摘要
为了探究客户的社会责任表现对供应商履行社会责任的影响,本文以沪深两市的上市公司为样本,考察了客户社会责任履行情况对供应商社会责任表现的影响。研究发现,客户履行社会责任的情况对供应商承担社会责任存在显著影响,客户的社会责任绩效越好,供应商的社会责任表现越好。进一步研究发现,客户的披露意愿和产权性质会影响供应商社会责任履行情况。相对于强制披露社会责任信息的客户和非国有企业客户而言,自愿披露社会责任信息的客户和国有企业客户的社会责任绩效对供应商履行社会责任具有更为积极的影响。并且客户的议价能力在企业社会责任沿供应链传播中起着至关重要的作用。
In order to explore the impact of customers’CSR performance on suppliers’CSR performance,this paper takes listed companies in Shanghai and Shenzhen stock markets as samples to investigate the impact of customers’CSR performance on suppliers’CSR performance.It is found that customer’s CSR performance has a significant impact on supplier’s CSR performance,and the better the customer’s CSR performance,the better the supplier’s CSR performance.Further research shows that the disclosure intention and property right nature of customers will affect the relationship between customer social responsibility performance and supplier social responsibility performance.The CSR performance of customers who voluntarily disclosed CSR information and customers of state-owned enterprises had a more positive impact on suppliers’CSR performance than that of customers who were forced to disclose CSR information and customers of non-state-owned enterprises.And the bargaining power of customers plays a crucial role in the spread of corporate social responsibility along the supply chain.
作者
吴战篪
黄怡祥
WU Zhan-chi;HUANG Yi-xiang(School of Management,Jinan University,Guangzhou 510632)
出处
《财务与金融》
2022年第5期67-74,共8页
Accounting and Finance
关键词
客户
社会责任
披露意愿
产权性质
Customer
Corporate social responsibility
Disclosure intention
Property right