湖南大学学报（社会科学版）2024，Vol.38Issue(2)：58-67,10.DOI:10.16339/j.cnki.hdxbskb.2024.02.008
数字化转型能抑制企业的"漂绿"行为吗
Can Digital Transformation Restrain"Greenwashing"Behavior of Enterprises
王建新 1曹智铭1
作者信息
- 1. 中国财政科学研究院 研究生院,中国 北京 100142
- 折叠
摘要
Abstract
The identification and governance of corporate"greenwashing"behavior is an important way to achieve green and low-carbon development and build a modern China.Digital transformation may be an important opportunity to control the"greenwashing"behavior of enterprises.Based on the data of China's A-share listed companies from 2011-2021,this paper empirically investigates whether digital transfor-mation can inhibit the"greenwashing"of enterprises,and analyzes its impact mechanism.Research has shown that digital transformation can effectively curb corporate"greenwashing".further analysis shows that digital transformation suppresses corporate"greenwashing"behavior by improving the quality of ac-counting information,enhancing internal control quality,and alleviating financing constraints.heterogene-ity analysis found that digital transformation has a more significant inhibitory effect on"greenwashing"be-havior in non heavily polluting industries and highly market-oriented enterprises.关键词
数字化/企业漂绿/信息披露/ESGKey words
digitization/corporate greenwashing/information disclosure/ESG分类
管理科学引用本文复制引用
王建新,曹智铭..数字化转型能抑制企业的"漂绿"行为吗[J].湖南大学学报（社会科学版）,2024,38(2):58-67,10.
