Carbon neutrality drivers and implications for firm performance and supply chain management

Many nations have committed to achieving carbon neutrality combat climate change, but little is known about its drivers at the micro level and implications for firm performance supply chain management. To address knowledge gap, this research conducts case studies of seven early movers in initiative by exploring key drivers, influential stakeholders effects institutional pressures. We find four major drivers: ‘customer enforcement’, ‘sustainable business value’, ‘environmental legitimacy’ ‘competitive pressures’. Customers competitors were most external stakeholders. Shareholders top management with intrinsic environmental values, being internal stakeholders, played pivotal roles a proactive move when there was limited regulatory pressure. The believed long-term economic benefits transitioning neutrality. also identify initiatives Based on findings, we develop decision support framework guide firms towards multi-tier context.