Sun, Yani; Shen, Yuezhe; Tan, Qingmei - In: China journal of accounting research : CJAR 17 (2024) 3, pp. 1-28
This study investigates whether and how customer firms' environmental, social and governance (ESG) performance impacts suppliers' green innovation quality using a sample of Chinese A-share listed companies from 2009 to 2022. We find that customers' ESG performance facilitates suppliers' green...