The influence of supplier financial violations on clients' environmental, social, and governance performance: Evidence from China's manufacturing industry

Author:

Hu Jianhao12ORCID,Zheng Changran2,Xu Jiahao3,Wu Xu45

Affiliation:

1. School of Business Hangzhou City University Hangzhou China

2. School of Management Zhejiang University Hangzhou China

3. Zhejiang Development & Planning Institute Hangzhou China

4. Institute of Urban Development and Strategy Hangzhou City University Hangzhou China

5. Urban and Happiness Research Institute Hangzhou City University Hangzhou China

Abstract

AbstractThe antecedents of environmental, social, and governance (ESG) performance have been extensively studied, yet the impact of supplier behavior has been overlooked. By analyzing data from China's manufacturing industry (2013–2020), we find that suppliers' financial violations enhance the overall ESG performance of client firms, with state ownership further reinforcing this relationship. By further examining the ESG dimensions, our study reveals an asynchronous pattern in firms' performance enhancements. Specifically, supplier financial violations significantly boost client firms' social and governance performance, while state ownership attenuates the positive relationship between supplier financial violations and governance performance. Ultimately, our study establishes a crucial link between the conduct of stakeholders within the supply chain and the firm ESG performance. Our findings also facilitate a more comprehensive assessment of the risks associated with supplier financial violations, aiding decision‐makers in shaping and implementing ESG‐related strategies for firms.

Publisher

Wiley

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