Do customers' social responsibility affect suppliers' value? - Evidence from China

被引：0

作者：

Zhu, Zhaohui ^{[1
]}

Zhang, Zhen ^{[1
]}

Huang, Wensheng ^{[2
]}

Hu, Chao ^{[1
]}

Huang, Yang ^{[1
]}

机构：

[1] Zhejiang Gongshang Univ, Sch Accounting, Hangzhou, Zhejiang, Peoples R China

[2] Zhejiang Gongshang Univ, Sch Management, Hangzhou Coll Commerce, 66 Huancheng South Rd Tonglu, Hangzhou, Zhejiang, Peoples R China

来源：

ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS | 2025年

基金：

中国国家社会科学基金;

关键词：

Corporate social responsibility (CSR); corporate suppliers; contagion effect; supply chain; value; BASE CONCENTRATION; GREEN INNOVATION; CHAIN EVIDENCE; IMPACT; PERFORMANCE; ENGAGEMENT; INSIGHTS; RISK; CSR;

D O I：

10.1080/16081625.2025.2485998

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This work explores the influence and mechanism of corporate social responsibility (CSR) of customers on the value of their suppliers. The conclusions are: (1) the customers' CSR can significantly promote the value of their supplier firms and (2) reduce the financial distress while increasing the R&D investment at play in the intermediary role in the customers' CSR, thus promoting their value of suppliers. (3) The supply chain contagion effect of CSR will be stronger when suppliers are non-state-owned and located in a poor business environment, besides having a low bargaining power or a high stability with customers.

引用

页数：22

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