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蓝月亮珞珈会计论?坛第103期
时间:2022-11-29    点击数:

 

讲座题目:Can Customers Reduce Suppliers’Greenhouse Gas Emissions? Evidence from Government Procurement Contracts

主讲人:姜舒舒 新加坡国立大学

时间:2022年12月1日(周四)上午10:00

地点:腾讯会议158 593 453

主办单位:亚搏买球会计系

内容摘要:

Abstract: We examine whether and how customer-supplier contracts can reduce greenhouse gas (GHG) emissions along the supply chain. Exploring a change in the U.S. federal government’s procurement process, we find that including contractual representation on suppliers’public disclosure of GHG emissions and targets can subsequently reduce suppliers’emissions. This relation is robust to exploiting a discontinuity in the contractual arrangement among otherwise similar suppliers. We further find that emission reduction is greater when suppliers provide public emission disclosure, when federal agencies have stronger monitoring incentives, and greater bargaining power. Our evidence highlights the important role of public disclosure in facilitating customers’monitoring of suppliers’GHG emissions through a low-burden contractual mechanism.

主讲人简介

姜舒舒,新加坡国立大学会计学系助理教授。她先后从浙江大学获得管理学学士和多伦多大学获得会计学博士学位。研究领域是会计的契约作用,集中在如何设计和执行契约合同来解决委托代理问题以及环境、社会和公司治理问题。目前已在Journal of International Business Studies等期刊发表学术成果。同时担任会计顶级期刊Contemporary Accounting Research匿名审稿人。


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