Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/338505 
Year of Publication: 
2023
Citation: 
[Journal:] China Journal of Accounting Studies (CJAS) [ISSN:] 2169-7221 [Volume:] 11 [Issue:] 3 [Year:] 2023 [Pages:] 493-515
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
With data sampled from listed suppliers and customers in China from 2010 to 2017, the presenting work investigates how corporate social responsibility (CSR) is realised from the perspective of supply chains. Results found that socially responsible customers improved CSR performance of suppliers, revealing a significant CSR spillover effect among supply chains and further suggesting customers' bargaining power as an important realisation path. In addition, both the CSR sensitivity of customers and the CSR fulfilment ability of suppliers strengthened CSR spillover effect in supply chains. More importantly, suppliers' CSR performance is positive feedback to customers' need rather than a publicity stunt to cater to custo-mers. This paper expands current understanding on corporate behavioural coordination from the perspective of supply chains and provides insights for promoting CSR fulfilment in the Chinese scenario.
Subjects: 
Corporate social responsibility
supply chains
spillover effect
bargaining power
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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