重庆理工大学学报2026，Vol.40Issue(2)：82-95,14.DOI:10.3969/j.issn.1674-8425(s).2026.01.008
人工智能与企业"漂绿":基于内部能力与外部监督的视角
Artificial intelligence and corporate greenwashing:An internal capability and external supervision perspective
摘要
Abstract
The widespread phenomenon of corporate"greenwashing"in ESG practices not only distorts policy incentives but also weakens the bargaining power of Chinese firms in the context of green trade barriers and carbon tariff negotiations.With the rapid advancement of artificial intelligence technologies,this trend may offer a new opportunity to curb corporate greenwashing.Taking artificial intelligence as the entry point,from the perspectives of internal corporate capabilities and external supervisions,this study employs a sample of Chinese listed companies from 2009 to 2023 to investigate how AI adoption affects corporate greenwashing behavior and to elucidate its underlying mechanisms.The empirical results show that artificial intelligence significantly restrains greenwashing behavior among firms.Mechanism analysis indicates that AI suppresses greenwashing by enhancing the quality of internal controls,improving firms'financing capacities,and bolstering external supervision.Heterogeneity analysis further shows that the inhibitory effect of AI on greenwashing is more pronounced among smaller firms,firms operating in highly competitive industries,and enterprises located in regions with stricter environmental regulations.These results provide a theoretical basis for sustainable corporate development and offer practical implications for strategic decision-making as enterprises pursue the integration of digitalization and green transformation.关键词
人工智能/企业漂绿/内部控制/融资能力/外部监督Key words
artificial intelligence/corporate greenwashing/internal control/financing capacity/external supervision分类
管理科学引用本文复制引用
甄皓晴,陈迎..人工智能与企业"漂绿":基于内部能力与外部监督的视角[J].重庆理工大学学报,2026,40(2):82-95,14.基金项目
国家社会科学基金项目"数字化赋能企业供应链高质量发展研究"(23BJY072) （23BJY072）
中国社会科学院重大创新项目"健全绿色低碳发展机制研究"(2024YZD015) （2024YZD015）
中国非洲研究院中非合作研究课题"中非合作应对气候变化和推进绿色发展研究"(CAI-J2023-04) （CAI-J2023-04）
