数字化转型能抑制企业的“漂绿”行为吗
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引用本文:王建新,曹智铭.数字化转型能抑制企业的“漂绿”行为吗[J].湖南大学学报社会科学版,2024,(2):58-67
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作者单位
王建新,曹智铭 (中国财政科学研究院 研究生院中国 北京 100142) 
中文摘要:企业“漂绿”行为的识别与治理是实现绿色低碳发展、建设现代化中国的重要途径,数字化转型或是治理企业“漂绿”行为的重要契机。基于2011-2021年我国A股上市公司数据,实证检验数字化转型能否抑制企业“漂绿”行为,并分析其影响机制。研究表明,数字化转型能够有效抑制企业“漂绿”行为;进一步分析表明,数字化转型通过提高会计信息质量、提高内部控制质量、缓解融资约束三个方面抑制企业“漂绿”行为;异质性分析发现,在非重污染行业、高市场化的企业中数字化转型对“漂绿”行为的抑制作用更显著。
中文关键词:数字化  企业漂绿  信息披露  ESG
 
Can Digital Transformation Restrain “Greenwashing” Behavior of Enterprises
Abstract:The identification and governance of corporate “greenwashing” behavior is an important way to achieve green and low-carbon development and build a modern China. Digital transformation may be an important opportunity to control the “greenwashing” behavior of enterprises. Based on the data of China’s A-share listed companies from 2011-2021, this paper empirically investigates whether digital transformation can inhibit the “greenwashing” of enterprises, and analyzes its impact mechanism. Research has shown that digital transformation can effectively curb corporate “greenwashing”. further analysis shows that digital transformation suppresses corporate “greenwashing” behavior by improving the quality of accounting information, enhancing internal control quality, and alleviating financing constraints. heterogeneity analysis found that digital transformation has a more significant inhibitory effect on “greenwashing” behavior in non heavily polluting industries and highly market-oriented enterprises.
keywords:digitization  corporate greenwashing  information disclosure  ESG
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