企业漂绿行为因果理论框架构建与未来研究展望  

A Causal Theoretical Framework Construction and Future Research Directions of Corporate Greenwashing

作　　者：解学梅 陈文妍 张惠淼 Xie Xuemei;Chen Wenyan;Zhang Huimiao(School of Economics&Management,Tongji University,Shanghai 200092;School of Management,Shanghai University,Shanghai 200444)

机构地区：[1]同济大学经济与管理学院,上海200092 [2]上海大学管理学院,上海200444

出　　处：《管理评论》2024年第10期9-21,共13页Management Review

基　　金：国家社会科学基金重大项目(20&ZD059)。

摘　　要：“碳达峰、碳中和”重大战略决策的提出促使企业承担起建设“净零碳”国家的重任。然而,在实现“净零碳”过程中涌现的以“漂绿”为代表的企业伪社会责任行为亟须有效治理。由此,如何识别漂绿形态及治理路径成为“双碳”目标下企业进行绿色实践的核心问题。本研究以WOS核心合集数据库275篇漂绿文献为研究数据,系统考察了漂绿行为的前因后果与治理路径。首先,在梳理研究主题演进脉络基础上形成了具有逻辑联系的“原因视角”与“后果视角”;其次,构建了一个“以漂绿前因、漂绿形态、漂绿后果与漂绿治理路径为体系”的因果理论框架;最后,通过总结以往研究局限对因果理论框架进行拓展,形成了基于“理论—情境—特征—方法”四维度TCCM理论框架,提出了未来研究展望及中国情境下开展漂绿研究和漂绿治理的建议。The proposal of the national strategic goal of“carbon peak and carbon neutralization”(hereinafter referred to as“double carbon”)urges enterprises to undertake the important task of building a“net zero carbon”country.However,in the process of realizing“net zero carbon”,the emergence of“corporate hypocrisy”which is represented by“greenwashing”needs to be effectively controlled.Therefore,how to identify greenwashing and its governance has become a core issue of enterprise management under the goal of double carbon.On this basis,this study takes 275 references related to greenwashing from the core database of Web of Science as research samples to systematically investigate the antecedent,behaviors,consequences and governance of greenwashing.Firstly,this study forms a logical connection from the perspective of cause and consequence which is derived from describing the development and evolution of research hotspots.Secondly,this study uses the theory of causality to construct a comprehensive theoretical framework of“Antecedents—Behaviors—Consequences—Solution”upon the thorough review.Finally,through summarizing the limitations of existing studies at home and abroad,the future research directions and suggestions for greenwashing governance in the context of China are proposed in a theoretical framework of TCCM(Theory—Context—Characteristics—Methodology).

关 键 词：漂绿 执行性漂绿 沟通性漂绿 TCCM理论框架 漂绿三角理论 

分 类 号：F272[经济管理—企业管理] X322[经济管理—国民经济]