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The spillover effect of customers’ESG performance on suppliers’green innovation quality
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作者 Yani Sun Yuezhe Shen Qingmei Tan 《China Journal of Accounting Research》 2024年第3期198-225,共28页
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 2... 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. 展开更多
关键词 ESG performance Spillover effect green innovation quality Supply chain
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