Many nations have committed to achieving carbon neutrality to combat climate change, but little is known about its drivers at the micro level and implications for firm performance and supply chain management. To address the knowledge gap, this research conducts case studies of seven early movers in the initiative by exploring the key drivers, influential stakeholders and effects of institutional pressures. We find four major drivers: ‘customer enforcement’, ‘sustainable business value’, ‘environmental legitimacy’ and ‘competitive pressures’. Customers and competitors were the most influential external stakeholders. Shareholders and top management with intrinsic environmental values, being internal stakeholders, played pivotal roles in a proactive move to carbon neutrality when there was limited regulatory pressure. The early movers believed in the long-term economic benefits of transitioning to carbon neutrality. We also identify the implications of carbon neutrality initiatives for supply chain management. Based on the research findings, we develop a decision support framework to guide firms in transitioning towards carbon neutrality in a multi-tier supply chain context.

中文翻译：

---

碳中和驱动因素及其对公司绩效和供应链管理的影响

许多国家已致力于实现碳中和以应对气候变化，但对其微观层面的驱动因素以及对企业绩效和供应链管理的影响知之甚少。为了解决知识差距，本研究通过探索关键驱动因素、有影响力的利益相关者和制度压力的影响，对倡议中的七个先行者进行了案例研究。我们发现四个主要驱动因素：“客户执行”、“可持续商业价值”、“环境合法性”和“竞争压力”。客户和竞争对手是最有影响力的外部利益相关者。在监管压力有限的情况下，具有内在环境价值的股东和高层管理人员作为内部利益相关者，在积极实现碳中和的过程中发挥了关键作用。先行者相信向碳中和过渡的长期经济利益。我们还确定了碳中和计划对供应链管理的影响。根据研究结果，我们开发了一个决策支持框架，以指导企业在多层供应链环境中向碳中和过渡。