The role of corporate social responsibility (CSR) information in supply-chain contracting: evidence from the expansion of CSR rating coverage

• Main Authors: Darendeli, Alper, Fiechter, Peter, Hitz, Jörg-Markus, Lehmann, Nico
• 其他作者: Nanyang Business School
• 格式: Article
• 語言: English
• 出版: 2023
• 主題: Business::Accounting; Corporate Social Responsibility; Stakeholder Decision-Making
• 在線閱讀: https://hdl.handle.net/10356/165622

We examine the effect of CSR information on stakeholder decision-making, specifically on supply-chain contracting. To obtain plausibly exogenous variation in CSR information, we exploit the 2017 expansion of CSR rating coverage from Russell 1000 to Russell 2000 firms (hereafter, “treated firms”) by...