摘要
打造绿色低碳供应链是稳妥推进碳达峰碳中和的关键路径。文章采用2010~2022年A股上市公司数据进行实证检验,发现客户企业ESG履责能够提升供应商绿色创新水平,这种绿色治理效应在客户为国有企业、所在地污染严重或供应商的客户集中度高的样本中更加显著。在绿色治理前端,客户企业ESG履责通过商业信用融资机制发挥资源效应;在绿色治理后端,客户企业ESG履责通过绿色采购机制发挥倒逼效应。进一步研究发现,该效应能够提高供应商的绿色生产效率与脱碳速度。文章所揭示的客户企业ESG履责的供应链价值为以点带面稳妥推进“双碳”战略提供了理论支持与政策启示。
Building a green and low-carbon supply chain is a critical pathway to steadily achieve carbon peaking and carbon neu-trality.Using data from A-share listed companies between 2010 and 2022,this study empirically demonstrates that customers ESG performance enhances suppliers'green innovation.This green governance effect is particularly significant when the customer enterprises are state-owned,local pollution levels are severe,or suppliers have high customer concentration.Mechanism analy-sis reveals that at the front end of green governance,customer ESG responsibilities create a“resource effect”through commercial credit financing,while at the back end,they generate a“pressure effect”through green procurement.Further analysis shows that this effect improves suppliers'green production efficiency and accelerates decarbonization.The findings on the supply chain value of customer ESG responsibilities provide theoretical support and policy implications for the steady advancement of China's“dual carbon”strategy.
作者
胡毅
丁雪松
Hu Yi;Ding Xuesong(School of Economics and Management,University of Chinese Academy of Sciences,Beijing;MOE Social Science Laboratory of Digital Economics Forecasts and Policy Simulation at UCAS,University of Chinese Academy of Sciences,Beijing)
出处
《经济社会体制比较》
北大核心
2025年第4期73-87,共15页
Comparative Economic & Social Systems
基金
国家自然科学基金项目“绿色金融驱动经济高质量发展:统计测度与评价研究”(项目编号:72473132)。
关键词
ESG
绿色治理
绿色创新
商业信用
绿色采购
ESG
Green Governance
Green Innovation
Commercial Credit
Green Procurement
