Green credit, supply chain transparency and corporate ESG performance: evidence from China

被引:17
作者
Zhang, Yingying [1 ]
Wan, Dongqi [2 ]
Zhang, Lei [3 ]
机构
[1] Shenzhen Univ, Coll Econ, Shenzhen 518000, Peoples R China
[2] Kunming Univ Sci & Technol, Affiliated Puer Peoples Hosp, Puer 665000, Peoples R China
[3] Lingnan Univ Hong Kong, Fac Business, Hong Kong 999077, Peoples R China
关键词
Green credit; Supply chain transparency; Corporate ESG performance; SUSTAINABILITY; IMPACT;
D O I
10.1016/j.frl.2023.104769
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Green credit is crucial in advancing various facets of sustainable development in enterprises. This study, utilizing data from Chinese A-share listed manufacturing firms (2011-2020), explores green credit ' s impact on corporate ESG performance, emphasizing the moderating role of supply chain transparency. The results indicate that green credit positively influences corporate ESG performance, a relationship strengthened by enhanced supply chain transparency. Moreover, green credit significantly boosts ESG performance in state-owned enterprises, while it is positive but not significant for non-state-owned enterprises.
引用
收藏
页数:7
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