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供应链数字化与企业ESG表现

何建国 黄梦礼 刘会芹

重庆理工大学学报2024,Vol.38Issue(22):84-103,20.
重庆理工大学学报2024,Vol.38Issue(22):84-103,20.DOI:10.3969/j.issn.1674-8425(s).2024.11.008

供应链数字化与企业ESG表现

Digitalization of supply chain and ESG performance of enterprises

何建国 1黄梦礼 1刘会芹1

作者信息

  • 1. 重庆理工大学会计学院,重庆 400054
  • 折叠

摘要

Abstract

As digital technologies profoundly changing the global industrial landscape,it is of great significance to understand how supply chain digitization affects enterprise ESG performance.This study uses the double difference method to examine the impact of supply chain digitization on ESG performance of A-share listed companies in Shanghai and Shenzhen from 2014 to 2022.The results show that digitalization of the supply chain can significantly improve the ESG performance of enterprises,and has a significant promoting effect on the three dimensions of environmental(E),social(S),and corporate governance(G)performance.Further mechanism testing reveals that digitalization of the supply chain mainly affects the ESG performance of enterprises through three channels.Firstly,digitalization of the supply chain can expand the green innovation perspective of enterprises,enrich their innovation resources,enhance their green innovation capabilities,and promote the upgrading and iteration of products and services,thereby improving the ESG performance of enterprises.Secondly,digitalization of the supply chain has diversified the configuration of the supply chain,dispersed supply chain risks,ensured the sustainability of the supply chain,and thus enhanced the ESG performance of the enterprise.Finally,digitalization of the supply chain enhances the ESG performance of enterprises by optimizing their information environment,enhancing information transmission efficiency and transparency.Heterogeneity analysis shows that in non-state-owned enterprises,in both central and eastern regions,in heavily polluting industries,and in enterprises with high analyst attention,the positive impact of supply chain digitization on ESG performance is more significant.This study not only enriches the literature on supply chain digitization and enterprise ESG,but also provides valuable references for policy makers and business managers.Therefore,it is suggested that enterprises should customize their supply chain digitalization strategies based on their own characteristics,invest in emerging technologies,cultivate digital talent,and integrate ESG concepts to enhance sustainability,lead green innovation,optimize processes,and strengthen risk management.At the same time,the government and society should provide support to promote the deep integration of digitalization and ESG,build a green,efficient,and sustainable supply chain system,and formulate policies to encourage diversified cooperation and improve the policy framework for green management.

关键词

供应链数字化/ESG表现/双重差分

Key words

digitalization of supply chain/ESG performance/double difference

分类

管理科学

引用本文复制引用

何建国,黄梦礼,刘会芹..供应链数字化与企业ESG表现[J].重庆理工大学学报,2024,38(22):84-103,20.

基金项目

重庆市社会科学规划项目"'双碳'目标下数字经济驱动制造业绿色转型的机制与路径研究"(2022PY38) (2022PY38)

重庆市教育委员会人文社会科学研究项目"数字普惠金融对重庆中小企业融资约束的影响路径及治理政策研究"(22SKGH315) (22SKGH315)

重庆理工大学研究生教育高质量发展项目"数字普惠金融对企业绿色创新的影响"(GZLCX20233520) (GZLCX20233520)

重庆理工大学学报

OA北大核心

1674-8425

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