Purpose

Drawing on paradox theory and the category of the “performing-organizing” paradox, the study investigates the tensions firms experience in the context of organizing the processes involved in managing their indirect GHG emissions.

Design/methodology/approach

The authors develop hypotheses to explain why the paradox elements of supply chain transparency and supply chain coordination affect firms' ability to reduce their indirect supply chains GHG emissions. Using a two-stage method based on data from Refinitiv and CDP for 2002 to 2021, the authors test this study’s hypotheses through panel regression analyses.

Findings

While greater transparency experience with scope 3 emissions disclosure, GSCM practices and broader supply chain engagement are all associated with higher levels of scope 3 emissions levels, both long-term transparency experience and GSCM practices are also associated with relative reductions in scope 3 emissions over time.

Practical implications

Given growing pressures on firms to demonstrate both transparency and legitimacy regarding their scope 3 emissions, firms must understand the characteristics of this paradox as this has implications for how emissions performance is perceived and managed. This study's results suggested that firms need to take both a long-term perspective and effectively communicate the differences involved in reporting their emissions performance to avoid unwarranted criticism.

Originality/value

Filling a gap in sustainable OSCM studies by providing large-scale quantitative insights into the relationships between organizing and performing, the authors demonstrate that the processes involved in firms' efforts of measuring and managing their indirect scope 3 emissions are paradoxically affected by whether performance outcomes are specified as annual absolute levels of scope 3 emissions, or relative changes over time.

中文翻译：

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解决“执行-组织”悖论：供应链透明度、协调和范围 3 温室气体排放绩效之间的紧张关系

目的

该研究利用悖论理论和“执行-组织”悖论的范畴，调查了企业在组织管理其间接温室气体排放的过程中所经历的紧张局势。

设计/方法论/途径

作者提出假设来解释为什么供应链透明度和供应链协调的悖论因素会影响企业减少间接供应链温室气体排放的能力。作者使用基于 Refinitiv 和 CDP 2002 年至 2021 年数据的两阶段方法，通过面板回归分析检验了本研究的假设。

发现

虽然范围 3 排放披露、GSCM 实践和更广泛的供应链参与方面的更大透明度经验都与更高水平的范围 3 排放水平相关，但长期透明度经验和 GSCM 实践也与随着时间的推移范围 3 排放的相对减少相关。

实际影响

鉴于企业面临越来越大的压力，要求其证明其范围 3 排放的透明度和合法性，企业必须了解这一悖论的特征，因为这对如何看待和管理排放绩效产生影响。这项研究的结果表明，企业需要着眼长远，并有效地沟通报告其排放绩效时所涉及的差异，以避免毫无根据的批评。

原创性/价值

作者通过对组织和绩效之间的关系提供大规模的定量见解，填补了可持续 OSCM 研究的空白，证明企业衡量和管理间接范围 3 排放的过程受到绩效结果是否指定为范围 3 排放的年度绝对水平或随时间的相对变化。