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Do customers’ social responsibility affect suppliers’ value? — Evidence from China

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  • Zhaohui Zhu
  • Zhen Zhang
  • Wensheng Huang
  • Chao Hu
  • Yang Huang

Abstract

This work explores the influence and mechanism of corporate social responsibility (CSR) of customers on the value of their suppliers. The conclusions are: (1) the customers’ CSR can significantly promote the value of their supplier firms and (2) reduce the financial distress while increasing the R&D investment at play in the intermediary role in the customers’ CSR, thus promoting their value of suppliers. (3) The supply chain contagion effect of CSR will be stronger when suppliers are non-state-owned and located in a poor business environment, besides having a low bargaining power or a high stability with customers.

Suggested Citation

  • Zhaohui Zhu & Zhen Zhang & Wensheng Huang & Chao Hu & Yang Huang, 2026. "Do customers’ social responsibility affect suppliers’ value? — Evidence from China," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 33(3), pages 459-480, May.
    • Handle: RePEc:taf:raaexx:v:33:y:2026:i:3:p:459-480
    DOI: 10.1080/16081625.2025.2485998
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