西安交通大学学报（社会科学版）2025，Vol.45Issue(1)：27-38,12.DOI:10.15896/j.xjtuskxb.202501003
高质量ESG信息披露:数智化时代下企业ESG漂洗行为决策与治理
High-Quality ESG Information Disclosure:Corporate ESG-Washing Decision-Making and Governance in the Digital and Intelligent Era
摘要
Abstract
With the growing emphasis on sustainable development in China,the government,the public,and various stakeholders are increasingly urging firms to actively engage in environmental,social,and governance(ESG)activities.There is a rising demand for firms to disclose high-quality ESG information.Currently,corporate ESG information disclosure primarily relies on self-reporting,which raises concerns about how to effectively supervise the quality of this disclosure.This supervision is crucial for promoting high-quality sustainable development.A significant challenge is the absence of unified and systematic evaluation standards for assessing ESG performance.This gap has led to growing concerns about"ESG-washing,"where firms may misrepresent their ESG performance in their disclosures.Additionally,the integration of digital intelligence technologies,particularly artificial intelligence(AI),into economic and social activities presents both new opportunities and challenges for ensuring high-quality ESG information disclosure.Unfortunately,existing research on the decision-making processes related to ESG-washing behavior in the context of digital intelligence is outdated.Therefore,exploring how digital intelligence technology can empower the oversight and governance of ESG-washing behavior has become an important and urgent area for in-depth discussion. In light of the rapid development of digital intelligence technology,this paper systematically reviews the current research status of ESG-washing.It discusses the motivations and decision logic behind corporate ESG-washing behavior from the perspective of stakeholder theory.Moreover,it establishes a framework for decision-making regarding ESG-washing behavior driven by digital intelligence,described as a"pressure-cognition-action"mechanism.Additionally,the paper discusses how digital intelligence technology can empower stakeholder to identify ESG-washing behavior and designs effective supervision and governance mechanisms.The main conclusions are as follows:first,the rapid advancement of digital intelligence technology can create a"gray area"for ESG-washing.Some firms may misuse these technologies to superficially meet conflicting stakeholder demands,leading to misleading information disclosures.In such cases,digital intelligence technology inadvertently becomes an"accomplice"in ESG-washing.Second,digital intelligence technology allows various stakeholders to acquire and analyze ESG information,facilitating more effective supervision and governance of ESG-washing behaviors.Lastly,it is crucial to construct the cross-disciplinary knowledge education system of"Digital Intelligence+ESG"and strengthen the cultivation of professionals with expertise in"Digital Intelligence+ESG".This is vital for ensuring that stakeholders'supervision functions effectively in the digital intelligence era. This paper makes significant contributions in the following two aspects.First,it develops a framework for the"pressure-cognition-action"decision-making mechanism related to corporate ESG-washing behavior within the context of digital intelligence.This framework encourages scholars to pay attention to the dual effects(both positive and negative)of rapidly advancing digital intelligence technology on corporate ESG information disclosure.Second,from the perspective of stakeholder engagement,the paper designs an effective mechanism for the supervision and governance of ESG-washing.This mechanism offers valuable practical insights for enhancing the quality of ESG information disclosure and governance,ultimately supporting sustainable social and economic development. This paper urges more scholars to pay attention to the potential negative impacts of digital intelligence technology on corporate ESG strategy.It also encourages the use of digital intelligence technology to empower ESG regulatory participants,enabling them to exercise oversight and collaborate effectively.In addition,it offers significant insights for developing a more systematic theoretical research framework focused on how digital intelligence empowers corporate ESG strategy and governance.关键词
企业社会责任/ESG漂洗/信息披露/数智化/利益相关者理论/漂洗决策生成机制Key words
corporate social responsibility/ESG(environmental,social and governance)-washing/information disclosure/digital intelligence/stakeholder theory/decision-making mechanism of ESG-washing分类
资源环境引用本文复制引用
尹珏林,赵嘉欣,华欣意,孙晓..高质量ESG信息披露:数智化时代下企业ESG漂洗行为决策与治理[J].西安交通大学学报（社会科学版）,2025,45(1):27-38,12.基金项目
国家自然科学基金面上项目(72372169,72072188) （72372169,72072188）
广东省自然科学基金项目(2024A1515012735) （2024A1515012735）
国家社会科学基金一般项目(24BGL092). （24BGL092）
