Work

The spillover effect of intelligent supply chain construction on green governance performance: based on the perspective of supply chain relationship

Year: 2026

Type: article

Abstract: We examine whether and how the Pilot Programme of Supply Chain Innovation and Application affects green governance of pilot firms’ suppliers. We find that intelligent supply chain construction generates positive green spillovers, improving suppliers‘ green governance performance. The mechanisms operate through pressure, learning, and synergy effects along the supply chain. The effect is heterogeneous across supplier characteristics, industry, location, regional conditions, and supply chain structure. We also find that intelligent supply chain construction enhances suppliers’ future performance. This study provides a theoretical foundation and policy implications for strengthening intelligent supply chain systems and promoting the industry’s transformation towards high-end and green development.

Source: China Journal of Accounting Studies

DOI: 10.1080/21697213.2026.2722493

Authors: Cheng Li, Weixuan Cheng, Zhen Zheng

Institution: Xiamen University

Language: English

Topic: Sustainable Supply Chain Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Industry, innovation and infrastructure, Responsible consumption and production

Open Access status: gold

Estimated APC paid: $1,459