“赋能”还是“负能”:供应链数字化与企业ESG表现  

Empowerment or Disempowerment:Supply Chain Digitization and Corporate ESG Performance

作　　者：何瑛[1] 郝晓露 HE Ying;HAO Xiaolu(Beijing University of Posts and Telecommunications,Beijing 100876)

机构地区：[1]北京邮电大学经济管理学院,北京100876

出　　处：《经济与管理研究》2025年第2期96-118,共23页Research on Economics and Management

基　　金：国家社会科学基金重大项目“数字化变革推动中小企业高质量发展研究”(22&ZD148);北京邮电大学优秀博士生创新基金资助项目“数字化变革推动战略性新兴产业中小企业创新发展研究”(CX20241045)。

摘　　要：环境、社会和治理(ESG)是实现企业可持续发展的重要举措,供应链数字化建设赋予了其新的内生成长逻辑。本文选取2013—2022年沪深A股上市公司为研究样本,以2018年供应链创新与应用试点项目为切入点,探究供应链数字化对企业ESG表现的影响。研究结果表明,供应链数字化建设能够提高企业ESG表现;区分ESG分项,供应链数字化转型能够提高企业环境、社会责任与公司治理表现;机制检验结果表明,供应链数字化主要通过心理赋能、知识赋能、资源赋能机制提升企业ESG表现;异质性检验结果表明,当地区数字技术较为健全、企业处于成长期与成熟期、管理层短视、管理层持股比例较低时,供应链数字化对企业ESG表现的正向驱动作用更明显。本文拓宽了供应链数字化经济后果与企业ESG表现影响因素的研究边界,也为中国推进供应链数字化建设进程及实现高质量发展目标提供了借鉴。The frequent occurrence of climate risks,wealth inequality,and major public health crises have gradually evolved into important constraints on the sustainable and high-quality development of the global economy.To realize Chinese modernization,it is necessary to take sustainable development as the main line and adhere to the three-pronged development concept of ecological conservation,cultural-ethical advancement,and material advancement.ESG,as an extension of the corporate social responsibility concept,encompasses three elements of environmental governance(E),social responsibility(S),and corporate governance(G),which is an important practice for achieving sustainable development goals.The digitalization of the supply chain gives ESG a new endogenous growth logic.Enterprises,as an important microeconomic entity,face an inevitable choice of strengthening ESG governance to achieve sustainable development goals at the current historical intersection.This paper uses A-share listed enterprises in Shanghai and Shenzhen from 2013 to 2022 as research samples and takes the 2018 supply chain innovation and application pilot projects as the starting point to explore the impact of supply chain digitization on corporate ESG performance.It reveals that supply chain digitization can improve corporate ESG performance.Mechanism analysis indicates that supply chain digitization can enhance corporate ESG performance by leveraging psychological empowerment,knowledge empowerment,and resource empowerment.Heterogeneity analysis shows that this positive driving effect is more significant when regional digital technologies are well-developed,enterprises are in their growth or mature stages,management is short-sighted,and the management’s shareholding ratio is low.Therefore,the government and enterprises should give full play to the ESG governance role of supply chain.Moreover,enterprises,the government and the capital market should form a joint effort to explore the path to improve ESG performance and release the potential of ESG govern

关 键 词：供应链数字化 企业ESG表现 心理赋能 知识赋能 资源赋能 

分 类 号：F279.234[经济管理—企业管理]