通过数字化实现绿色化?探索企业数字化转型对 "洗绿 "的影响

IF 12.5 1区 管理学 Q1 BUSINESS Business Strategy and The Environment Pub Date : 2024-06-07 DOI:10.1002/bse.3825
Shanyong Wang, Yancheng Lai, Shuainan Zhang
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引用次数: 0

摘要

"洗绿 "已成为企业应对环境可持续发展的巨大压力和获得环境合法性的重要战略。数字化转型对企业决策和环境管理有着重要影响。基于 2011-2021 年中国 A 股上市企业的面板数据,我们采用固定效应模型实证检验了数字化转型与 "洗绿 "之间的关系。结果表明,企业数字化转型能够显著抑制 "洗绿 "行为。其次,企业数字化转型对绿色清洗的影响在地区、行业和企业层面表现出异质性效应。此外,企业数字化转型还能通过缓解融资约束、提高信息透明度和加强内部控制来抑制 "洗绿 "行为。此外,我们还发现,数字化转型对 "绿色清洗 "的影响存在有效边界。具体来说,当数字化转型水平低于 10.2163 或高于 15.7763 时,数字化转型会对企业的 "洗绿 "行为产生缓解影响。我们的研究结果为管理者和政策制定者了解数字化转型及其对绿色清洗的影响提供了参考。
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Greening by digitization? Exploring the effect of enterprise digital transformation on greenwashing

Greenwashing has become an important strategy for enterprises to cope with the intense pressure on environmental sustainability and to gain environmental legitimacy. Digital transformation has an important impact on enterprise decision-making and environmental management. Based on panel data of Chinese A-share listed enterprises from 2011 to 2021, we empirically examine the relationship between digital transformation and greenwashing using a fixed-effects model. The results show that enterprise digital transformation can significantly inhibit greenwashing behavior. Second, the impact of enterprise digital transformation on greenwashing exhibits heterogeneous effects at the regional, industry, and firm levels. Furthermore, enterprise digital transformation suppresses greenwashing by alleviating financing constraints, improving information transparency, and enhancing internal control. In addition, we also find that there is an effective boundary to the impact of digital transformation on greenwashing. Specifically, digital transformation exerts a mitigating impact on enterprise greenwashing when the digital transformation level is lower than 10.2163 or higher than 15.7763. Our findings provide references for managers and policy makers to understand digital transformation and its impact on greenwashing.

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来源期刊
CiteScore
22.50
自引率
19.40%
发文量
336
期刊介绍: Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.
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