دانلود مقاله مالی زنجیره تامین برای مدیریت ریسک در میان زنجیره های ارزش
چکیده
1. مقدمه
2. پیشینه مطالعه
3. روش بررسی
4. چارچوب مفهومی و گزاره ها
5. بحث
6. نتیجه گیری
بیانیه مشارکت نویسنده CRediT
اعلامیه منافع رقابتی
قدردانی
پیوست A. داده های تکمیلی
در دسترس بودن داده ها
مراجع
Abstract
1. Introduction
2. Background of the study
3. Review methodology
4. Conceptual framework and propositions
5. Discussion
6. Conclusion
CRediT authorship contribution statement
Declaration of competing interest
Acknowledgements
Appendix A. Supplementary data
Data availability
References
چکیده
هدف از این تحقیق بررسی سیستماتیک ادبیات پیشرفته در زمینه تامین مالی زنجیره تامین (SCF) و راهبری زیست محیطی، اجتماعی و شرکتی (ESG) و زنجیره ارزش در حوزه مدیریت زنجیره تامین است. ما به دقت مضامین مرتبط نزدیک را از طریق مرور متون سیستماتیک از پنج نفر نسخه خطی منتخب با استفاده از روش PRISMA غربال کردیم. رویکرد سه مرحله ای برنامه ریزی، اجرا و گزارش دهی در این بررسی در نظر گرفته شده است. نتایج بررسی ما نقش SCF را در تصمیم‌گیری در حوزه زنجیره تامین نشان می‌دهد. این بررسی، هم افزایی، تمایزات و تقاطع ها را در SCF، ESG و زنجیره ارزش برجسته می کند. بر اساس مضامین، این مطالعه به چهار پیشنهاد برای توسعه یک چارچوب جامع منجر شد. علاوه بر این، ادبیات بر اساس رویکردهای به کار گرفته شده برای توسعه SCF، همراه با تئوری های اساسی توضیح داده شده است. این دسته بندی در درجه اول ادبیات را به دو گروه اصلی تقسیم می کند: یکی بر توسعه تئوری متمرکز است و دیگری بر روی کاربردهای عملی که حول محور SCF، ESG و زنجیره ارزش می چرخد. متخصصان در محیط های شرکتی و دانشمندان دانشگاهی احتمالاً ارزش قابل توجهی از این بررسی به دست خواهند آورد. این مطالعه به طور کامل تحقیقات موجود را بررسی، دسته بندی و تجزیه و تحلیل می کند و یک چارچوب یکپارچه در مورد SCF، ESG و زنجیره ارزش ارائه می دهد که می تواند برای متخصصان مفید باشد. این اولین تحقیقی است که از یک رویکرد ساختاریافته برای تجزیه و تحلیل مطالعات در مورد یک موضوع جدید و پیشنهاد چارچوبی برای SCF، ESG و زنجیره ارزش استفاده می‌کند.
Abstract
The purpose of this research is to systematically review the state-of-the-art literature on Supply Chain Finance (SCF) and Environmental, Social, and Governance (ESG) and Value Chain within the supply chain management domain. We meticulously screened closely related themes through a systematic literature review of selected fifty-one manuscripts using the PRISMA method. Three-phase approach of planning, conducting and reporting is considered in this review. The outcomes of our review demonstrate the contributions of SCF to decision-making within the supply chain domain. This review highlights synergies, distinctions, and intersections in SCF, ESG, and value chain. Based on themes, the study led to four propositions to develop a comprehensive framework. Additionally, the literature is elucidated based on the approaches employed for SCF development, accompanied by the underlying theories. The categorization primarily separates the literature into two main groups: one focused on theory development, and the other on practical applications, revolving around SCF, ESG, and the value chain. Professionals in corporate settings and academic scholars will likely derive significant value from this review. The study thoroughly reviews, categorizes, and analyzes existing research and offers an integrated framework on SCF, ESG, and the value chain, which can be helpful for professionals. This is the first research that uses a structured approach to analyze studies on a novel topic and propose a framework for SCF, ESG, and value chain.
