客户的环境、社会和公司治理表现对供应商绿色创新质量的溢出效应

IF 1.9 Q2 BUSINESS, FINANCE China Journal of Accounting Research Pub Date : 2024-05-25 DOI:10.1016/j.cjar.2024.100362
Yani Sun , Yuezhe Shen , Qingmei Tan
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引用次数: 0

摘要

本研究以 2009 年至 2022 年中国 A 股上市公司为样本,探讨了客户企业的环境、社会和治理(ESG)绩效是否以及如何影响供应商的绿色创新质量。我们发现,客户的环境、社会和治理绩效通过绿色学习和企业竞争促进了供应商的绿色创新质量。其他测试表明,与同行相比,客户与供应商关系更紧密、在供应链网络中处于更核心地位的客户会提高供应商的绿色创新质量。在对客户是否进行绿色清洗进行分类后,我们确定那些坚持绿色原则的客户真正促进了供应商的绿色创新质量。最后,我们发现上述效应最终会提高供应商的环境绩效。本研究为供应链企业协同实现可持续发展提供了宝贵的启示。
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The spillover effect of customers’ ESG performance on suppliers’ green innovation quality

This study investigates whether and how customer firms’ environmental, social and governance (ESG) performance impacts suppliers’ green innovation quality using a sample of Chinese A-share listed companies from 2009 to 2022. We find that customers’ ESG performance facilitates suppliers’ green innovation quality through green learning and corporate competition. Additional tests indicate that customers with stickier customer–supplier relationships and a more central position in the supply chain network than peers enhance suppliers’ green innovation quality. After categorizing whether customers engage in greenwashing, we determine that those adherence to green principles, genuinely promote suppliers’ green innovation quality. Finally, we find the above effect ultimately enhances suppliers’ environmental performance. This study provides valuable insights for supply chain companies into collaboratively achieving sustainable development.

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来源期刊
CiteScore
4.70
自引率
0.00%
发文量
295
审稿时长
15 weeks
期刊介绍: The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to investigate issues about accounting, corporate finance, auditing and corporate governance in the Greater China region, countries related to the Belt and Road Initiative, and other emerging and developed markets. The Journal encourages the applications of economic and sociological theories to analyze and explain accounting issues within the legal and institutional framework, and to explore accounting issues under different capital markets accurately and succinctly. The published research articles of the Journal will enable scholars to extract relevant issues about accounting, corporate finance, auditing and corporate governance related to the capital markets and institutional environment.
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