How and Why does a Business-to-Business Firm's Corporate Social Responsibility Disclosure Impact its Dependence on its Major Customers and Major Suppliers?

• 成果类型: Article
• 署名作者: Bai, Min; Astvansh, Vivek
• 署名单位: University of Science & Technology Beijing; McGill University; McGill University; Indiana University System; Indiana University Bloomington; Indiana University System; Indiana University Bloomington
• 刊物名称: PRODUCTION AND OPERATIONS MANAGEMENT
• ISSN/ISSBN: 1059-1478
• DOI: 10.1177/10591478241276133
• 发表日期: 2025
• 页码: 60-78
• 关键词: CSR Disclosure; Supply-chain Dependence; Marketing Efficiency; production efficiency

摘要

Prior research has documented that a firm's disclosure of corporate social responsibility (CSR) makes it a more attractive business partner, boosting its sales. The authors extend this finding to business-to-business (B2B) firms. Using a regulatory change in China as a quasi-natural experiment, they demonstrate that a firm's disclosure of its CSR lowers by 2.1% the firm's dependence (for sales revenue) on its major customers but raises by 3.7% its dependence (for purchases) on its major suppliers. They further show that the firm's production efficiency (marketing efficiency) is a mechanism underlying the effect of CSR disclosure on dependence on major customers (suppliers). Next, they demonstrate that the CSR report's emphasis on the firm's supply chain partners weakens (strengthens) the effect on dependence on major customers (suppliers). The findings contribute to the multidisciplinary evidence on the B2B value of CSR disclosure, and the operations and marketing literature streams on determinants of supply-chain dependence.