제조업체에 대한 정부의 환경세 하에서 공급사슬 계약과 공급자 환경혁신 장애요소의 영향
Impact of Supply Chain Contracts on Obstacles of Suppliers’ Environmental Innovation under Emission Taxation on Manufacturers
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초록
제조업체가 배출하는 오염물질을 규제하기 위해 많은 국가에서는 배출세를 채택하고 있다. 배출세 규제하에서 기업들은 오염물질의 배출을 감소시키는 신기술 개발(환경혁신)에 투자하여 배출세를 줄이려고 한다. 공급사슬에서 환경혁신은 제조업체뿐 아니라 원재료나 제조에 활용되는 물질을 공급하는 공급자들 쪽에서도 다수 수행될 수 있다. 공급자의 환경혁신을 활성화하기 위해 제조업체들은 품질기반계약이나 매출공유계약 등을 고려할 수 있다. 하지만, 공급자의 환경혁신은 높은 초기투자비와 혁신 결과의 불확실성 등의 장애 요소들 때문에 제한될 수 있다. 본 연구에서는 공급사슬 계약이 공급자의 환경혁신 투자의 장애 요소들에 미치는 영향을 분석하였다. 연구결과 제조업체가 매출공유계약을 사용하는 경우 품질기반계약에 비하여 상대적으로 공급자의 환경혁신 투자와 제조업체의 이익이 덜 영향을 받을 수 있는 것으로 나타났다.
Abstract
Taxation on pollutants emitted from manufacturers’ production process has been increasingly popular in many governments around the world. Under such an emission tax, manufacturers are motivated to seek emission reduction technology (i.e. environmental innovation) to reduce pollutant emissions from their production processes. Although environmental innovation may be conducted by a manufacturer, in a supply chain, a large portion of such innovation can be conducted by an upstream supplier who provides a key input material to a downstream manufacturer. To stimulate suppliers’ innovation efforts, manufacturers can adopt revenue sharing or quality-dependent contracts with suppliers. Nonetheless, suppliers’ innovation can be discouraged by several obstacles: (i) the innovation project may incur a large fixed cost to initiate or (ii) the outcome of the innovation project is uncertain. In this study, we investigate how obstacles in suppliers’ environmental innovation affect environmental innovation decisions in a supply chain. While these obstacles in innovation in general negatively affect a manufacturers’ profits, we found that the revenue sharing contracts are relatively less sensitive to manufacturers’ profits and suppliers’ environmental innovation compared to the quality-dependent contract.
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