Carbon transparency, once a niche practice, is increasingly becoming institutionalized. Firms are now required to report not only their operations' carbon emissions but also their suppliers'. This research explores the institutional pressures emanating from buyers and industry peers driving supplier firms to disclose high‐quality carbon emission publicly—our concept of carbon transparency. Many firms are increasingly adopting incentives to engage their employees in corporate climate change programs. Thus, we study the impact of three institutional pressures—coercive, mimetic, and normative—and examine when these pressures are more (or less) effective for driving supplier carbon transparency depending on the presence of climate change incentives. We used Carbon Disclosure Project's supply chain program (CDP‐SCP) as our research context. To gain deeper insight into the CDP‐SCP as well as the drivers and challenges of suppliers' carbon transparency, we conducted interviews with three CDP officials, three CDP‐SCP members (i.e., buyers), and six CDP‐SCP participants (i.e., suppliers). To test our hypotheses, we used a unique dataset from CDP‐SCP and complemented it with four other archival datasets for a sample of 835 suppliers operating in 41 countries during the 2013–2015 period. The results show that suppliers without climate change incentives are more vulnerable to coercive and mimetic pressures, whereas suppliers with climate change incentives are more receptive to normative pressure in terms of how much carbon transparency they exhibit. Thus, our study proposes an extensive concept of supplier carbon transparency, provides a comprehensive analysis of its external/internal drivers, and reveals when institutional pressures are more/less effective in eliciting supplier carbon transparency. This research also provides strategies for how buyers, suppliers, and CDP can foster more carbon transparency in supply chains.

中文翻译：

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机构压力和管理激励措施如何引发全球供应链中的碳透明度

碳透明度曾经是一种利基做法，但现在正日益制度化。现在，企业不仅必须报告其运营的碳排放量，而且还必须报告其供应商的碳排放量。这项研究探讨了买家和行业同行带来的制度压力，这些压力促使供应商公司公开披露高质量的碳排放量，即我们的碳透明性概念。许多公司越来越多地采用激励措施，以使其员工参与公司气候变化计划。因此，我们研究了三种制度压力（强制性，模仿性和规范性）的影响—并根据气候变化激励措施，检查这些压力何时（或多或少）对提高供应商的碳透明度有效。我们使用了碳披露项目的供应链计划（CDP-SCP）作为我们的研究背景。为了更深入地了解CDP-SCP以及供应商碳透明度的驱动因素和挑战，我们采访了三位CDP官员，三位CDP-SCP成员（即买方）和六位CDP-SCP参与者（即供应商）。为了检验我们的假设，我们使用了来自CDP-SCP的唯一数据集，并将其与其他四个存档数据集进行了补充，以供2013-2015年期间在41个国家/地区运营的835家供应商使用。结果表明，没有气候变化激励措施更容易受到胁迫和模拟压力，而具有气候变化激励措施的供应商则更愿意接受规范压力，因为它们表现出多少碳透明性。因此，我们的研究提出了供应商碳透明性的广泛概念，对其外部/内部驱动因素进行了全面分析，并揭示了何时机构压力在引起供应商碳透明性方面更大/或更不有效。这项研究还为买方，供应商和CDP如何在供应链中提高碳透明度提供了策略。