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Validating sustainable supply chain measures and their effects on ESG, net zero, biodiversity, and controversies in the Chinese context

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  • Zahid, Muhammad

Abstract

The study proposes proxies for sustainable supply chain (SSC) management and examines their impact on ESG, Net Zero, biodiversity, and ESG controversies in the Chinese context. The data were collected from the Refinitiv database from 2010 to 2021, comprising 460 firm-year observations. Due to the rarely addressed potential endogeneity and unobserved heterogeneity, the study employed Two-Stage Least Squares (2SLS) and Propensity Score Matching (PSM) methods. The findings reveal that companies reporting on SSC practices lead to better ESG practices, more effective Net Zero and biodiversity management, and reduced negative impact from ESG controversies. The study offers a novel approach to developing and validating measures of SSC practices. The study offers several important practical implications for identifying and assessing the impact of SSC practices on ESG disclosures, with the overall goal of sustainable industrialization, particularly in the context of an emerging economy like China. The Chinese context and its pronouncement are significant, thereby underscoring the study’s contributions.

Suggested Citation

  • Zahid, Muhammad, 2026. "Validating sustainable supply chain measures and their effects on ESG, net zero, biodiversity, and controversies in the Chinese context," Finance Research Letters, Elsevier, vol. 106(C).
    • Handle: RePEc:eee:finlet:v:106:y:2026:i:c:s1544612326007828
    DOI: 10.1016/j.frl.2026.110254
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