Supply Chain Network Centrality and Corporate Carbon Information Disclosure: Perspectives from Internal Innovation and External Supervision
サプライチェーンネットワークの中心性と企業の炭素情報開示：内部イノベーションと外部監視の視点から (AI 翻訳)
Yue Dong, Yuyang Wu
🤖 gxceed AI 要約
日本語
中国A株上場企業を対象に、サプライチェーンネットワークの中心性が炭素情報開示（CID）に与える影響を分析。中心性の高い企業は開示を抑制し、その経路としてグリーン技術革新の阻害とグリーン投資家の参加減少を特定。政府・メディアの監視や排出権取引制度が抑制効果を弱める。非重汚染セクターで負の影響が顕著。
English
Using Chinese A-share listed firms from 2008-2023, this study finds that supply chain network centrality negatively affects corporate carbon information disclosure (CID) due to proprietary costs. Mechanisms include crowding out green innovation and reducing green investor participation. Strong external supervision and carbon emissions trading weaken this effect. The negative impact is more pronounced in non-heavy-polluting sectors.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
中国企業の研究だが、サプライチェーン上の中心性が開示を抑制するという知見は、日本企業でもサプライヤー関係や開示コストの観点から示唆的。ただし、日本のSSBJ導入による強制的な開示環境では異なる結果が生じる可能性がある。
In the global GX context
This paper expands global disclosure literature by revealing proprietary cost motives in supply chain networks, showing that external supervision and carbon pricing can mitigate information hoarding. It offers empirical evidence relevant for designing disclosure mandates under ISSB, CSRD, and similar frameworks.
👥 読者別の含意
🔬研究者:This study advances understanding of firm-level disclosure incentives by incorporating supply chain centrality and identifying proprietary costs as a key mechanism, applicable to global research on disclosure behavior.
🏢実務担当者:The finding that central firms reduce disclosure highlights the importance of robust external monitoring and regulatory oversight to ensure supply chain transparency.
🏛政策担当者:The mitigating role of carbon emissions trading and government/media attention suggests that combining market-based mechanisms with public scrutiny can enhance disclosure quality.
📄 Abstract（原文）
Carbon Information Disclosure (CID) has emerged as an essential tool for achieving global sustainable development. While existing literature has extensively examined firm-level and institutional drivers of CID, the impact of supply chain network structure remains underexplored, particularly in developing economies. To bridge this gap, this study investigates the impact of supply chain network centrality on CID using a sample of Chinese A-share listed companies from 2008 to 2023. Our empirical results reveal a negative relationship between centrality and CID, suggesting that central firms tend to reduce carbon information disclosure levels to avoid proprietary costs, rather than signaling their environmental legitimacy. Mechanism analysis indicates that centrality inhibits CID through two suggested pathways: by crowding out green technology innovation and by reducing the participation of green investors. However, we find that strong external supervision, such as government environmental attention and media attention, can effectively weaken this inhibitory effect. This effect is also mitigated when firms are subject to heightened regulatory monitoring through China’s Carbon Emissions Trading Scheme pilot. Furthermore, heterogeneity analysis shows that this negative impact is more pronounced in non-heavily polluting sectors where regulatory constraints are softer, while market concentration does not yield a significant heterogeneous impact.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3390/su18104950first seen 2026-05-20 05:26:55
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