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

来源：

FINANCE RESEARCH LETTERS | 2024年 / 59卷

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

页数：7