环境税收,供应链动态,以及企业的ESG绩效
Hongyan Wang1, Guodong Huang2, Farhad Taghizadeh-Hesary3
1School of Economics, Nankai University, Tianjin, 300071, China.
Journal of environmental management
|December 20, 2025
概括
环境税通过在供应链中产生积极的溢出效应,大大提高了供应商的环境,社会和治理 (ESG) 绩效. 这一政策鼓励绿色创新,减少颠覆风险,促进可持续的企业实践.
科学领域:
- 环境经济学环境经济学
- 供应链管理 供应链管理
- 企业的可持续性 企业的可持续发展
背景情况:
- 随着气候风险的增加,复杂的供应链需要进行绿色转型.
- 提高企业的环境,社会和治理 (ESG) 绩效对于可持续的业务至关重要.
- 环境保护税是推动企业环境责任的关键政策工具.
研究的目的:
- 调查环保税对企业ESG绩效的影响.
- 分析环保税在供应链中的溢出效应.
- 确定影响环境税有效性的机制和缓解因素.
主要方法:
- 差异中的差异 (DID) 方法.
- 对中国上市公司 (2014-2022) 数据的分析.
- 机制和异质性分析.
主要成果:
- 环境税对供应商的ESG绩效产生了显著的积极溢出效应.
- 该政策提高了环境意识,减轻了供应链风险,并促进了绿色创新.
- 客户的稳定性和信任,供应商协调成本,环境不确定性,营销和所有权状况影响ESG改进.
结论:
- 环境税有效地促进了可持续的企业实践和绿色供应链管理.
- 政策见解建议利用环境税制来提高ESG绩效.
- 调查结果有助于理解环境财政政策的更广泛影响.
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