供应链数字化、制度压力与企业ESG表现

Supply Chain Digitization,Institutional Pressure,and Corporate ESG Performance

企业ESG表现(环境、社会、公司治理)是衡量其绿色、可持续发展的重要标准。随着外部环境逐步紧逼企业践行可持续发展理念,从制度压力视角探究供应链数字化与企业ESG表现的关系具有重要意义。以2013-2021年A股上市公司为研究对象,探究供应链数字化对企业ESG表现的影响,并基于制度理论,丰富了强制性、模仿性、规范性同形制度压力指标,分析了三种同形制度压力在其中的作用机制。研究发现,供应链数字化显著促进了企业ESG表现,经过一系列稳健性检验后,这一结论依然成立。机制分析发现,强制性同形制度压力、模仿性同形制度压力均显著正向调节了供应链数字化促进企业ESG表现的效应,而规范性同形制度压力的调节作用不显著。在加快建设数字中国的背景下,从多维制度压力视角,为实现数字供应链推广普及与企业可持续发展协同推进,提供一定的经验启示。

Corporate ESG(Environmental,Social,and Governance)performance is a crucial criterion for evaluating green and sustainable development.With increasing external pressure on enterprises to adopt sustainable development practices,exploring the relationship between supply chain digitization and corporate ESG performance from the perspective of institutional pressure holds significant importance.Using A-share listed companies from 2013 to 2021 as the research sample,this study examines the impact of supply chain digitization on ESG performance and enriches the indicators of coercive,mimetic,and normative isomorphic institutional pressures based on institutional theory,analyzing the roles these pressures play in this relationship.The findings indicate that supply chain digitization significantly enhances corporate ESG performance,a conclusion that remains robust after a series of tests.Mechanism analysis reveals that both coercive and mimetic isomorphic institutional pressures positively moderate the effect of supply chain digitization on improving ESG performance,whereas the moderating effect of normative isomorphic institutional pressure is not significant.Against the backdrop of accelerating the construction of a digital China,this research provides empirical insights from the perspective of multidimensional institutional pressure to promote the coordinated development of digital supply chain expansion and corporate sustainable development.