Navigating the “performing-organizing” paradox: tensions between supply chain transparency, coordination, and scope 3 GHG emissions performance
研究基于悖论理论，分析企业在管理间接温室气体排放时，供应链透明度和协调如何影响减排绩效，发现长期透明度和绿色供应链实践能相对降低排放，但短期可能增加排放水平。
Purpose Drawing on paradox theory and the category of the “performing-organizing” paradox, the study investigates the tensions firms experience in the context of organizing the processes involved in managing their indirect GHG emissions. Design/methodology/approach The authors develop hypotheses to explain why the paradox elements of supply chain transparency and supply chain coordination affect firms' ability to reduce their indirect supply chains GHG emissions. Using a two-stage method based on data from Refinitiv and CDP for 2002 to 2021, the authors test this study’s hypotheses through panel regression analyses. Findings While greater transparency experience with scope 3 emissions disclosure, GSCM practices and broader supply chain engagement are all associated with higher levels of scope 3 emissions levels, both long-term transparency experience and GSCM practices are also associated with relative reductions in scope 3 emissions over time. Practical implications Given growing pressures on firms to demonstrate both transparency and legitimacy regarding their scope 3 emissions, firms must understand the characteristics of this paradox as this has implications for how emissions performance is perceived and managed. This study's results suggested that firms need to take both a long-term perspective and effectively communicate the differences involved in reporting their emissions performance to avoid unwarranted criticism. Originality/value Filling a gap in sustainable OSCM studies by providing large-scale quantitative insights into the relationships between organizing and performing, the authors demonstrate that the processes involved in firms' efforts of measuring and managing their indirect scope 3 emissions are paradoxically affected by whether performance outcomes are specified as annual absolute levels of scope 3 emissions, or relative changes over time.