Supply Chain Accountability and Governance Openness: The Function of Big Enterprises in Social Accountability – A Single-Case Analysis Centered on Bosideng

Abstract

As the global new development model keeps going to move on, supply-chain responsibility management has turned into a key matter for large-scale enterprises, which aims to carry out social duties. Supply chain cuts down carbon emissions and enhances ESG performance through affecting the visibility and responsibility of participating companies. Based on stakeholder theory and legitimacy theory, this article employs a single-case research approach, choosing Bosideng as the object of analysis to investigate the role model of large-scale enterprises in supply chain responsibility and governance transparency establishment. It is discovered that large-scale enterprises concurrently act as digital facilitators, standard pioneers, and green low-carbon implementers, to act the profound evolution of supply chain transparency. Firstly, within corporate operations, supply-chain responsibility and transparency efforts ought to move from one-way results to systematic structures. Meanwhile, it is necessary to actively utilize synergies via digital instruments, standardization leadership, and strategies for green transformation. Secondly, policy crafting ought to motivate chain-leading enterprises, especially large-scale ones, to take the initiative in promoting the efficient and sustainable ESG development of corporations. This case study provides both theoretical insights and practical guidance for Bosideng to better understand the complex roles of large enterprises in supply chain responsibility.