基于舞弊三角理论的企业漂绿行为分析及治理──以可口可乐公司为例  

Analysis and Government on Corporation Green Wash Behavior based on the Fraud Triangle Theory——A Case Study of Coco Cola Company

作　　者：李克[1] 王清刚[1] 

机构地区：[1]中南财经政法大学

出　　处：《财会通讯（上）》2016年第7期9-12,4,共4页Communication of Finance and Accounting

基　　金：国家社会科学基金资助项目"基于风险智能管理的企业社会责任价值创造研究"(项目编号:13BGL056)阶段性研究成果

摘　　要：本文探讨了企业漂绿行为的内涵和表现形式,基于舞弊三角理论从压力、机会和借口三个维度剖析了企业漂绿行为。通过对可口可乐公司的案例分析,指出企业漂绿行为产生的原因及可能的危害;并从内部治理和外部治理角度分别提出了对企业漂绿行为的压力治理、机会治理和借口治理等针对性策略,以促进企业真正实现绿色营销,走可持续发展之路。This paper studies the connotation and forms of corporation green wash from three aspects including pressure,opportunity and excuse based on the fraud triangle theory. According to the case analysis of Coco-cola Company, the paper finds that the reasons of corporation green wash are economic pressure, valid government, social pressure, study effect, and the possible endangerment. For going on the sustainable development and truly green behavior, this paper proposes some governing measures including pressure supervising, opportunity supervising and excuse supervising.

关 键 词：舞弊三角理论 漂绿行为 可口可乐公司 

分 类 号：F416.82[经济管理—产业经济] F406.7F274