. The effect of ESG performance distribution is not significant for self-benefiting investors. This interaction effect is driven by the greater weight placed on negative ESG performance by other-benefiting investors. Our findings have important practical implications for funds’ ESG performance management and contribute to the literature on how investors use and process ESG performance information.
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