サプライチェーンへの注目：科学に基づく気候コミットメント

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides empirical evidence on organizational antecedents of SBTi commitment, extending attention-based view to interorganizational contexts.

🏢実務担当者:Highlights that proactive supply chain engagement (e.g., CDP) can enhance credibility and stringency of Scope 3 targets.

🏛政策担当者:Suggests that supply chain-focused programs and transparency mandates may be more effective than firm-level initiatives in accelerating credible commitments.

For many large firms, the vast majority of carbon emissions originate outside their internal operations, across their supply chains. The Science-Based Targets initiative is among the few frameworks that require firms to confront these emissions through externally defined, independently validated reduction targets. Yet most publicly listed firms have not committed to the initiative, prompting the question of what distinguishes those that do. Drawing on the attention-based view of the firm, we argue that supply chain operations create attentional structures, namely organizational routines and information channels that direct senior managers' focus and shape their priorities, influencing whether firms commit credibly to reduce supply chain carbon emissions (i.e., Scope 3). We propose two pathways: proactive engagement (the top-down mechanism), tested using CDP Supply Chain Program membership, and reactive exposure (the bottom-up mechanism), tested using cumulative environmental supply chain incidents reported in the media. Using a panel of 13,663 firms across 113 countries (2013-2022), we find that both pathways are positively and independently associated with commitment, with magnitudes that are substantial relative to the annual base rate. Among firms that commit, prior proactive engagement is further associated with more stringent Scope 3 reduction targets. Thus, our findings extend the attention-based view beyond the firm's boundary, showing that supply chain operations act as interorganizational attentional structures and that credible climate commitments can be understood as attentional outcomes. Because supply chains account for such a large share of corporate emissions, programs and transparency mandates that specifically target supply chain operations may accelerate credible commitments more effectively than environmental initiatives focused on firms' own operations.

• openaire https://doi.org/10.2139/ssrn.7042538first seen 2026-09-01 04:47:54 · last seen 2026-09-21 04:25:44