Existing research has underscored that the lack of supplier visibility poses a primary obstacle for multinational corporations (MNCs) to tackle human rights violations within their global supply chains (GSC). To address this challenge, MNCs are increasingly adopting the concept of “smart disclosure” to enhance supplier visibility. However, its conceptualization, operationalization, and efficacy in reducing human rights violations, remain unclear. Filling this gap, we first draw on research about attributes of digital technologies and information disclosure to define and operationalize smart disclosure in the context of GSC. We then draw on insights from institutional theory to theorize that smart disclosure – as a visibility-enhancing mechanism – enables MNCs to fulfill the role of “institutional carriers” and effectively impose institutional pressures on suppliers, fostering an environment where suppliers’ adherence to human rights standards is desired, supported, and rewarded. We further propose that this effect is stronger for suppliers with higher centrality in GSC networks and those in countries with greater civil society development. We found support for our arguments by analyzing 8527 observations at the MNC-supplier-year level in the global apparel industry from 2014 to 2020.

现有研究强调，供应商透明度的缺乏是跨国公司 (MNC) 解决其全球供应链 (GSC) 内侵犯人权行为的主要障碍。为了应对这一挑战，跨国公司越来越多地采用“智能披露”的概念来提高供应商的知名度。然而，其概念化、可操作性以及减少侵犯人权行为的有效性仍不清楚。为了填补这一空白，我们首先利用有关数字技术和信息披露属性的研究来定义和实施 GSC 背景下的智能披露。然后，我们借鉴制度理论的见解，认为智能披露作为一种可见性增强机制，使跨国公司能够发挥“制度载体”的作用，有效地对供应商施加制度压力，营造供应商遵守人权的环境。标准是人们所期望的、支持的和奖励的。我们进一步提出，对于在 GSC 网络中具有较高中心地位的供应商以及公民社会发展程度较高的国家的供应商来说，这种影响更为强烈。我们通过分析 2014 年至 2020 年全球服装行业跨国公司供应商年度层面的 8527 个观察结果，找到了对我们论点的支持。