ESG 공개 압력이 친환경 생산 프로세스 혁신과 지속가능 경영성과에 미치는 영향 연구: 중국 중소형 자동차 부품 수출제조기업을 중심으로

초록

The diffusion of ESG norms, the reinforcement of carbon neutrality goals, the institutionalization of sustainability disclosure requirements, and the expansion of green finance have imposed substantial structural pressures on China’s small and medium-sized export-oriented manufacturing enterprises—particularly those in the automotive parts sector that are highly dependent on global supply chains. These component manufacturers face dual challenges: they must simultaneously satisfy the stringent quality and environmental standards set by global OEMs and overseas buyers, while enhancing eco-efficiency and achieving environmental sustainability in their production processes to maintain competitiveness. Against this backdrop, this study adopts distinct and complementary perspectives from institutional theory and stakeholder theory to conceptualize ESG disclosure pressure as three dimensions—export environmental regulation sensitivity, global customer demand responsiveness, and cross-national industry competition acceptance—and empirically examines the structural pathways through which these external pressures influ ence sustainable management performance via eco-friendly production process innovation. A structured survey was developed based on a comprehensive review of prior literature and administered to small and medium-sized automotive parts exporters located in Shandong Province, China. The sample was drawn from member companies of the China Association of Automobile Manufacturers (CAAM) and the Shandong Automobile Industry Association. A total of 272 valid responses were collected and analyzed using SPSS Version 28.0, with descriptive statistics, reliability, and validity tests performed. Additionally, mediation effects were examined using Hayes' PROCESS Macro Version 4.2 (Model 4). The results indicate that export environmental regulation sensitivity and cross-national industry competition acceptance exert significant positive effects on sustainable management performance, whereas global customer demand responsiveness does not have a significant direct effect. Instead, eco-friendly production process innovation was found to mediate the relationship between ESG disclosure pressure and sustainable management performance. Specifically, global customer demand responsiveness exhibited a full mediation effect, while the other two factors showed partial mediation effects. Overall, by structuring ESG disclosure pressure according to the distinct operational mechanisms of institutional pressures and stakeholder demands, this study empirically demonstrates how small and medium-sized automotive parts exporters transform external pressures into sustainable performance through eco-friendly production process innovation, thereby offering meaningful academic and practical implications.

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