高管绿色认知对企业漂绿行为的影响——兼论女性高管的调节作用  

The Influence of Executives'Green Cognition on Corporate Greenwashing Behavior:Analyzing the Moderating Role of Female Executives

作　　者：范定祥[1] 余燕婷 FAN Dingxiang;YU Yanting

机构地区：[1]湖南工业大学经济与管理学院

出　　处：《当代经济》2025年第1期58-67,共10页Contemporary Economics

基　　金：湖南省社会科学成果评审委员会课题,高质量发展视角下湖南生物医药产业的创新研究,编号:XSP2023JJC022。

摘　　要：“漂绿”行为的扩散正在阻碍我国实现绿色发展的目标,而企业作为市场的重要参与者,在环境保护中产生关键作用,尤其是高管绿色认知可能对企业的漂绿行为产生积极的抑制作用。以重污染行业上市公司2012—2022年的数据为研究样本,实证检验了高管绿色认知对企业漂绿行为的影响。研究结果表明,高管绿色认知能够显著抑制企业漂绿行为,该结论经过一系列稳健性检验后依然成立;女性高管的参与在高管绿色认知对企业漂绿行为的抑制中发挥了强化作用;异质性分析结果表明,在低行业竞争度和低审计质量的企业中,高管绿色认知对企业漂绿的抑制作用更加明显。The proliferation of“greenwashing”behavior is hindering China's goal of green development.Enterprises,as key market participants,play a key role in environmental protection,particularly through the green cognition of executives,which may have a positive inhibitory effect on corporate greenwashing behavior.Using data from listed companies in the heavy pollution industry from 2012 to 2022,this study empirically examined the influence of executive green cognition on corporate greenwashing behavior.The findings show that executive green cognition significantly inhibits corporate greenwashing behavior,and this conclusion holds after a series of robustness tests.Participation of female executives reinforces the inhibitory effect of executive green cognition on corporate greenwashing behavior.Heterogeneity analysis results show that the inhibitiory effect of executive green cognition on corporate greenwashing is more pronounced in firms with low industry competition and low audit quality.

关 键 词：企业漂绿 高管绿色认知 女性高管 重污染行业 

分 类 号：F272[经济管理—企业管理]