经济学报2026，Vol.13Issue(3)：103-121,19.
加剧还是抑制:宗族文化与企业漂绿行为
Exacerbation or Restraint:Clan Culture and Corporate Greenwashing Behaviour
摘要
Abstract
The academic community has given China's corporate greenwashing practices a great deal of attention since the idea of green development is ingrained in people's minds.Studies that have hitherto been conducted have focused mostly on the impact of formal systems on corporate greening practices,with little regard for the significant contribution that clan culture makes as an informal system.Based on the data of A-share listed companies in Shanghai and Shenzhen from 2012 to 2022,this paper examines the impact of clan culture,a unique external constraint,on corporate greenwashing behavior and its mechanism.The findings demonstrate that corporate greenwashing conduct is strongly suppressed by clan culture,and this association remains true over a range of robustness tests.The mechanism test finds that clan culture affects the level of corporate greenwashing mainly through three paths,including strengthening environmental concern,reducing agency costs,and alleviating financing constraints.Meanwhile,clan culture is more likely to significantly inhibit greenwashing behavior in non-state-owned,job-separated,and capital-intensive firms.Therefore,in order to effectively inhibit corporate greenwashing,the positive role of clan culture should be fully explored in promoting the greening and low-carbon transformation of enterprises,especially non-state-owned and capital-intensive enterprises that face greater financing constraints.At the same time,clan culture can be used as an informal institution that effectively complements the formal regulatory institution to inhibit corporate greenwashing.This study expands the boundaries of research on the impact of informal institutions on corporate environmental behavior and provides a scientific basis for how formal and informal institutions can synergize to promote corporate environmental governance.关键词
宗族文化/漂绿行为/环境关注/代理成本/融资约束引用本文复制引用
范洪敏,孙梦楚..加剧还是抑制:宗族文化与企业漂绿行为[J].经济学报,2026,13(3):103-121,19.基金项目
本研究受国家社会科学基金青年项目(22CRK006)、辽宁省社会科学规划基金重点建设学科项目(L25ZD028)、辽宁省教育厅重点攻关项目(LJ112510140024)、辽宁省社会科学规划基金重点委托项目(L25AWT019)、辽宁省研究生教育教学改革研究项目(LNYJG2024004)、中国博士后第18批特别资助项目(2025T181005)的资助. （22CRK006）
