【讲座时间】2026年9月29日 14:00
【讲座地点】会计学院108室
【讲座主题】From Consumer ESG Preferences to Business Practices: Evidence from a Field Experiment
【嘉宾介绍】Joon Sang Yoon ,香港中文大学（深圳）
Joon Sang (Jun) is an Assistant Professor of Accounting at The Chinese University of Hong Kong, Shenzhen. He earned his Ph.D. in Accounting from the University of Southern California Marshall School of Business and received both his Master’s and Bachelor’s degrees in Economics from Duke University. His research broadly focuses on banking, big data, valuation, and financial statement analysis. He has published in leading accounting journals, including the Journal of Accounting and Economics.
【内容提要】
We examine whether and to what extent businesses incorporate information on consumers’ ESG preferences into their day-to-day operations, focusing on single-use cutlery (SUC) in the food delivery industry. Using a field experiment in which 250 students placed more than 4,500 no-cutlery orders on major food delivery platforms in China, we find that restaurant compliance with consumers’ ESG preferences is limited: despite customers selecting the “no cutlery” option, restaurants provide SUC in more than 60% of orders. Informational interventions using short messages that either highlight customers’ own preferences or appeal to broader social expectations reduce SUC provision by approximately 30%–40%. Lastly, messages highlighting customers’ own preferences generate persistent reductions in SUC provision even after the intervention ends, consistent with repeated exposure helping restaurants become more attentive and responsive to customer preferences. In contrast, messages that appeal to social expectations do not generate persistent reduction in SUC provision.
TOP