可持续公共采购对企业ESG绩效的影响 - - 中国的证据
1School of Accountancy, Shandong Youth University of Political Science, Shandong, China.
PloS one
|October 19, 2023
概括
可持续的公共采购 (SPP) 显著提高了中国企业的ESG绩效. 政府可以利用SPP政策来鼓励可持续的企业行为和发展.
科学领域:
- 环境,社会和治理 (ESG) 研究 研究
- 公共政策和行政管理.
- 可持续的商业实践 可持续的商业实践
背景情况:
- 公共采购将公共需求与市场供应联系起来,影响企业行为.
- 有限的研究将可持续的公共采购 (SPP) 与企业的ESG绩效联系起来.
- 政府在通过采购促进企业可持续性方面的作用尚未得到充分探索.
研究的目的:
- 分析SPP实施与中国企业ESG绩效之间的关系.
- 确定政府可持续采购活动是否增强了企业的可持续性.
主要方法:
- 从42,369个SPP项目 (2015-2020年) 的数据与中国20125家企业的ESG绩效记录进行了匹配.
- 统计分析以评估SPP对企业ESG绩效的影响.
- 基于地区和公司成熟度的异质性分析.
主要成果:
- SPP的实施对企业的ESG绩效产生了显著的积极影响.
- 这种影响在中国东部和中部地区更为明显.
- 成熟的公司更容易响应政府的可持续采购计划;观察到长期影响.
结论:
- SPP是一种有效的政策工具,可以提高企业的ESG绩效,而不仅仅是披露要求.
- 政府应根据区域经济条件和企业特点,定制SPP政策.
- 长期评估机制对于政府在促进企业可持续性方面的持续领导至关重要.
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