本文基于2008—2021年沪深A股上市公司及其两级业务关系数据构建供应链网络,考察供应链网络位置对企业ESG表现的影响。研究发现,企业越靠近供应链网络中心位置,ESG表现越好。机制检验表明,靠近供应链网络中心位置的企业,通过受到更多的外部监督、加大在创新方面的投入以及获得更多的商业信贷支持,进而促进了ESG表现。异质性检验发现,供应链网络中心位置对企业ESG表现的促进作用在国有企业、交易成本高以及市场地位高的企业中更为显著。本文研究表明供应链网络的“中心位置”带来的监督与激励促进了企业对社会责任的履行与担当。
欲戴王冠,必负其重:供应链网络中心企业的责任与担当——基于ESG视角的研究
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参考文献
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引用本文
张济平, 李增福. 欲戴王冠,必负其重:供应链网络中心企业的责任与担当——基于ESG视角的研究[J]. 外国经济与管理, 2024, 46(7): 86-101.
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