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