【摘要】 绿色创新是微观企业践行可持续发展理念、实现“双碳”目标的关键抓手。选取2012—2022年中国A股上市公司数据，考察了供应链透明度对企业绿色创新的影响及内在机制。研究发现，供应链透明度的提升能够促进企业绿色创新。机制检验结果表明，基于组织合法性理论的分析框架，供应链透明度提升通过适应合法性的外部监督约束以及战略合法性的内在驱动力量共同发挥作用，进而推动了企业绿色创新。异质性分析表明，在现金流水平较低的企业和非高新技术企业中，供应链透明度提升对企业绿色创新的促进作用更为显著。因此，监管部门应进一步完善供应链信息披露体系，提升全链条信息透明度与约束力，依托供应链治理推动企业绿色创新，为实现绿色经济转型与可持续发展提供坚实保障。更多还原

【Abstract】 Green innovation serves as a critical lever for micro-enterprises to implement the concept of sustainable development and advance the “dual carbon” goals. Using the data of Chinese A-share listed companies from 2012 to 2022,this paper examines the influence of supply chain transparency on corporate green innovation and its underlying mechanisms. The results show that the improvement of supply chain transparency can drive corporate green innovation. Mechanism tests indicate that under the analytical framework of organizational legitimacy theory,improved supply chain transparency boosts corporate green innovation through the combined effects of external supervision constraints brought by adaptive legitimacy as well as internal driving forces derived from strategic legitimacy. Heterogeneity analysis reveals that the promoting effect of improved supply chain transparency on corporate green innovation is more pronounced in enterprises with low cash flow levels and non-high-tech enterprises. Accordingly,regulatory authorities should further improve the supply chain information disclosure system,enhance the full-chain information transparency and binding force,promote corporate green innovation through supply chain governance,and provide solid support for green economic transformation and sustainable development.更多还原