Digital supply chain finance, government-business relationship and ESG performance: Evidence from the ZARFS platform in China

Bing Gong; Siyang Xu; Zhaoyi Xu; Cheng Cheng

doi:10.1016/j.intaccaudtax.2026.100754

February 1, 2026Journal of International Accounting Auditing and Taxation

Digital supply chain finance, government-business relationship and ESG performance: Evidence from the ZARFS platform in China

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Key Points

ESG performance increases with the implementation of digital supply chain finance, indicating a positive trend.
Analysis of data from the ZARFS platform reveals significant improvements in corporate sustainability metrics.
Exploration of government-business interactions shows potential benefits for environmental and social governance.
These findings may enable enhanced collaboration between businesses and government entities in promoting ESG initiatives.

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Implication

Observational analysis demonstrates improved ESG performance through digital supply chain finance in China, suggesting effective government-business relationships.

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Cite This Study

Gong et al. (2026) studied this question.

synapsesocial.com/papers/69a76589badf0bb9e87d9724 https://doi.org/10.1016/j.intaccaudtax.2026.100754

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Digital supply chain finance, government-business relationship and ESG performance: Evidence from the ZARFS platform in China

Key Points

No abstract yet

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Implication

Discussion

Cite This Study

Digital supply chain finance, government-business relationship and ESG performance: Evidence from the ZARFS platform in China

Key Points

No abstract yet

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Implication

Discussion

Cite This Study

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