Introduction
In the last twenty years, a notable pattern has surfaced in the realm of corporate sustainability. This trend encompasses a range of initiatives, from mandates that encourage voluntary commitments to sustainable practices (Freeman et al., 2010; Wang et al., 2016; Aragòn-Correa et al., 2020; Fiandrino et al., 2022; Agrawal et al., 2023). Thus, along with sustainability strategies companies have also started sharing information about environmental, social, and governance (ESG) matters (Baid and Jayaraman, 2022; Asif et al., 2023; Kumar et al., 2024). Sustainability and ESG have attracted significant importance in the business landscape. Business need to incorporate these revolutionary changes to comply to emerging business environment. ESG captured the interest of various stakeholders such as scholars, governments, and enterprises through a report published by United Nations in 2006 (Atkins, 2020; Clément et al., 2023; Wang et al., 2023a,b). In 2021, ESG-focused portfolios accomplished nearly $40 trillion in assets further expecting a 30% increase by 2025 (Bloomberg Intelligence, 2021). This brought transparency in all the activities that could impact the environment. Exposure by social media and non-government firms led to an increase in global SC visibility (Clarke and Boersma, 2017; PRI, 2020; Saini et al., 2022; Fiandrino et al., 2022; Agrawal and Jain, 2022; Agrawal et al., 2024).
The global financial crisis of 2008–2009 witnessed increase in research on Supply Chain Finance (SCF) (Kaur et al., 2023). This crisis revealed that companies and their SC faced cash flow constraints and challenges in securing financing from banks. These difficulties were often attributed to a lack of understanding of liquidity and working capital management (Caniato et al., 2016; Baid and Jayaraman, 2022; Huang et al., 2022; Rijanto, 2024). Since then, SCF has progressively evolved as a crucial tool for tackling these challenges. The primary focus of SCF revolves around "planning, managing, and controlling SC cash flows," as Wuttke et al. (2013) emphasized. According to Jia et al. (2020), aims to help companies fulfill their daily financing needs, optimising cash flow at the inter-organizational level. The concept of SCF is a recent development as compared to equity financing or mortgages and it faces numerous challenges, as emphasized (More and Basu, 2013; Joshi et al., 2024). It is evident that number of start-ups are also emerging in SCF space to facilitate businesses in their transactions. Emerging approaches in SCF include purchase order financing (Reindorp et al., 2018) and inventory financing (Yan and Sun, 2013). As SCF garners increasing attention, the volume of literature in this area is also rising (Gomm, 2010; Elliot et al., 2020; Jia et al., 2020; Medina et al., 2023). However, investigation on SCF or the convergence of finance and operations is yet in its early stages, primarily because of its innovative nature. As per the PRI (2020), adeptly managing ESG factors in SCF can yield a range of short-term and long-term financial benefits.
Conclusion
This review assesses 51 papers from 1999 to 2023 from the Scopus database. Fig. 4 illustrates the evolution of ESG, SCF and VC research over time, showing a significant upswing in activity from 2018 onwards. Fig. 2 reveals that in ESG, SCF, and VC, research predominantly occurs within decision sciences, engineering, computer science, business management, and accounting. Additionally, the analysis explores the facilitators and gaps associated with ESG, SCF and VC, as outlined in Section 2.3. The rising interest and application of ESG, SCF and VC, focused on tasks like economic values and minimizing its environmental impact, all the stakeholders are ethical and transparent, optimize the cash flow, improve efficiency and financial stability for offering practical solutions to contemporary business challenges. The exhaustive nature of this inquiry aims to provide a valuable and practical resource to all the stakeholders, particularly for future researchers in the field of production research. This investigative framework developed here can be a foundation for forthcoming research endeavors.