How digital transformation enhances supply chain transparency? Based on the perspective of information improvement and resource optimization

The enhancement of supply chain transparency has emerged as a central concern in modern supply chain management. In this context, the adoption of digital technologies is increasingly viewed as a crucial strategy for improving both visibility and accountability throughout supply chains. Drawing on data from the annual reports of A-share listed enterprises between 2012 and 2021, this paper explores the effect of digital transformation on supply chain transparency, and delves into mechanisms underlying this relationship. Results demonstrate that the enterprise digital transformation has significantly enhanced the supply chain transparency, and this conclusion remains valid following a series of robustness tests. In terms of the influence mechanism, digital transformation improves inter-enterprise information transparency and optimizes enterprise resource allocation efficiency, thereby enhancing supply chain transparency, which underscores the importance of information and resource optimization in driving supply chain improvements. Furthermore, the analysis uncovers a negative moderating effect of supply chain concentration on the link between digital transformation and supply chain transparency. Finally, the heterogeneity analysis highlights that the influence of digital transformation on transparency is more pronounced in high-tech industries, economically developed area, and weak supply chain resistance. This paper enhances the understanding of the role that digital transformation in improving the supply chain systems and offers important implications for management practices aimed at advancing supply chain transparency.