渭南师范学院学报2026，Vol.41Issue(2)：52-60,9.
"ESG信息披露漂绿"的三角生成机理及阻断路径研究
On the Triangulation Generation Mechanism and Blocking Pathway of"ESG Information Disclosure Greenwashing"
摘要
Abstract
This study draws on theories of institutional economics,information economics,and behavioral economics to construct the"Pressure-Opportunity-Excuse"greenwashing triangle theory.It explains how external and internal pressures,opportunity inducement,and justification rationalization influence ESG information disclosure greenwashing and proposes pathways for mitigation.First,the impact of the ESG information disclosure greenwashing triangle should be decoded to alleviate governance bottlenecks in greenwashing control.Second,the transmission of the ESG information disclosure greenwashing triangle should be blocked to break its spatiotemporal linkage.Third,the diffusion of the ESG information disclosure greenwashing triangle should be contained to cut off its proliferation pathways.Finally,relevant policy recommendations are provided in terms of alleviating internal and external pressures on enterprises,reducing opportunities for greenwashing,and eliminating rationalized excuses.The study directly addresses the long-existing issues of"superficiality"and"hollowness"in corporate environmental commitments,offering references for dismantling the multi-layered nesting of greenwashing and avoiding the misallocation of governance resources.关键词
ESG信息披露漂绿/漂绿三角形/合理化掩饰/阻断路径Key words
ESG disclosure greenwashing/green washing triangle/reversal effect/blocking pathway分类
管理科学引用本文复制引用
郭震,韩佩窈,王秋婉,邱唯锦.."ESG信息披露漂绿"的三角生成机理及阻断路径研究[J].渭南师范学院学报,2026,41(2):52-60,9.基金项目
河南省哲学社会科学规划专项项目:数实产业技术融合赋能企业专业化路径对策研究(2024ZZX002) （2024ZZX002）
河南省专创融合特色项目:数字创业(PX-28241108) （PX-28241108）
河南财经政法大学校级课题:消解"商业漂绿"的ESG信息披露体系构建及协同治理路径研究(23HNCDXJ34) （23HNCDXJ34）
