摘要
环境与经济发展不平衡的问题日益严重,绿色发展成为我国当前的工作重点。从机构投资者这一外部监督机制出发,探讨其对企业“漂绿”行为的治理机制与效果,研究发现:机构投资者实地调研对企业“漂绿”行为有显著的抑制作用;进一步,为探究机构投资者实地调研与企业“漂绿”行为之间的治理机制,引入政治关联这一因素,研究发现:企业政治关联度越高,机构投资者实地调研对企业“漂绿”行为的抑制作用越好,且这种效果在民营企业中表现得更为显著。研究对推动企业“漂绿”治理、促进企业切实履行环保责任具有一定的重要意义。
The imbalance between environmental and economic development is becoming more and more serious,and green development has become the focus of China′s current efforts.The result shows that the field research of institutional investors has a significant inhibiting effect on the“green”behavior of enterprises;further,in order to explore the relationship between institutional investors and the“green”behavior of enterprises,the study finds that the“green”behavior of enterprises has a significant inhibiting effect on the“green”behavior of enterprises.Further,in order to investigate the governance mechanism between field research and corporate“greenwashing”behavior,the factor of political affiliation is introduced,and it is found that the higher the degree of corporate political affiliation,the better the inhibiting effect of institutional investors′field research on corporate“greenwashing”behavior,and this effect is more significant in private enterprises.This paper is important for promoting the management of corporate“greenwashing”and promoting the fulfillment of corporate environmental responsibility.
作者
张海燕
易晓
ZHANG Hai-yan;YI Xiao(School of Business,Hunan Normal University,Changsha Hunan 410081)
出处
《湖南财政经济学院学报》
2024年第1期5-14,共10页
Journal of Hunan University of Finance and Economics
基金
国家社会科学基金项目“国家公园生态系统服务价值评估及生态补偿长效机制研究”(项目编号:20BGL292)。
关键词
企业“漂绿”行为
机构投资者实地调研
政治关联
协同治理
corporate greenwashing
institutional investors′field research
political affiliation
collaborative governance
