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  

Heavy Is the Head that Wears the Crown:Responsibility and Fulfillment of Supply-chain Network Center Enterprises--From the Perspective of ESG

作　　者：张济平 李增福[1] Zhang Jiping;Li Zengfu(School of Economics and Management,South China Normal University,Guangzhou 510006,China)

机构地区：[1]华南师范大学经济与管理学院,广东广州510006

出　　处：《外国经济与管理》2024年第7期86-101,共16页Foreign Economics & Management

基　　金：国家社会科学基金(19BGL057);广州市社科规划年度课题(6436)。

摘　　要：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。This paper constructs a supply-chain network based on the data of Shanghai and Shenzhen A-share listed companies and their two-level business relationships from 2008 to 2021,and examines the impact of supply-chain network position on the ESG performance of enterprises.It is found that the closer an enterprise is to the center of the supply-chain network,the better its ESG performance is.Mechanism testing shows that enterprises located close to the center of the supply-chain network improve ESG performance by receiving more external supervision,increasing investment in innovation,and obtaining more commercial credit support.Heterogeneity testing finds that the central position of the supply-chain network has a more significant promoting effect on the ESG performance of state-owned enterprises,enterprises with higher transaction costs,and enterprises with higher market positions.This paper indicates that the supervision and incentives brought about by the“central position”of the supply-chain network promote the responsibility and fulfillment of enterprises towards social responsibility.

关 键 词：供应链网络 企业ESG表现 中心位置 

分 类 号：F270[经济管理—企业管理]