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

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.

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Publication Details

Journal
China Journal of Accounting Studies
Published
2026-08-24
DOI
https://doi.org/10.1080/21697213.2026.2722493
Primary Topic
Impact of AI and Big Data on Business and Society
Type
article
Field-Weighted Citation Impact
0.00

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article

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

Weixuan Cheng, Cheng Li, Zhen Zheng
China Journal of Accounting Studies
Impact of AI and Big Data on Business and Society
article

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

Weixuan Cheng, Cheng Li, Zhen Zheng
article en

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.

China Journal of Accounting Studies
Xiamen University (CN)
Ministry of Education of the People's Republic of China, National Office for Philosophy and Social Sciences, National Social Science Fund of China, Humanities and Social Science Fund of Ministry of Education of China, Science Foundation of Ministry of Education of China
Openalex Percentile: Top 6%
Impact of AI and Big Data on Business and Society
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