FinTech Adoption and Corporate Greenwashing: A Technology Affordance Perspective
基于技术可供性视角，研究了金融科技采纳如何通过促进绿色创新和提升管理效率来抑制企业漂绿行为，并发现该效应在重污染行业更强、在高科技行业更弱。
Abstract Affordance theory suggests that technology offers certain opportunities or ‘affordances’ that can be exploited by users. In this context, we are exploring how FinTech adoption provides opportunities to address corporate greenwashing. Drawing on an affordance perspective, we assert that FinTech adoption effectively inhibits corporate greenwashing behaviour, primarily through facilitating green innovation and improving managerial efficiency. We also contend that the impact of FinTech adoption on reducing greenwashing behaviour is not uniform across all industries. It is more pronounced in heavy‐polluting industries, indicating that FinTech has a greater effect in encouraging accurate disclosure of environmental information in environmentally sensitive sectors. Conversely, its impact is weaker in high‐tech industries, which might already have strong environmental commitments. The findings contribute to the literature on sustainability, FinTech and governance.