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  1. NTU Theses and Dissertations Repository
  2. 管理學院
  3. 會計學系
Please use this identifier to cite or link to this item: http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/97418
Title: 供應鏈中永續行為相互影響之評估
Assessing Mutual Influences on Sustainability Behaviors in Corporate Supply Chains
Authors: 葉念祖
Nian-Zu Yeh
Advisor: 劉啟群
Chi-Chun Liu
Co-Advisor: 黃祥宇
Xiang-Yu Huang
Keyword: 永續供應鏈管理,相互影響,供應鏈,ESG分數,
SSCM,Mutual Influences,Supply Chain,ESG Scores,
Publication Year : 2025
Degree: 博士
Abstract: 本研究檢驗永續供應鏈管理(SSCM)中客戶與供應商間永續行為是否具雙向互動。運用2003–2023年北美企業樣本,整合 ESG 評分、供應鏈關係與制度環境,實證發現顧客與供應商間存在顯著且對等的永續影響,且關係強度、合作年限與產業同質性會強化此效果。此外,本研究指出,嚴格法規與社會不穩定環境將削弱此互動,顯示制度壓力可能排擠企業間協作。本研究不僅挑戰傳統下游主導觀點,亦對 ESG 評價制度與永續政策設計提供嶄新洞見。
This study examines whether there are two-way interactions between customer and supplier sustainability behaviors in sustainable supply chain management (SSCM). Using a sample of North American firms from 2003-2023, and integrating ESG scores, supply chain relationships, and institutional environments, it is found that there is a significant and reciprocal sustainability effect between customers and suppliers, and that the strength of the relationship, the number of years of cooperation, and the homogeneity of the industry reinforce this effect. In addition, this study suggests that stringent regulations and social instability will weaken this interaction, suggesting that institutional pressures may crowd out inter-firm collaboration. This study not only challenges the traditional downstream-oriented view, but also provides new insights into the design of ESG valuation systems and sustainability policies.
URI: http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/97418
DOI: 10.6342/NTU202500987
Fulltext Rights: 同意授權(限校園內公開)
metadata.dc.date.embargo-lift: 2030-05-26
Appears in Collections:會計學系

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