Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Abstract

Corporate social responsibility (csr) issues in supply chain?An empirical study of china?s e-commerce industry

Author(s): Bingfeng Bai

Based on the supply chain social responsibility (SCC) theory, the purpose of this paper is to investigate the mediating effects of environmental uncertainty (market turbulence and technological turbulence) on the relationships between driving force and SCC for the Chinese e-commerce industry. Using questionnaires collected from 306 Chinese e-commerce companies (EC), hierarchical statistical results demonstrate the moderating effect for SCC practices. The results also show that the implementation of the reputation driving force and economic driving force in supply chain has a positive impact on the SCC in supply chain, but institutional driving force does not have a significant effect on the SCC for Chinese e-commerce industry. Furthermore, for the moderation of environmental uncertainty between driving force and CSR in supply chain, we find that the stronger the technological turbulence, the stronger relationship between driving force and SCC in supply chain; the more volatile the market, the weaker the relationship between driving force and SCC. In addition, when we comprehensively consider the overall role of driving factors and environmental uncertainty, the stronger the degree of environmental uncertainty, the stronger the SCC for Chinese EC is in the post-pandemic era. And we conclude with implications and suggestions for future research.

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