ThinkTankWeekly

Good Riddance to Corporate Social Responsibility

Foreign Affairs | 2026-03-16 | economy

Topics: Climate, United States

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English Summary

The publication argues that the era of mandatory or voluntary Corporate Social Responsibility (CSR) and ESG reporting is effectively over. This shift is evidenced by major corporations, including Starbucks and Mastercard, dropping or reversing policies that linked executive compensation to ESG performance metrics. This retreat is attributed to anticipated political changes and a federal crackdown on ESG initiatives. For policy makers, this signals a significant de-emphasis on non-financial, social, and environmental accountability in corporate governance, suggesting a return to a singular focus on traditional financial performance.

中文摘要

該出版物論述,強制性或自願性的企業社會責任(CSR)及ESG報告時代已實質結束。這一轉變的證據是,包括星巴克和萬事達卡在內的大型企業,已取消或逆轉將高階主管薪酬與ESG績效指標掛鉤的政策。此類退縮被歸因於預期的政治變動以及聯邦層面對ESG倡議的打擊。對於政策制定者而言,這標誌著企業治理中對非財務、社會和環境問責制的顯著淡化,暗示著將重新聚焦於傳統的財務績效。

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