This study contributes to a theoretical and empirical understanding of whether and how administrative environmental innovations (AEIs)—implemented to help track and manage a firm's environmental impacts—are related to environmental disclosure. Drawing on the Belief–Action–Outcome framework, we posit that the motivation of individuals (employees, managers, and the leadership) within the firm to access, use, and act on the environmental information available to them would be enhanced by the firm's implementation of AEIs, resulting in more extensive environmental disclosure by the firm. Additionally, building on the literature on supply chain networks, we posit that the structural position of the firm vis‐à‐vis its supply network—reflecting information flows, network learning, and status—moderates the AEI implementation–environmental disclosure relationship. To test our hypotheses, we build a multi‐industry dataset of 3,106 firm‐year observations based on 67,809 dyadic cost‐of‐goods‐sold‐based relationships obtained from Bloomberg's supply chain relationships database to construct the supply networks of focal firms. We also draw on Bloomberg's environmental, social, and governance (ESG) data for our AEI implementation and environmental disclosure measures. We find significant evidence to support our hypothesis that AEI implementation is positively associated with the extent of environmental disclosure. However, the implementation of both internal and external forms of AEIs has a more pronounced positive relationship with the extent of environmental disclosure, compared to the implementation of either form alone. With regard to supply network structure, we identify three principal variables—accessibility, control, and interconnectedness—that influence network learning and status of the focal firm and find that they moderate the AEI implementation–environmental disclosure relationship. We provide insights for theory and practice based on our findings.

中文翻译：

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行政环境创新，供应网络结构和环境披露

这项研究有助于从理论和经验上了解行政环境创新（AEI）（以及旨在帮助跟踪和管理公司的环境影响的实施）是否与环境披露有关。利用“信念－行动－结果”框架，我们认为，公司内部人员（员工，管理人员和领导者）获取，使用和采取行动以获取可利用的环境信息的动机将得到增强。的AEI，导致该公司进行了更广泛的环境披露。此外，基于关于供应链网络的文献，我们假设公司相对于其供应网络的结构地位-反映信息流，网络学习，和状态-适度AEI实施-环境披露关系。为了检验我们的假设，我们基于从彭博供应链关系数据库中获得的67,809的二元商品销售成本关系建立了一个包含3,106个公司年观察值的多行业数据集，以构建重点公司的供应网络。我们还将借鉴彭博的环境，社会和治理（ESG）数据，用于我们的AEI实施和环境披露措施。我们发现大量证据支持我们的假设，即AEI实施与环境披露的程度呈正相关。但是，与单独执行任何一种形式相比，实施内部和外部形式的AEI与环境披露的程度之间具有更明显的正相关关系。在供应网络结构中，我们确定了三个主要变量（可访问性，控制性和互连性），这些变量会影响重点企业的网络学习和状况，并发现它们可调节AEI实施与环境披露之间的关系。我们根据我们的发现为理论和实践提供见解。