首页|企业ESG表现与供应商绿色创新——基于供应链视角的研究

企业ESG表现与供应商绿色创新——基于供应链视角的研究

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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.
Enterprise ESG Performance and Supplier Green Innovation:Research Based on the Perspective of Supply Chain
With the increasing awareness of sustainable development,ESG performance has gradually become a focus of attention for enter-prises 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 per-formance can significantly enhance suppliers'level of green innovation,indicating a supply chain contagion effect in customer ESG perform-ance.The mechanism analysis found that the improvement of customer ESG performance mainly affects supplier green innovation through re-sources acquisition and stakeholder pathways channels.Further research has found that when customers are non polluting enterprises,sup-pliers 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.

ESG performancesupply chaingreen innovationinfectious effectsgreen developmententerprise green transformation

史梦昱、闫佳敏

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南京审计大学 会计学院,江苏 南京 211815

南京大学 经济学院,江苏 南京 210093

ESG表现 供应链 绿色创新 传染效应 绿色发展 企业绿色转型

国家自然科学基金青年基金

72203001

2024

审计与经济研究
南京审计学院

审计与经济研究

CSSCICHSSCD北大核心
影响因子:4.643
ISSN:1004-4833
年,卷(期):2024.39(3)
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