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The Supply Chain Contagion Effect of ESG Preferences: An Analysis of Executive Turnover in the Supply Chain on Companies' ESG Preferences

Xiang Yan et al.

Accounting and Finance2026https://doi.org/10.1111/acfi.70166article
AJG 2ABDC A
Weight
0.50

Abstract

This paper examines the impact and mechanism of turnover among supplier and customer executives on the ESG preferences of listed companies, using data on A‐share listed companies and their supply chains from 2010 to 2022. We find that the executive turnover of the top five customers and suppliers has a significant impact on the ESG preferences of listed companies. Moreover, this preference tendency aligns with the ESG strategies of both supplier and customer enterprises. Finally, this preference shift is more pronounced among listed companies that are non‐state‐owned enterprises, face higher industry competition, and do not purchase D&O insurance for their executives.

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https://doi.org/https://doi.org/10.1111/acfi.70166

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@article{xiang2026,
  title        = {{The Supply Chain Contagion Effect of ESG Preferences: An Analysis of Executive Turnover in the Supply Chain on Companies' ESG Preferences}},
  author       = {Xiang Yan et al.},
  journal      = {Accounting and Finance},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1111/acfi.70166},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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