大数据赋能的企业会“环保作秀”吗?——基于漂绿行为视角  

Effects of Big Data Technologies on EnterprisesGreenwashing:Based on the Perspective of Greenwashing Behaviors

作　　者：孙建军[1] 祖楠楠 王浩瑞 SUN Jianjun;ZU Nannan;Wang Haorui(International Business School,Hainan University,Haikou 570228,China)

机构地区：[1]海南大学国际商学院,海南海口570228

出　　处：《财经论丛》2024年第10期92-102,共11页Collected Essays on Finance and Economics

基　　金：国家自然科学基金项目(72063005);海南省自然科学基金项目(720RC580);海南省研究生创新科研课题(Qhyb2023-13)。

摘　　要：在“数字+绿色”双转型时代,大数据赋能如何影响企业漂绿行为成为重要的研究议题。本文通过对A股上市企业年报的文本分析,构建企业层面大数据赋能的度量指标,考察大数据赋能对企业漂绿行为的影响及作用机制。实证结果发现,大数据赋能显著抑制企业漂绿行为;机制分析表明,大数据赋能通过提高企业绿色业绩和缓解企业信息不对称抑制企业漂绿行为;异质性分析表明,大数据赋能对企业漂绿行为的抑制效应在国有企业、市场竞争程度较高或北方地区企业中更为显著。研究结论对推动企业应用大数据技术实现漂绿治理的政策设计提供经验证据,也为企业实现数字与绿色双转型提供决策参考。In recent years,the concept of sustainable development,based on environmental,social,and governance(ESG)principles,has gained global consensus.However,corporate greenwashing has gradually emerged.Greenwashing refers to firms intentionally concealing poor environmental performances,presenting favorable environmental information,or using vague language to mask a lack of substantive environmental actions.The hidden and intricate nature of enterprisesgreenwashing heightens its governance challenges.In an era of coordinated digital and green transformation,digital technologies have become an essential tool for governing corporate greenwashing.The existing literature has not clearly examined their real effect on corporate greenwashing.Therefore,investigating the effect of big data technologies on corporate greenwashing and its underlying mechanism becomes crucial.Using A-share enterprises listed on Chinas Shanghai and Shenzhen Stock Exchanges from 2012 to 2022 as the research sample,this paper crawls big data keywords in enterprisesannual reports to construct the indicator measuring the enterprises big data technologies and applies OLS regressions to examine the effect of big data technologies on corporate greenwashing and its mechanism.It is found that big data technologies significantly inhibit corporate greenwashing.Mechanism analysis suggests that big data technologies inhibit corporate greenwashing by improving corporate green performances and reducing information asymmetry.Heterogeneity analysis shows that the above inhibitory effect is more prominent in state-owned enterprises,enterprises in highly competitive markets,or enterprises located in the northern region.Our empirical findings yield the following implications.Firstly,firms should fully leverage big data to enhance their environmental performance.They should also establish robust oversight mechanisms for environmental responsibility that involve both employees and the board of directors as well as implement green accounting practices.Secondly,the governm

关 键 词：大数据 漂绿 绿色业绩 信息不对称 文本分析 

分 类 号：F275[经济管理—企业管理]