什么驱动和抑制了棕色洗绿?

What drives and curbs brownwashing?

BUSINESS STRATEGY AND THE ENVIRONMENT · 2022
被引 77
人大 A-ABS 3

中文导读

研究了企业少报环保成就(棕色洗绿)的驱动因素和抑制因素,发现行业领导者为规避同行压力和过度关注而进行棕色洗绿,但健全的环境治理机制能遏制这一现象。

Abstract

Abstract Numerous studies have investigated the factors that drive or curb greenwashing activities, but few have discussed the other side of the coin, brownwashing, the underreporting of environmental achievements, another form of corporate decoupling that is harmful for stakeholders. Using a sample of 5459 firm–year observations over the period 2007–2017, this study tests and finds that industry leaders brownwash their environmental performance to avoid peer pressure and excessive stakeholder attention, and to preserve their firm's leadership. Consequently, legitimate firms tend to converge toward informal industry standards that engender standardized environmental disclosures. Nevertheless, this phenomenon can be curbed by adopting sound environmental governance mechanisms aimed at improving corporate transparency and environmental practices.

企业社会责任环境信息披露公司治理利益相关者