Coding table: Role-based framework for SCT

This study addresses the following research question: What strategic roles does supply chain transparency (SCT) fulfil in competitive B2C markets for SMEs?

We assume that SCT fulfils different roles in SMEs than in large enterprises, the latter of which are more directly exposed to regulatory requirements and therefore tend to use SCT primarily for compliance purposes. We hypothesise that SMEs may use SCT for additional strategic purposes beyond compliance, potentially using it as a source of competitive advantage.

The study is based on an empirical, qualitative, single-case study of Christopher Ward. Due to the sensitive nature of the interview data, the case-specific empirical material cannot be shared. Prior to the case study, however, a qualitative content analysis of the academic literature was conducted.

The publicly available dataset contains the literature-based data underlying this content analysis, including the extracted text segments and their assignment to the analytical categories developed.