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提高供应链透明度是构建可持续供应链的重要保障,也是提升产业链供应链韧性和安全水平的关键所在。本文以2009—2023年我国A股上市公司为研究样本,实证检验了客户ESG表现与上市公司供应链透明度之间的关系。研究发现,客户ESG表现会提升上市公司的供应链透明度,即客户ESG表现越好,公司对其主要供应商名称信息的披露意愿越强;机制分析发现,客户ESG表现能通过增加上市公司的外部合法性压力提高供应商名称信息披露水平;异质性分析发现,客户ESG表现对公司披露其主要供应商名称信息的促进作用在客户国际化水平较高、企业的机构投资者持股比例较高以及企业从供应商处获取的贸易信贷额度较低时更显著。本文丰富了供应链透明度的影响因素研究,拓宽了企业ESG表现的研究边界,对于提升我国供应链管理水平、推动供应链可持续发展具有重要的现实启示意义。
Abstract：Improving supply chain transparency is an important guarantee for building a sustainable supply chain and is also key to enhancing the resilience and security of the industrial and supply chain. This paper uses A-share listed companies in China from 2009 to 2023 as the research sample to empirically examine the relationship between customer ESG performance and the supply chain transparency of listed companies. The study finds that customer ESG performance can enhance the supply chain transparency of listed companies; that is, the better'the customer ESG performance, the stronger the companys willingness to disclose the names of its major suppliers. Mechanism analysis shows that customer ESG performance can increase the disclosure of supplier name information by increasing the external legitimacy pressure on listed companies. Heterogeneity analysis finds that the promoting effect of customer ESG performance on companies disclosing the names of their major suppliers is more significant when the customer has a higher level of internationalization, when the company has a higher proportion of institutional investors, and when the trade credit obtained from suppliers is lower. This paper enriches the research on factors influencing supply chain transparency and broadens the scope of research on corporate ESG performance. It has important practical implications for enhancing the supply chain management level in China and promoting the sustainable development of supply chains.
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基本信息:
中图分类号:F274;F832.51
引用信息:
[1]付阳阳,李刚.客户ESG表现是否提升了公司供应链透明度？——压力传导视角下供应商名称披露的证据[J].当代会计评论,2026,3(01):112-132.
基金信息:
国家自然科学基金地区项目“供应商—客户关系与国有企业高管晋升”(71862030); 新疆财经大学研究生科研创新项目“客户碳风险与供应商企业环境表现——基于《巴黎协定》实施的准自然实验”(XJUFE2025K036)的资助
2026-03-31
2026-03-31
