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.
Authors
- Weixuan Cheng
- Cheng Li
- Zhen Zheng
Institutions
- Xiamen University (CN)
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
Funders
- 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