Relationship analysis between greenwashing and environmental performance

被引：29

作者：

Zhang, Kesen ^{[1
]}

Pan, Zhen ^{[1
]}

Janardhanan, Mukund ^{[2
]}

Patel, Imran ^{[2
]}

机构：

[1] Nanjing Normal Univ, Business Sch, Nanjing 210046, Peoples R China

[2] Univ Leicester, Sch Engn, Leicester LE1 7RH, Leics, England

来源：

ENVIRONMENT DEVELOPMENT AND SUSTAINABILITY | 2023年 / 25卷 / 08期

基金：

中国国家自然科学基金;

关键词：

Greenwashing; Environmental performance; Environmental regulation; Nature of property rights; LEGITIMACY; CHINA; RESPONSIBILITY; DISCLOSURE; SUBSIDIES; IMPACT; FUTURE; FIRMS;

D O I：

10.1007/s10668-022-02381-9

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

This paper fills the gap in the study of the impact of Chinese companies' environmental performance (EP) on greenwashing based on the listed companies in China from 2010 to 2018. The relationship between EP and greenwashing is analyzed based on legitimacy theory and signal theory. From the empirical analysis, it is found that there exists a negative correlation between EP and greenwashing which supports the signal theory. Based on resource-based theory analysis, the impacts of environmental subsidies and political connections on the relationship between environmental performance and greenwashing are also analyzed. EP of enterprises receiving environmental protection subsidy has a greater inhibition effect on greenwashing. The negative effect of EP on greenwashing of state-owned enterprises is bigger than that of non-state-owned enterprises. This study can provide reference for government departments in deepening the reform of government environmental subsidies and environmental governance of state-owned enterprises.

引用

页码：7927 / 7957

页数：31

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