供应链可持续尽职调查的框架与实施   ——基于供应商ESG审核的视角

马杰

doi:10.70693/jyxb.v1i3.71

Authors

马杰

DOI:

https://doi.org/10.70693/jyxb.v1i3.71

Keywords:

供应链可持续性, ESG, 尽职调查

Abstract

在全球价值链治理日益强调合规性与可持续性的背景下，供应链ESG风险尽职调查成为企业实现长期稳健发展的核心举措。本文基于利益相关者理论、三重底线框架及企业社会责任理论，系统探讨了供应链可持续尽职调查的理论基础与实践路径。研究指出，内部审核机制在提升供应链透明度、风险管理效能及持续改进能力方面具有显著优势，能够有效识别环境、社会与治理维度的潜在风险，并通过PDCA循环实现闭环管理。本文进一步构建了涵盖审核策划、实施、跟踪与申诉的全流程管理体系，提出了基于组织规模与风险等级的差异化审核方案，包括审核人天分配、抽样方法及不符合项分级处理机制。最后，通过案例分析了ESG现场审核流程的关键环节与方法论要求，为企业构建韧性供应链、提升可持续发展绩效提供了理论支持与实践参考。

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