Abstract
This study investigates the impact of supply chain transparency and reciprocity on supply chain performance, with greenwashing serving as a mediating variable. Drawing on stakeholder theory and signaling theory, the research explores how firms' efforts to disclose information and maintain reciprocal relationships may paradoxically lead to unintended sustainability-related misrepresentations. A survey was conducted among managers from Taiwan’s top 2,500 manufacturing firms, and structural equation modeling (SEM) was employed to examine the hypothesized relationships. The results reveal that both supply chain transparency and reciprocity positively influence supply chain performance. However, greenwashing plays a significant mediating role, suggesting that while transparency and reciprocity can enhance performance, they may also increase the risk of symbolic sustainability practices. The findings contribute to a deeper understanding of the dual-edge effects of transparency in supply chain management and offer managerial insights into balancing visibility with authenticity.
Recommended Citation
Cheng, Jao-Hong; Wu, Jie-Feng; and Wang, Li-Ming, "The Impact of Supply Chain Transparency and Reciprocity on Supply Chain Performance: Greenwashing as a Mediator" (2025). ICEB 2025 Proceedings (Hanoi, Vietnam). 21.
https://aisel.aisnet.org/iceb2025/21