2024年4月30日发(作者：电脑组装配件清单及价格)

‘Isomorp hic’behavior of corporate greenwashing

Rougbing Huang;Xiaojun Xie;Huifen Zhou

【期刊名称】《中国人口·资源与环境:英文版》

【年(卷),期】2022(20)1

【摘 要】In the implementation of corporate environmental

responsibility,‘greenwashing’is a pseudo-social behavior which is

theopposite of‘genuine green’ the improvement of the

public awareness of environmental protection and the strengthening of

the government environmental supervision,more and more enterprises are

learning the green behavior frequentoccurrence of

greenwashing has become a‘disharmonious’voice in the construction of

ecological utional theory holdsthat institutional factors

make organizations become more similar in structure and performance

due to institutional paper describes an exploratory research on

the law of group behavior in corporate greenwashing,analyzes the

isomorphic mechanism of corporate greenwashing based on the

institutional theory,and carries out an empirical test by using the data of

A-share listed companiesin heavily polluting industries during the period

of 2010− research in this paper shows that corporate

greenwashing behavioris significantly affected by neighboring enterprises

in the same region,and proves the existence of

the‘bandwagon’ results of analysis based on the nature of

property rights show that state-owned enterprises have more significant

regional isomorphic behaviors,indicating that state-owned enterprises are

more inclined to claim legitimacy through the institutional isomorphism of

s of further analysis show that,greenwashing

isomorphism does not significantly improve the operating performance of

enterprises,but the similarity strengthens the ability of these enterprises to

bear risks under an uncertain such,this provides empirical

evidence support for the hypothesis that‘organizational isomorphism is

usually for legitimacy rather than efficiency’in the institutional

research in this paper reveals the land-derived characteristic of

greenwashing behavior,and provides adecisive reference for policy

the control of greenwashing,the central government should

enforce and standardize theenterprise environmental report in terms of

institutional arrangement,unify the form and content of disclosure,and

improve the credibility and comparability of environmental information

local governments need to strengthen the supervision of

enterprises within their jurisdiction,as well as the coordination,cooperation

and information sharing between departments,increase the punishment of

violations,break the legal for enterprises to obtain socialrecognition by

ile,it is necessary for the promotion of‘genuine

green’large companies and state owned enterprises as role models.

【总页数】11页(P29-39)

【作 者】Rougbing Huang;Xiaojun Xie;Huifen Zhou

【作者单位】School of Accounting Gongshang University(Hangzhou)

【正文语种】中 文

【中图分类】F42

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