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研究生: 許佳勛
Hsu, Chia-Hsun
論文名稱: 企業顧客ESG決策能否影響其供應商? 歐美與非歐美國家之比較
Do Corporate Customers' ESG Decisions Affect Their Suppliers? A Comparison between Western and Eastern World.
指導教授: 梁少懷
Liang, Shao-Huai
學位類別: 碩士
Master
系所名稱: 管理學院 - 財務金融研究所
Graduate Institute of Finance
論文出版年: 2023
畢業學年度: 111
語文別: 英文
論文頁數: 22
中文關鍵詞: 供應商顧客關係環境社會公司治理決策
外文關鍵詞: Supplier-customer Relationships, ESG
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  • 本篇研究旨在探討公司身為顧客對其供應商ESG決策之影響。本篇擷取路孚特資料庫(Refinitiv database) 相關資訊進行研究,發現顧客ESG分數與下一期供應商ESG分數呈現顯著正相關,近一步分析顯示當顧客屬於供應商重大顧客時,此正向關聯有所增強,然而當供應商話語權相對較高時,此關聯則有所減弱。另外,本篇研究以總部地點將顧客分為歐美及非歐美兩大類,最終顯示發現總部地點對於顧客與供應商ESG分數之關聯並無顯著差異。既有文獻中對於顧客與供應商ESG決策之討論相對較少,本篇研究提供更為近期數據,佐證顧客確實能夠影響供應商後續ESG表現。

    關鍵字:供應商顧客關係、環境社會公司治理決策

    Customer-supplier relationships remain an important topic in global supply chains. We extract data from Refinitiv database to check if firms, acting as customers, awaken their suppliers' ESG consciousness and efforts through their own ESG improvements in ratings. Our results illustrate a positive correlation between customers' and suppliers' ESG scores, showing customers' ability to accelerate suppliers' ESG adoption and not affected by their locations, either western or eastern. The correlation is stronger when customers serve as major clients to their suppliers, but weaker when suppliers possess greater bargaining power in the industry. From the supply chain's perspective, we document new evidence and show collaborative ESG efforts in the global industries, providing another direction of ESG research in literature.

    Keywords: Supplier-customer Relationships, ESG

    摘要 i Abstract ii Table of Contents iii List of Tables iv 1. Introduction 1 2. Literature Review and Hypothesis 3 3. Data and Methodology 6 4. Empirical Results 12 5. Conclusion 19 Reference 21

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