摘要
环境、社会责任和公司治理表现逐渐成为衡量企业可持续发展能力的重要指标。文章以2010—2021年A股上市公司财务数据为基础,匹配上下游供应商—客户数据,实证检验了客户企业数字化转型对供应商ESG表现的影响。研究发现:客户企业数字化转型可以提升供应商ESG表现;在供应商地位较低、上下游企业关系密切、供应商营运环境较好以及上下游企业数字化转型差距较小的样本中,客户企业数字化转型对供应商ESG表现的促进作用更明显;进一步研究发现,客户企业数字化转型主要通过减少对供应链资金的占用、促进供应商绿色创新以及推动供应商绿色转型来提升供应商ESG表现。研究结论对提升产业链供应链韧性、促进经济可持续发展具有一定实践意义。
Environmental and social responsibilities and corporate governance performance are increasingly becoming important indicators for assessing a company's sustainable development capabilities.Based on the financial data of A-share listed companies from 2010 to 2021,this article matches upstream and downstream supplier-customer data to empirically verify the impact of customer companies'digital transformation on suppliers'ESG performance.According to the research findings,the digital transformation of customer companies can enhance the ESG performance of their suppliers.In samples where suppliers have lower status,the relationship between upstream and downstream companies is closer,the operating environment for suppliers is better,and the digital transformation gap between upstream and downstream companies is smaller,the digital transformation of customer companies has a more significant promoting effect on the ESG performance of suppliers.Further research indicates that the digital transformation of customer companies primarily boosts suppliers'ESG performance by reducing capital occupancy in the supply chain,promoting green innovation among suppliers,and driving their green transformation.The research conclusion has certain practical significance for enhancing the resilience of the industrial and supply chains and promoting sustainable economic development.
作者
韩忠雪
侯林
HAN Zhongxue;HOU Lin(School of Economics and Management,Hubei University of Technology,Wuhan 430068,China;Hubei Circular Economy Development Research Center,Hubei University of Technology,Wuhan 430068,China)
出处
《华东经济管理》
北大核心
2025年第1期95-105,共11页
East China Economic Management
基金
国家自然科学基金面上项目“中国民营企业集团金字塔结构债务融资优势研究——基于内外部资本市场的视角”(71572053)
湖北省哲学社会科学研究重点项目“双碳目标下绿色产业政策驱动企业ESG的作用机制与效果评估研究”(23D048)。
关键词
数字化转型
供应链溢出
ESG表现
财务溢出
知识溢出
digital transformation
supply chain spillover
ESG performance
financial spillover
knowledge spillover