Supplier-customer ESG consistency and suppliers’ investment efficiency

Applied Economics Letters 2026 Open access

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Authors: Yu Li, Changqing Li, Jialan Huang
DOI: 10.1080/13504851.2026.2621129
Cited by: 0
References: 24

Abstract

Using matching supplier-customer data of China’s A-share listed companies from 2009 to 2023, we find that supplier-customer ESG consistency significantly improves suppliers’ investment efficiency. Supplier-customer ESG consistency mainly affects suppliers’ investment efficiency by mitigating information asymmetry and supply chain risk. Our findings offer insights into how ESG functions within supply chains to improve corporate investment efficiency.

Fields of Study & Subjects

Corporate Social Responsibility Reporting Sustainable Supply Chain Management Corporate Finance and Governance

Publication details

Journal / source
Applied Economics Letters
Pages
1–4
Publication date
28 January 2026
Language
EN