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Cross-border Low-Carbon Supply Chain Decision-Making Considering Vertical Spillover and Blockchain under CBAM Regulation

CBAM規制下における垂直スピルオーバーとブロックチェーンを考慮した越境低炭素サプライチェーンの意思決定 (AI 翻訳)

Caixuan Zhan

Advances in Economics Management and Political Sciences📚 査読済 / ジャーナル2026-08-11#AI×ESGOrigin: CN経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.54254/2754-1169/2026.bl35957
原典: https://doi.org/10.54254/2754-1169/2026.bl35957

🤖 gxceed AI 要約

日本語

本論文は、EUのCBAM規制下で、ブロックチェーン技術、排出削減の垂直スピルオーバー、消費者の低炭素選好を統合した2層サプライチェーンモデルを構築。集中・分散意思決定のStackelbergゲームを比較し、CBAM炭素税、スピルオーバー、消費者選好が排出削減と利益に正の相乗効果をもたらすことを示した。集中意思決定が分散より優れ、炭素税とスピルオーバー率が高いほどその差が拡大する。

English

This paper develops a two-echelon cross-border supply chain model integrating blockchain, vertical spillover of emission reduction, and consumer low-carbon preference under EU CBAM. Using Stackelberg games, it compares centralized vs. decentralized decisions, finding that CBAM carbon tax, spillover, and consumer preference synergistically boost emission reduction and profits, with centralized decision-making outperforming decentralized, especially at higher tax and spillover rates.

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

日本企業にとって、EU向け輸出やグローバルサプライチェーンにおけるCBAM対応は喫緊の課題。本論文のモデルは、ブロックチェーン活用による排出削減の信頼性向上や、サプライヤーとの協調(垂直スピルオーバー)が競争力に与える影響を示唆し、SSBJ開示やScope3対応にも示唆を与える。

In the global GX context

This paper contributes to global GX scholarship by modeling CBAM's impact on cross-border supply chains, integrating blockchain for trust and vertical spillover for collaboration. It offers insights for firms navigating carbon border taxes and for policymakers designing effective carbon pricing mechanisms, complementing ISSB/CSRD disclosure frameworks.

👥 読者別の含意

🔬研究者:Provides a game-theoretic model linking CBAM, blockchain, and supply chain coordination, useful for extending low-carbon supply chain research.

🏢実務担当者:Offers strategic insights on centralized decision-making and technology sharing to enhance emission reduction and profitability under CBAM.

🏛政策担当者:Highlights the synergistic effects of carbon tax and spillover, informing carbon pricing and supply chain policy design.

📄 Abstract(原文)

Against the background of the global "dual carbon" goal and the EU Carbon Border Adjustment Mechanism (CBAM), targeting problems such as missing trust in emission reduction and insufficient technological collaboration in cross-border low-carbon supply chains, this paper incorporates blockchain technology, vertical spillover of emission reduction and consumer low-carbon preference into a unified analytical framework. It constructs a two-echelon cross-border supply chain model consisting of a single supplier and a single manufacturer, builds Stackelberg game models under centralized decision-making and decentralized decision-making respectively, comparatively analyzes the optimal emission reduction levels, pricing strategies and profit distributions under two scenarios with and without vertical spillover, and verifies the conclusions through numerical simulation. The research shows that the EU CBAM carbon tax, vertical spillover of emission reduction and consumer low-carbon preference form a positive synergistic incentive, which significantly lifts the supply chain's emission reduction level and overall profit, and the synergistic effect is more prominent under centralized decision-making. A rising emission reduction cost coefficient will restrain enterprises' investment in emission reduction, and vertical spillover will aggravate this restraining effect. Whether vertical spillover is considered or not, centralized decision-making outperforms decentralized decision-making in both emission reduction efficiency and total supply chain profit; the higher the carbon tax rate and vertical spillover rate, the wider the gap between the two. This paper further puts forward management insights from the aspects of enterprise technology sharing, decision-making mode selection and government policy guidance, so as to provide theoretical reference and decision support for cross-border supply chains to respond to CBAM regulations and realize low-carbon transformation.

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