【摘要】 商业信用网络对改善供应链层面低碳披露至关重要。本文基于2010—2020年数据研究发现：供应链金融网络的资源和信息获取优势利于企业应对环境问题，中心位置的企业能通过激励研发和提升声誉改善碳披露；区域治理制度在其中发挥不对称作用；结合管理层特质和供应网络地位，供应链金融网络对高管没有金融背景和供应链集中度高的企业碳披露的促进力度更大。通过揭示供应链金融网络对碳披露的影响机制，为推动供应链金融创新和优化环境治理提供启示。更多还原

【Abstract】 Trade credit networks play a critical role in improving carbon disclosure across the supply chain. Using data from 2010 to 2020,this study finds that the advantages of accessing resources and information provided by the supply chain finance(SCF) network enable firms to address environmental concerns,and the central firms in a supply chain can improve carbon disclosure by encouraging R&D investment and enhancing reputation. The regional governance system has an asymmetric impact in the abovementioned relationship.The positive impact of SCF networks on carbon disclosure is more pronounced in firms with senior executives without a financial background and those operating in highly concentrated supply chains. By uncovering the mechanism through which SCF networks affect carbon disclosure,this paper provides insights for encouraging SCF innovation and optimizing environmental governance.更多还原