企业社会绩效与供应商关系：慈善捐赠的影响

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"这篇文档探讨了供应商对企业的社会绩效（CSP）的反应，主要基于中国上市公司的数据，研究企业通过慈善捐赠形式的CSR行为是否能获得供应商的积极反馈，特别是是否能更容易获得贸易信贷。" 文章标题《Do Suppliers Applaud Corporate Social Performance》暗示了其核心议题：企业社会绩效（CSP）如何影响供应商的看法。描述中提到这是一篇关于SAS（可能是Statistical Analysis System，一种数据分析软件）实用性的文档，包含大量示例和经典论文，暗示了研究可能采用了统计分析方法来研究CSR（企业社会责任）问题。标签"SAS"提示我们，研究可能利用SAS工具进行了数据分析，包括但不限于回归分析，以评估企业CSR行为与供应商反应之间的关系。部分内容引用的摘要表明，研究通过城市和变化模型回归分析，发现卓越的CSP确实有助于非国有企业（非SOEs）更轻松地获得供应商的贸易信贷支持。然而，这种影响在国有企业中并不显著。研究结果支持了“战略慈善”观点，即企业通过实施CSR策略可以吸引供应商并巩固合作关系，从而从供应商那里获得更多的贸易信贷融资。这符合利益相关者理论，表明企业在供应链中的CSR行为能够对其财务状况产生积极影响。此外，研究还进行了各种CSP度量标准的检验和内生性测试，以确保结果的稳健性。这意味着他们可能比较了不同CSR指标，例如环保、员工福利、社区投资等，并考虑了可能影响结果的其他因素，如市场环境、公司治理结构等。这篇文档深入探讨了企业社会责任如何影响其与供应商的交易关系，特别是在中国的背景下，非国有企业通过CSR策略可以实现供应链合作的强化，进而提升其金融支持。这对于理解企业社会责任的实施效果，以及如何通过有效的社会绩效策略优化供应链管理具有重要的实践指导意义。同时，它也展示了SAS在实证研究中的应用，为其他领域的研究提供了分析方法的范例。

Millington 2008). Firm philanthropic acts help to balance

relations with stakeholders, improve business environment

and gain economic beneﬁts. Godfrey (2005) ﬁnds that ﬁrm

philanthropy can boost ﬁrm reputational capital, and thus

stakeholder evaluation, thereby reducing operational risk.

The author suggests that ﬁrm philanthropy generates

positive moral capital among communities and stakehold-

ers, and can mitigate negative stakeholder assessments

following ﬁrm misconduct, and reduces a ﬁrm’s business

risk. Dean (2003) further shows that charitable contribu-

tions can help ﬁrms to establish a good relationship with

customers and improve customer loyalty. Firm philan-

thropic behavior is clearly an important measure of CSR,

and thus is adopted as our CSR measure in deriving our

hypotheses and conducting empirical tests.

The results of this paper show that thebetter a ﬁrm performs

in fulﬁlling its social responsibilities, the better its relationship

with suppliers is. More speciﬁcally, social responsibility helps

a ﬁrm to obtain more trade credit from suppliers, which sug-

gests that a ﬁrm’s CSR strategy is important to the stakeholder

group. A commitment to CSP can improve a ﬁrm’s relation-

ship with suppliers and help the ﬁrm to achieve economic

beneﬁts and long-term business goals. Furthermore, this paper

ﬁnds CSP’s effect on this relationship weaker in SOEs, which

normally enjoy strong negotiating power and a dominant

position in the supply chain because of government support

and resource advantages. SOEs thus have little incentive to

use CSR to win over suppliers, and their CSR strategies are

possibly reﬂected in other ways.

This paper contributes to the CSR and CSP literature in

several ways. First, it empirically examines CSP’s effect on

a ﬁrm’s relationship with suppliers and veriﬁes the appli-

cability of the strategic philanthropy view (Porter and

Kramer 1999, 2002) and stakeholder theory (Freeman

1984) to the supply chain in the largest transition economy,

China. Related literature focuses primarily on CSR’s effect

on shareholders and creditors. Although scholars such as

Porter and Kramer (1999, 2002) believe both stakeholders

and outside investors to be the intended objects of a CSR

strategy, the issue has not been widely explored empiri-

cally. This paper ﬁlls this gap in the research by providing

new empirical evidence in support of strategic philan-

thropy. Second, the paper shows that SOEs and non-SOEs

have different CSR intentions and use CSR in different

ways to achieve strategic goals. Few studies have investi-

gated CSR strategies’ effects on stakeholders in different

ﬁrm types, this paper provides empirical evidence to ﬁll the

void. Finally, the conclusions drawn from this study pro-

vide practical guidance on CSR strategy, suggesting that

CSR activities can help a ﬁrm in transition economies to

enhance its corporate image, establish and consolidate a

good relationship with suppliers, and obtain economic

beneﬁts or achieve long-term business objectives.

Literature Review

Corporate social responsibility reﬂects a ﬁrm’s obligations

to society and to the stakeholders therein that are affected

by its actions. In recent years, there has been a considerable

shift in thinking with regard to improving ﬁrms’ social and

environmental performance. Some scholars argue that the

government should regulate such performance (Porter and

van der Linde 1995), whereas others take the view that

self-designed voluntary standards provide the ﬁrm sector

with greater ﬂexibility and are thus preferable. Many

researchers have investigated the underlying business

motivation for the voluntary adoption of CSR programs

(e.g., Delmas and Terlaak 2002), and ﬁrms are reported to

engage in CSR activities to enhance their reputation (Fo-

mbrun 2005), manage risk (Husted 2005) and generate

customer loyalty (Bhattacharya and Sen 2001).

Stakeholder engagement theory (Freeman 1984) posits

that socially responsible behavior helps to improve ﬁrm

performance because business success depends on meeting

the expectations of major stakeholders. The theory also

suggests that CSR involves managing multiple stakeholder

ties concurrently. Superior CSR performance captures a

ﬁrm’s commitment to and engagement with stakeholders

on the basis of mutual trust and cooperation (Jones 1995).

Consequently, as Jones (1995, p. 422) argued, ‘‘because

ethical solutions to commitment problems are more efﬁ-

cient than mechanisms designed to curb opportunism, it

follows that ﬁrms that contract with their stakeholders on

the basis of mutual trust and cooperation will experience

reduced agency costs, transaction costs, and costs associ-

ated with team production.’’ These agency and transaction

costs include ‘‘monitoring costs, bonding costs, search

costs, warranty costs, and residual losses.’’ Moreover,

superior engagement with stakeholders can enhance a

ﬁrm’s revenue or proﬁt generation and contribute to the

persistence of superior proﬁtability (Choi and Wang 2009).

A higher quality relationship with business partners in turn

improves interactions with customers and facilitates new

product development (Sen and Bhattacharya 2001). In

other words, superior stakeholder engagement may reduce

the likelihood of short-term opportunistic behavior (Bena-

bou and Tirole 2010). It also represents a more efﬁcient

method of contracting with key stakeholders (Jones 1995)

that could lead to enhanced revenue or proﬁt generation,

which in turn is rewarded by the market.

Most studies of CSR’s effects on stakeholders are con-

ducted from the viewpoint of ﬁrm investors. For example,

Mackey et al. (2007) show that when a large number of

investors choose to buy stock of a ﬁrm with a good CSR

reputation, the ﬁrm’s cost of equity capital is reduced

because of the excess demand. Patten (2008) investigates

the charitable donation behavior of 79 U.S. ﬁrms during the

Do Suppliers Applaud Corporate Social Performance? 545

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