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<p>This study examines how environmental regulations interact with global supply chains (GSCs) to shape firms’ pollution behavior in developing countries. Exploiting the environmental tax reform in China, this study employs a difference-in-differences approach using firm-level data from 2015 to 2021. The results indicate that firms in heavily taxed regions significantly reduce emissions of Chemical Oxygen Demand (COD) and Ammonia Nitrogen (NH<sub>3</sub>-N), accompanied by a corresponding decline in sales. Importantly, these effects are more pronounced among firms linked to GSCs, especially those associated with multinationals that demonstrate strong corporate environmental responsibility. These findings suggest that global buyers can reinforce the effectiveness of local environmental policy, thus highlighting the importance of multinational accountability in environmental governance.</p>

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Corporate environmental responsibility in global supply chains: evidence from the environmental tax reform in China

  • 期刊论文

  • 发表日期：

    2025年12月6日

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  • Yusuke Kuroishi

摘要

This study examines how environmental regulations interact with global supply chains (GSCs) to shape firms’ pollution behavior in developing countries. Exploiting the environmental tax reform in China, this study employs a difference-in-differences approach using firm-level data from 2015 to 2021. The results indicate that firms in heavily taxed regions significantly reduce emissions of Chemical Oxygen Demand (COD) and Ammonia Nitrogen (NH3-N), accompanied by a corresponding decline in sales. Importantly, these effects are more pronounced among firms linked to GSCs, especially those associated with multinationals that demonstrate strong corporate environmental responsibility. These findings suggest that global buyers can reinforce the effectiveness of local environmental policy, thus highlighting the importance of multinational accountability in environmental governance.