【讲座时间】2026年10月13日 14:00
【讲座地点】会计学院106室
【讲座主题】The Real Effects of Mandatory Nonfinancial Disclosure on Indirect Suppliers
【嘉宾介绍】傅仁辉，上海交通大学安泰经济与管理学院
上海交大安泰经管学院会计系副教授、系主任，会计专硕和专博项目学术主任，多家上市公司独董。南洋理工博士，曾任职普渡大学、伊拉斯姆斯大学。研究会计与资本市场等方向，在《会计研究》、JAE、JIBS 、TAR等刊发文十余篇，主持国自科面上等项目，入选财政部国际化高端人才。承担多项目教学，教学案例入库国内外案例库，指导学生多次获奖。
【内容提要】
This paper studies whether mandatory nonfinancial disclosure can induce behavioral changes among indirect suppliers in multi-tier supply chains. Exploiting the California Transparency in Supply Chains Act (CTSCA) as a quasi-natural experiment, we use a difference-in-differences design to examine third-tier suppliers, a distant class of indirect suppliers. We find that suppliers linked to CTSCA-regulated customers improve human rights performance after the Act. Effects are stronger when customers have greater incentives to extend human rights governance upstream, suppliers are more economically dependent on customers, and external monitoring is more intensive. Cross-sectional analyses show stronger effects with higher-quality and more comparable disclosures, greater labor reliance, and weaker pre-Act governance at intermediate tiers. The effects reflect both within-relationship improvements and selective supplier exit, are larger for second-tier suppliers, and entail both economic benefits and operational costs. Overall, the findings show that mandatory disclosure can propagate governance effects beyond direct contractual relationships.
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