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Environmental taxation, supply chain dynamics, and corporate ESG performance
Hongyan Wang1, Guodong Huang2, Farhad Taghizadeh-Hesary3
1School of Economics, Nankai University, Tianjin, 300071, China.
Journal of Environmental Management
|December 20, 2025
Summary
Environmental taxes significantly boost suppliers' environmental, social, and governance (ESG) performance by creating positive spillover effects across supply chains. This policy encourages green innovation and reduces disruption risks, promoting sustainable corporate practices.
Area of Science:
- Environmental Economics
- Supply Chain Management
- Corporate Sustainability
Background:
- Increasing climate risks necessitate green transformations in complex supply chains.
- Enhancing corporate environmental, social, and governance (ESG) performance is critical for sustainable business.
- Environmental protection taxes are a key policy tool for driving corporate environmental responsibility.
Purpose of the Study:
- To investigate the impact of environmental protection taxes on corporate ESG performance.
- To analyze the spillover effects of environmental taxes across supply chains.
- To identify mechanisms and moderating factors influencing the effectiveness of environmental taxes.
Main Methods:
- Difference-in-differences (DID) approach.
- Analysis of data from Chinese listed companies (2014-2022).
- Mechanism and heterogeneity analyses.
Main Results:
- Environmental taxes generate significant positive spillover effects on suppliers' ESG performance.
- The policy enhances environmental awareness, mitigates supply chain risks, and promotes green innovation.
- Customer stability and trust, supplier coordination costs, environmental uncertainty, marketization, and ownership status influence ESG improvements.
Conclusions:
- Environmental taxes are effective in promoting sustainable corporate practices and green supply chain management.
- Policy insights suggest leveraging environmental tax systems to enhance ESG performance.
- Findings contribute to understanding the broader impacts of environmental fiscal policies.
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