财务与金融系学术讲座系列2021年第6讲

主 题：供应链中的企业社会责任

主讲人: 吴靖(香港中文大学助理教授)

协调人: 陈俊

时 间：2021-05-28 10:00

地 点：明德商学楼1007会议室

语 言：英文

讲座摘要:

Perception regarding a focal firm’s corporate social responsibility (CSR) depends not only on itself but also on its known suppliers. This paper provides the first empirical evidence linking CSR and supply chain information disclosure together. Specifically, it uncovers robust evidence that firms greenwash their CSR image via voluntarily disclosing environmentally responsible suppliers while concealing “bad” ones. Exogenous variations in abnormal temperatures around the world drive variations in the selective disclosure of “good” suppliers, supporting a causal interpretation of our finding. Supply chain greenwashing is more prevalent for firms who face higher competition, care more about their brand awareness, and for firms that are more profit-driven and held more by institutional investors. The greenwashing behavior mitigates after implementing mandatory CSR disclosure policies. Finally, firms who greenwash supply chains observe increase in sales, but only for the short-term.

主讲人简介:

吴靖博士是香港中文大学商学院决策科学与管理经济学系助理教授、香港深圳联合金融研究中心研究员。他本科毕业于清华大学，于芝加哥大学布斯商学院获得MBA和博士学位。他的研究领域是运营与财务、全球供应链、金融科技与商业大数据应用，研究论文发表在Management Science、M&SOM等UTD期刊，观点文章发表在MIT Sloan Management Review、The Economist、Forbes等杂志。