企业社会关系网络位置对ESG表现的影响研究——基于社会资本注入与社会风险预防视角
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国家社会科学基金重点项目(22AZD118);国家自然科学基金重大项目(72394391)


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    摘要:

    随着绿色转型战略的持续深化推进,企业间ESG表现分化问题日益凸显,其社会关系结构是该问题的重要影响因素。基于2013—2023年中国上市公司数据,以企业间股权关系为基础载体,构建刻画包含企业间长期互动黏性与隐性信任的社会关系网络,实证检验企业网络位置对ESG表现的影响。研究发现,社会关系网络位置通过社会资本注入所形成的企业ESG实践能力提升机制与社会风险预防所形成的企业ESG实践动力提升机制影响企业ESG表现,且影响效果的强弱会因企业内部资源禀赋与权力集中度不同而呈现差异特征。研究结果表明了企业社会关系网络在推动企业可持续发展过程中的关键价值,为相关政策实践提供了理论参考。

    Abstract:

    With the continuous advancement and deepening of the green transformation strategy, the divergence in ESG performance among enterprises has become increasingly prominent, and corporate social relationship structures serve as a crucial influencing factor for this issue. Based on the data of Chinese listed companies from 2013 to 2023, this paper constructs a social relationship network featuring longterm interaction stickiness and implicit trust among enterprises with intercorporate equity ties as the carrier, and empirically tests the impact of corporate network position on ESG performance. The research finds that social relationship network positions affect corporate ESG performance through two mechanisms: the improvement of corporate ESG practice capacity formed by social capital injection, and the enhancement of corporate ESG practice motivation derived from social risk prevention. Moreover, the intensity of such impacts varies according to differences in corporate internal resources endowments and power concentration. The research findings demonstrate the critical value of corporate social networks in promoting corporate sustainable development, providing theoretical references for relevant policy practices.

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王大中,张达仁.企业社会关系网络位置对ESG表现的影响研究——基于社会资本注入与社会风险预防视角[J].审计与经济研究,2026,41(3):98-107

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  • 在线发布日期: 2026-06-11
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