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企业漂绿的研究综述
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Abstract:
随着社会各界对可持续发展的关注，企业的环境表现及造假行为再次掀起热潮，漂绿行为的研究呈现爆发式增长。国内文献多以实证的方式探索漂绿的影响因素，综述类的文章数量逐渐增加，观点从单一的动因、治理逐步扩展，形成“概念–动因–后果–治理”的主流框架。本文按照漂绿行为的发展脉络梳理了其定义及衡量方法，运用舞弊三角理论归纳企业漂绿的动因，总结行为后果并提出相应的治理建议，以期为该领域的后续研究提供有益参考。
With the concern for sustainable development, the environmental performance and counterfeiting behaviors of enterprises have once again set off a fervor, and the research on greenwashing has shown explosive growth. Most of the domestic literature explores the influencing factors in an empirical way, and the number of review articles is gradually increasing, and the viewpoints are gradually expanding from a single motive and governance, forming the mainstream framework of “concept-motivation-consequence-governance”. In this paper, the definition and measurement methods of greenwashing are sorted out according to the development of greenwashing behavior, the motivation of greenwashing is derived from the triangular theory of fraud, the consequences of the behavior are summarized, and the corresponding governance recommendations are put forward, with a view to providing useful references for the subsequent research in this field.
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