企业ESG表现与供应链话语权

被引:212
作者
李颖
吴彦辰
田祥宇
机构
[1] 山西财经大学会计学院
关键词
企业ESG表现; 供应链话语权; 声誉机制; 融资约束机制;
D O I
暂无
中图分类号
F832.51 []; F274 [企业供销管理]; X322 [部门环境规划与管理];
学科分类号
083001 [环境科学]; 120301 [农业经济管理];
摘要
供应链话语权体现了企业的核心竞争力,对企业可持续发展至关重要。在保护环境、承担社会责任和提高公司治理水平等理念日渐深入人心的背景下,良好的ESG表现是否有助于提升企业在供应链中的话语权?文章研究发现,良好的ESG表现确实提升了企业在供应链中的话语权,其作用机制主要在于:良好的ESG表现能够提高企业声誉并缓解融资约束,增强企业对客户或供应商的凝聚力,从而提升在供应链中的话语权。区分E、S、G三个维度的研究结果表明,企业在这三个维度的良好表现均有助于提升供应链话语权。此外,与民营企业相比,国有企业的ESG表现对其供应链话语权的提升作用更加明显。企业良好的ESG表现提升供应链话语权的作用能够降低经营风险,改善经营绩效。文章的研究在理论上不仅将企业ESG表现经济后果的文献从企业自身拓展至供应链整体,而且将供应链话语权影响因素的文献从企业一般特征或财务表现拓展至ESG综合绩效;在实践上,为企业基于ESG绩效改善视角,探寻提升供应链话语权的现实路径提供了重要启示。
引用
收藏
页码:153 / 168
页数:16
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