Customer Enterprises'Digital Transformation,Suppliers'Carbon Emission Reduction and Carbon Information Disclosure Accommodation
Green and low-carbon high-quality development is a distinct characteristic of Chinese modernization.Actively and steadily promoting carbon peaking and carbon neutrality is an important strategic task for China in comprehensively building a modern socialist country,which requires breakthroughs in key areas and crucial links to drive overall progress.One significant aspect is to accelerate the collaborative transformation towards digitization and green development.The development and application of digital technologies are crucial measures to achieve carbon reduction targets,and optimizing supply chain management driven by the digital transformation of customer enterprises is key to realizing this process.This paper incorporates both supplier and client behaviors into a unified analytical framework,constructs a dynamic game model for the supply chain,and introduces supply chain information transparency from top to bottom and low-carbon preferences into the supply chain incentive mechanism under asymmetric information.It theoretically elucidates the logical mechanism by which the digital transformation of customer enterprises facilitates carbon reduction in supplier enterprises.Furthermore,leveraging data from listed companies from 2008 to 2022,this paper systematically analyzes the impact and mechanisms of customer enterprises'digital transformation on carbon reduction and carbon information disclosure accommodation in supplier enterprises.This paper finds that the digital transformation of customer enterprises can incentivize proactive carbon reduction in suppliers only when the customer enterprises possess a low-carbon awareness.The key mechanism lies in the enhancement of supply chain transparency resulting from the digital transformation of customer enterprises,which expands the"supplier pool"available for selection and intensifies horizontal competition among suppliers.Some suppliers,under institutional pressure,will voluntarily engage in carbon reduction,demonstrating a notable"reverse bullwhip effect".Further analysis indicates that as supply chain concentration increases,supplier enterprises exhibit reduced carbon information disclosure accommodation,and the incentive effect of customer enterprises'digital transformation on supplier carbon reduction diminishes significantly.When confronted with the digital transformation of customer enterprises,supplier enterprises do not always choose to respond positively but instead adopt four types of behaviors:"compliance","deception","pragmatism",or"negligence".Additionally,when supplier enterprises'products are more substitutable,their carbon information disclosure accommodation behavior becomes more pronounced.
digital transformationcarbon information disclosure accommodationsupply chain carbon reductiondynamic game model
NETL
NSTL
万方数据
