客户数字化转型、供应商碳减排与碳信息披露迎合

Customer Enterprises'Digital Transformation,Suppliers'Carbon Emission Reduction and Carbon Information Disclosure Accommodation

数字技术的开发和应用是实现碳减排目标的重要举措,以客户企业数字化转型驱动的供应链管理优化是实现这一目标的关键。本文依托中国企业数字化转型的实践,构建了基于上下游间纵向透明的动态博弈模型,并利用2008一2022年上市公司数据,系统分析了客户企业数字化转型对供应商企业碳减排、碳信息披露迎合的影响及其机制。研究发现,在客户企业具有低碳意识的前提下,客户企业的数字化转型才能有效激励供应商的主动性碳减排。其关键机制在于,客户企业数字化转型引致供应链透明度的提升,增加了可供筛选的“供应商池”,加剧了供应商之间的横向竞争,部分供应商迫于制度压力会主动进行碳减排,存在明显的“反牛鞭效应”。进一步分析表明,供应链集中度越高,供应商企业的碳信息披露迎合行为越少,客户企业数字化转型对供应商碳减排的激励效应越低。供应商企业在面对客户企业数字化转型时并不总是选择积极响应,而是采取“顺从”“欺瞒”“务实”“解”四种行为来应对。此外,当供应商企业的产品可替代性越大时,其碳信息披露迎合行为越明显。本文为激励供应链碳减排提供了新机制,为健全低碳高质量发展政策体系提供了新启示。

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.