上海大学学报(自然科学版) ›› 2024, Vol. 30 ›› Issue (3): 414-434.doi: 10.12066/j.issn.1007-2861.2544

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基于上、下游资源共享视角的供应链 ESG 溢出效应

李远勤, 李 彤, 李 婷   

  1. 上海大学 管理学院, 上海 200444)
  • 出版日期:2024-06-30 发布日期:2024-07-09
  • 通讯作者: 李远勤 (1973—), 女, 教授, 博士生导师, 博士, 研究方向为公司治理与财务管理. E-mail:yuanqin.li@shu.edu.cn

ESG spillover effect of supply chain based on the perspective of upstream and downstream resource sharing

LI Yuanqin, LI Tong, LI Ting   

  1. School of Management, Shanghai University, Shanghai 200444, China
  • Online:2024-06-30 Published:2024-07-09

摘要: 以 2010—2022 年 A 股上市公司为样本, 在供应链整合背景下考察环境、社会和治理(environment、social and governance, ESG) 在供应链上的溢出效应. 研究发现: 供应商和客户 ESG 水平能够提升企业 ESG 水平; ESG 的溢出效应主要通过管理知识资源、资金资源和技术资源共享 3 个渠道发挥作用; 对非国有企业和市场化程度较高的地区企业而言, ESG 的溢出效应更为明显. 该研究对执行我国维护供应链安全的战略决策有重要的参考价值, 对推动上市公司高质量发展具有借鉴意义.

关键词: 环境、社会和治理, 供应链, 溢出效应, 资源共享, 高质量发展

Abstract: A-share listed companies from 2010 to 2022 as a sample was used to investigate the spillover effect of ESG (environment、social and governance) on supply chain in the context of supply chain integration. The results showed that the ESG levels of suppliers and customers could improve the ESG levels of enterprises. The ESG spillover effect mainly occured through three channels: management knowledge resources, capital resources and technology resources sharing. For non-state-owned enterprises and regional enterprises with a higher degree of marketization, the spillover effect of ESG was more obvious. This study has important reference value for implementing strategic decision to maintain supply chain security in China, and is significant for promoting the high-quality development of listed companies.

Key words: environment、social and governance (ESG), supply chain, spillover e?ect, resource sharing, high-quality development

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