全球价值链上的企业社会责任

Corporate Social Responsibility along the global value chain

Journal of Development Economics · 2023
被引 27
人大 AABS 3

中文导读

研究了全球价值链上企业社会责任(CSR)的分布规律,发现下游企业比上游企业有更高的CSR支出,并用印度企业数据验证了这一预测。

Abstract

Locating substantial parts of the production process in developing and emerging economies, many firms face an increasing demand by stakeholders for Corporate Social Responsibility (CSR) along their value chains. Contractual incompleteness between firms and their suppliers at different stages of production can exacerbate the ability to meet these demands. We analyze a model of sequential production with incomplete contracts where CSR by independent suppliers differentiates the final product in the eyes of caring consumers. Progressing down the value chain, our model predicts an increasing CSR profile from upstream suppliers with low CSR to downstream suppliers with higher CSR. We confirm this prediction using Indian firm-level data – computing a firm’s value chain position by combining its product-level sales information with the World Input-Output Database. We find that more downstream firms report higher CSR expenditures as measured by a combination of staff welfare spending and social community spending.

全球价值链企业社会责任不完全契约企业定位