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供应链数字化对企业ESG表现的影响效应研究
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Abstract:
供应链数字化转型是从产业生态层面助力“双碳”目标实现的重要契机。基于2018年启动的“供应链创新与应用”试点项目，以2012~2022年沪深A股上市公司数据为研究样本，通过双重差方法检验供应链数字化对企业ESG表现的影响效应和异质性表现。研究发现：供应链数字化显著改善了企业环境、社会和治理(ESG)表现，经一系列稳健性检验后结论依旧成立。异质性检验发现：供应链数字化的成效会因为企业所处的内外部环境和供应链结构特征的不同而产生差异。非国有企业、供应链运营环境欠佳的企业和供应链集中度较低的企业中，供应链数字化对ESG表现的改善作用更明显。
The digital transformation of supply chain is an important opportunity to help achieve the goal of “double carbon” at the level of industrial ecology. Based on the pilot project “Supply Chain Innovation and Application” launched in 2018, the study examines the effects of supply chain digitization on corporate ESG performance and the heterogeneity of corporate ESG performance through the double-difference method using the data of A-share listed companies in Shanghai and Shenzhen from 2012 to 2022 as the research sample. The study finds that supply chain digitization significantly improves corporate environmental, social and governance (ESG) performance, and the conclusion still holds after a series of robustness tests. The heterogeneity test finds that the effectiveness of supply chain digitization varies according to the internal and external environments of the firms and the structural characteristics of the supply chain. The improvement of ESG performance by supply chain digitization is more pronounced among non-state-owned enterprises, enterprises with poor supply chain operating environments, and enterprises with lower supply chain concentration.
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