企业社会责任、碳审计效率与供应商合规减排

doi:10.16381/j.cnki.issn1003-207x.2023.1117

摘要/Abstract

摘要：

“双碳”目标约束下，企业需要坚定不移地走绿色低碳高质量发展之路，积极履行碳减排社会责任已成为影响其高质量发展的核心竞争力。当前越来越多的企业宣称要走绿色低碳发展之路，而实际上反其道而行之的“碳漂绿”“碳超标”等现象屡见不鲜。据此，受沃尔玛规制供应商碳减排不合规实践的启发，构建包含供应商与零售商的静态博弈模型，研究零售商如何通过履行碳减排社会责任，并借助碳审计工具来规制其供应商的减排不合规行为。研究发现：（1）零售商履行社会责任能够有效提升碳审计效率，并且随着社会责任水平的提高，碳审计效率会呈现“倍增式”提升。（2）零售商碳减排社会责任的履行并不总是有利于供应商合规减排，当社会责任水平在可行域内超过一定阈值时，履行社会责任反而会抑制供应商碳减排合规水平的提升。（3）采购价格溢价与供应商商誉损失均会“放大”社会责任水平对碳审计效率以及碳减排合规水平的影响；零售价格溢价会让零售商陷入“价格陷阱”进而不利于合规减排，采取“薄利多销”的策略可规避这一风险，以助力供应商碳减排合规水平的提升。

关键词: 低碳供应链, 企业社会责任, 碳审计, 合规管理, 碳减排

Abstract:

Under the constraints of China's dual-carbon goals， firms must unwaveringly pursue green， low-carbon， and high-quality development. Actively fulfilling carbon reduction responsibilities has become a core source of competitive advantage for firms seeking sustainable growth. However， despite the proactive efforts of supply chain core enterprises to encourage upstream suppliers to reduce carbon emissions， noncompliant behaviors such as carbon greenwashing and excessive emissions by suppliers remain widespread.Motivated by the regulatory practices of Walmart in addressing suppliers' non-compliant carbon reduction behaviors， how a manufacturing-oriented retailer—as the core enterprise in a supply chain—can leverage corporate social responsibility practices and carbon auditing as an environmental regulatory tool to manage suppliers' carbon reduction noncompliance is investigated. Whether retailers' CSR engagement always facilitates suppliers' compliance with carbon reduction requirements is examined.To address these questions， a static game model involving a supplier and a retailer is developed to explore how key factors—especially the retailer's CSR level—influence carbon audit efficiency and suppliers' compliance levels. The results show that：（1） Retailers' CSR engagement can effectively enhance carbon audit efficiency， and such efficiency exhibits a multiplier effect as the CSR level increases. （2） Retailers' carbon-reduction-oriented CSR does not necessarily promote suppliers' compliance； when CSR exceeds a certain threshold within the feasible region， excessive CSR may instead hinder suppliers' compliant carbon reduction. （3） purchase price premium and reputation loss of the supplier can amplify the impact of CSR on both carbon audit efficiency and compliance. However， retail price premium may trap retailers in a price dilemma ultimately undermining compliant carbon reduction； adopting a small profit， quick turnover pricing strategy can mitigate this risk and better support suppliers' compliance. Overall， theoretical insights and decision support for retailers aiming to utilize carbon auditing to regulate suppliers' noncompliant carbon reduction behaviors are provided. It also contributes to promoting green， high-quality development of supply chains and advancing the realization of China's dual-carbon goals.

Key words: low-carbon supply chain, corporate social responsibility, carbon audit, compliance management, carbon reduction

中图分类号:

F224

伏红勇,周婷,但斌, 等. 企业社会责任、碳审计效率与供应商合规减排[J]. 中国管理科学, 2026, 34(9): 337-348.

Hongyong Fu,Ting Zhou,Bin Dan, et al. Corporate Social Responsibility, Carbon Audit Efficiency, and Supplier Compliance Emissions Reduction[J]. Chinese Journal of Management Science, 2026, 34(9): 337-348.

图/表 14

图1

表1

模型符号与含义"

符号	含义
$e$	供应商的碳减排合规水平（决策变量）
$a$	零售商的碳审计水平（决策变量）
$E$	零售商的碳审计效率
$γ$	零售商的社会责任水平，且 $γ ≥ 0$
$λ$	消费者对零售商社会责任水平的敏感程度，且 $λ > 0$
$g s$	供应商因碳减排不合规被零售商发现而承担的商誉损失
$g r$	零售商因供应商碳减排不合规被公众发现而承担的商誉损失
$k$	供应商的碳减排合规成本系数
$h$	零售商的碳审计成本系数
$ξ$	零售商的社会责任成本系数
$q$	供应商为零售商代工生产的产品数量
$α$	基本市场容量，且 $α > 0$
$c$	供应商单位产品的代工生产成本
$w$	零售商单位产品的采购价格
$p$	零售商出售供应商代工生产的产品的单位零售价格
$π i$	低碳供应链中节点企业 $i$ 的利润， $i = s, r$

表1

图2

图3

图4

图5

图6

图7

图8

图9

图10

表2

碳审计效率及效果的影响分析"

		$γ$	$w$	$p$	$g s$	$g r$
$E *$		$+$	$+$	$-$	$+$	\
$e *$	$0 < γ ≤ γ ¯$	$+$	$+$	$-$	$+$	$+$
$e *$	$γ > γ ¯$	$-$	$+$	$-$	$+$	$+$

表2

图11

图12

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