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以“双碳”战略目标为出发点,选择2019—2023年沪深A股上市公司为样本,探究绿色供应链管理对企业可持续发展绩效的影响机制。结果表明,绿色供应链管理可显著提升企业可持续发展绩效,其中绿色技术创新发挥部分中介作用,环境规制强度具有正向调节效应,政策压力越大提升效果越显著。异质性分析显示,该影响在低碳排放行业、国有企业和西部地区企业中更突出。研究通过稳健性检验和内生性处理保障结论可靠性,揭示“管理-创新-政策”协同路径,为企业绿色转型和政府规制优化提供理论支撑,为双碳目标下产业升级奠定实证基础。

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