买方定量与定性信息披露对供应商绿色创新的联合效应

The Joint Effect of Buyer Quantitative and Qualitative Information Disclosure on Suppliers' Green Innovation

BUSINESS STRATEGY AND THE ENVIRONMENT · 2026
被引 0
人大 A-ABS 3

中文导读

研究买方定量(营业利润)和定性(年报语调)信息披露如何联合促进供应商绿色创新,并发现供应商内部资源(财务、技术、人力)会增强这一效应。

Abstract

ABSTRACT Firms' strategic decision‐making relies not only on their own information but also on that disclosed by supply chain partners. While research recognizes buyers' importance in green innovation, the impact of their information disclosure remains underdeveloped. Drawing on the extended resource‐based view, this study investigates the joint effect of buyers' quantitative and qualitative information disclosure on suppliers' green innovation, as well as the moderating role of suppliers' internal resources. Using a dyadic dataset of 1002 buyer–supplier pairs from China's manufacturing sector over 2008–2022, we find that the synergy between buyers' quantitative (operating profit) and qualitative (annual report tone) disclosures enhances suppliers' green innovation performance. This effect is further amplified in supplier firms with greater financial, technical, and human resources. Our study highlights the critical role of information disclosure along supply chains in advancing environmental sustainability, offering deeper insights into how downstream disclosure practices promote upstream green innovation.

供应链管理绿色创新信息披露资源基础观制造业