企业ESG表现与供应商绿色创新——基于供应链视角的研究
DOI:
作者:
作者单位:

作者简介:

通讯作者:

中图分类号:

基金项目:

国家自然科学基金青年项目(72203001)


Author:
Affiliation:

Fund Project:

  • 摘要
  • |
  • 图/表
  • |
  • 访问统计
  • |
  • 参考文献
  • |
  • 相似文献
  • |
  • 引证文献
  • |
  • 资源附件
  • |
  • 文章评论
    摘要:

    随着可持续发展意识不断增强,ESG表现逐渐成为企业及其利益相关者的关注重点。以中国A股上市公司为样本,考察了供应链合作伙伴关系下客户ESG表现对供应商绿色创新的影响。研究发现,客户ESG表现改善可显著提升供应商绿色创新水平,表明客户ESG表现存在供应链传染效应。作用机制分析发现,客户ESG表现主要通过资源获取渠道和利益相关者路径影响供应商绿色创新。进一步研究发现,当客户为非污染企业、供应商为非国有性质企业,以及客户更注重在社会方面的责任履行时,客户ESG表现改善对供应商绿色创新的作用更为显著。本文基于外部合作者视角丰富了供应商企业绿色创新的相关研究,也为供应链企业如何通过ESG信息披露的传染效应实现企业绿色化转型提供了重要依据。

    Abstract:

    With the increasing awareness of sustainable development, ESG performance has gradually become a focus of attention for enterprises and their stakeholders. Taking Chinese Ashare listed companies as a sample, this article examines the impact of improving customer ESG performance in supply chain partnerships on supplier green innovation decisions. Research has found that improving customer ESG performance can significantly enhance suppliers level of green innovation, indicating a supply chain contagion effect in customer ESG performance. The mechanism analysis found that the improvement of customer ESG performance mainly affects supplier green innovation through resources acquisition and stakeholder pathways channels. Further research has found that when customers are non polluting enterprises, suppliers are nonstateowned enterprises, and customers place greater emphasis on fulfilling their social responsibilities, the improvement of customer ESG performance has a more significant impact on supplier green innovation. This article enriches the research on green innovation in supplier enterprises from the perspective of external collaborators, and provides an important basis for supply chain enterprises to achieve green transformation through the contagion effect of ESG information disclosure.

    参考文献
    相似文献
    引证文献
引用本文

史梦昱,闫佳敏.企业ESG表现与供应商绿色创新——基于供应链视角的研究[J].审计与经济研究,2024,(3):

复制
分享
文章指标
  • 点击次数:
  • 下载次数:
  • HTML阅读次数:
  • 引用次数:
历史
  • 收稿日期:
  • 最后修改日期:
  • 录用日期:
  • 在线发布日期: 2024-04-27
  • 出版日期: