As disclosure mandates shift their focus towards supply chain carbon accountability, firms are compelled to enhance carbon outcomes throughout their supply chain. The literature suggests that green supply chain management (hereafter, GSCM) plays an essential role in enhancing firms' environmental performance. However, there is a dearth of evidence on the possible informational effects of GSCM on Scope 3 carbon outcomes despite their mutual linkage to supply chains. Using two novel measures of GSCM quality, defined as the extent to which environmental objectives are integrated into supply chain management processes, we find that higher GSCM quality increases the likelihood of a focal customer's Scope 3 carbon disclosures and reduces its Scope 3 carbon footprint. These effects of GSCM quality are realized through improvements in relational trust among customer-supplier relationships and in suppliers' environmental innovation capabilities. Further analysis reveals that the effects of GSCM quality are realized among durable customer-supplier relationships. We identify GSCM quality as an essential and distinct component of corporate environmental governance. These findings highlight the importance of GSCM quality for attaining supply chain carbon transparency and accountability.

中文翻译：

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绿色供应链管理，实现碳问责


随着披露要求将重点转移到供应链碳问责上，公司被迫提高整个供应链的碳成果。文献表明，绿色供应链管理（以下简称 GSCM）在提高企业的环境绩效方面发挥着至关重要的作用。然而，尽管 GSCM 与供应链相互关联，但缺乏证据表明 GSCM 对范围 3 碳结果可能产生的信息影响。使用两种新的 GSCM 质量衡量标准，即环境目标被整合到供应链管理流程中的程度，我们发现，更高的 GSCM 质量会增加重点客户披露范围 3 碳的可能性，并减少其范围 3 碳足迹。GSCM 质量的这些影响是通过改善客户-供应商关系之间的关系信任和供应商的环境创新能力来实现的。进一步的分析表明，GSCM 质量的影响是在持久的客户-供应商关系中实现的。我们将 GSCM 质量视为公司环境治理的重要组成部分。这些发现强调了 GSCM 质量对于实现供应链碳透明度和问责制的重要性。