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サプライチェーンにおける企業のESG開示：ピア効果と制度的影響の関係条件

Corporate ESG Disclosure in Supply Chains: Peer Effects and Relational Conditions of Institutional Influence (原題)

Jilin Zhang, Zhicheng Yao, Wenxu Chen, Jianan Ke, Muen Huang, Ming‐Xing Xu

International Review of Economics & Finance📚 査読済 / ジャーナル2026-08-01#ESGOrigin: CN経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.1016/j.iref.2026.105775
原典: https://doi.org/10.1016/j.iref.2026.105775

🤖 gxceed AI 要約

日本語

中国A株上場企業とその直接サプライヤー・顧客のパネルデータ（2013-2022年）を用いて、企業のESG開示がサプライチェーン・パートナーの平均開示と正の関連を持つことを実証。依存度が高く、地理的に近く、開示格差が大きいほどピア効果が強い。水平的な業界・地域グループを超え、経済的に埋め込まれたピアとしてのサプライチェーン関係の重要性を示す。

English

Using panel data on Chinese A-share listed firms and their direct suppliers and customers from 2013-2022, this study finds that a firm's ESG disclosure is positively associated with the average disclosure of its supply chain partners. The peer effect is stronger with higher partner dependence, geographic proximity, and larger disclosure disparity. It extends peer effects research beyond horizontal industry and geographic groups, highlighting economically embedded supply chain relationships.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本ではSSBJ開示が始まり、サプライチェーン全体でのESG情報開示が求められる中、本研究成果は取引先との関係性が開示行動に与える影響を示唆。日本企業のサプライチェーン管理や開示戦略に示唆を与える。

In the global GX context

This study contributes to global ESG disclosure literature by identifying supply chain partners as economically embedded peers, complementing TCFD/ISSB efforts that emphasize supply chain scope 3 disclosures. It offers empirical evidence on how relational conditions shape institutional influence, relevant for global disclosure scholarship.

👥 読者別の含意

🔬研究者:Provides empirical evidence on supply chain peer effects in ESG disclosure, extending institutional theory to inter-firm relationships.

🏢実務担当者:Highlights the importance of monitoring supply chain partners' ESG disclosure as it may influence a firm's own disclosure practices.

🏛政策担当者:Suggests that policies promoting ESG disclosure may have ripple effects through supply chains, enhancing overall market transparency.

📄 Abstract（原文）

Evidence remains limited on how a firm’s ESG disclosure responds to that of its direct suppliers and customers. Integrating disclosure motivations with social network and institutional perspectives, this study examines peer effects in ESG disclosure using panel data on Chinese A-share listed firms and their direct suppliers and customers from 2013 to 2022. The results show that a firm’s ESG disclosure is positively associated with the average disclosure of its supply chain partners. This peer effect is stronger when the firm is more dependent on its partners, when partners are geographically closer, and when the absolute ESG disclosure disparity between them is larger. The results remain broadly consistent across alternative specifications and supplementary identification checks. The study extends ESG disclosure peer effects research beyond horizontal industry and geographic groups by identifying direct suppliers and customers as economically embedded peers. It further demonstrates that institutional influence within supply chains is contingent on the economic, spatial, and comparative features of interfirm relationships.

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