企业漂绿行为与碳减排责任履行
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F275.5

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广东省教育厅普通高校青年创新人才基金资助项目(2025WQNCX094);广州工商学院科研基金资助项目(KYZD202202,SKKYYB202513)


Corporate Greenwashing Practices and Carbon Emission Reduction Responsibility Fulfillment
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    摘要:

    针对企业普遍存在虚假环境信息披露等“漂绿”行为严重阻碍环境责任有效落实的问题,以2013—2021年为研究区间,选取沪深A股上市公司作为研究样本,通过设置双向固定效应模型进行实证研究。研究发现:企业“漂绿”行为显著加剧了碳排放、对碳减排责任的履行产生了显著负面影响。该结论在经过内生性检验与稳健性检验后依然成立,且该效应通过显著降低信息披露质量的机制路径实现,但企业应用区块链技术则显著缓解了这种不利影响。在异质性分析中,发现“漂绿”行为对碳减排责任履行的负面影响在非制造业企业及资产密集型行业企业中更为显著。

    Abstract:

    In response to the widespread issue of corporate“greenwashing,”such as false environmental information disclosure, which seriously hinders the effective implementation of environmental responsibilities, this paper selects the period from 2013 to 2021 as the research interval and uses Shanghai and Shenzhen A-share listed companies as the research sample. Through the construction of a two-way fixed effects model for empirical research, the study finds that corporate “greenwashing” behavior significantly increases carbon emissions and has a notable negative impact on the fulfillment of carbon reduction responsibilities. This conclusion remains valid after endogeneity and robustness tests, with the effect realized through the mechanism of significantly reducing information disclosure quality. However, the application of blockchain technology by enterprises significantly alleviates and moderates this adverse impact. In the heterogeneity analysis, the study reveals that the negative impact of “greenwashing” behavior on the fulfillment of carbon reduction responsibilities is more pronounced in non-manufacturing enterprises and asset-intensive industries.

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李 蕊,何柳安.企业漂绿行为与碳减排责任履行[J].湖南工业大学学报,2026,40(4):63-71.

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  • 在线发布日期: 2026-02-06
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