不同媒体环境下数字化转型对企业漂绿的影响  

Impact of Digital Transformation on Corporate Greenwashing in Different Media Environment

作　　者：戎丹 王雷[1] 刘璐 RONG Dan;WANG Lei;LIU Lu(Glorious Sun School of Business&Management,Donghua University,Shanghai 200051,China)

机构地区：[1]东华大学旭日工商管理学院,上海200051

出　　处：《研究与发展管理》2025年第2期111-121,133,共12页R&D Management

基　　金：国家自然科学基金项目“数字技术赋能外向型制造企业跨国供应链韧性提升模式研究”(72374041);教育部人文社会科学研究项目“东道国负面舆论偏向对跨国公司组织声誉的影响及修复机制研究”(22YJAGJW006);上海软科学项目“数字技术赋能在沪高端制造业跨国供应链韧性提升机制研究”(24692110400)。

摘　　要：识别和抑制漂绿是构建绿色市场、实现可持续发展的关键环节。在数字化和绿色化协同发展的背景下,数字技术的不断迭代和深化为企业绿色发展提供重要助力,然而,数字化转型对企业漂绿的影响机理尚不清晰。基于动态能力理论和数字化文献,利用2015—2022年中国A股上市公司数据,考察了数字化转型对企业漂绿的影响,并将媒体环境的两个维度——媒体关注度和媒体情绪纳入研究框架。结果表明,数字化转型显著抑制企业漂绿,媒体关注度强化数字化转型对企业漂绿的抑制作用,积极媒体情绪弱化数字化转型对企业漂绿的抑制作用且弱化媒体关注度的调节作用。进一步分析发现,不同类型媒体的作用效果存在差异,政策导向型媒体只有媒体关注度发挥调节作用,市场导向型媒体的调节作用未发生显著改变。研究结论从新技术视角丰富了企业漂绿的前置影响因素研究,提供了企业漂绿治理的相关经验证据和决策参考,为规范企业行为、构建绿色市场提供了理论指导和政策建议。The identification and mitigation of corporate greenwashing are crucial elements in building a green market and achieving sustainable development.In the context of synergistic development of digitization and greening,the continuous iteration and deepening of digital technology provide important assistance for the corporate green development.However,the influence mechanism of digital transformation on corporate greenwashing is still unclear.Based on the dynamic capability theory and digitalization literature,it examined the impact of digital transformation on corporate greenwashing using data of Chinese A-share listed companies from 2015 to 2022.The two dimensions of media environment,media attention and media sentiment,were also included in the research framework.The results indicate that digital transformation significantly inhibits corporate greenwashing.Media attention strengthens the inhibitory effect of digital transformation on corporate greenwashing,while positive media sentiment weakens both this inhibitory effect and the moderating effect of media attention.Further analysis reveals that there are differences in the effectiveness of different types of media.Policy-oriented media only exhibits a moderating effect through media attention,while market-oriented media has no significant change in its moderating effect.It enriches the research on antecedent factors of corporate greenwashing from the perspective of new technologies,offers relevant empirical evidence and decision-making references for corporate greenwashing governance,and provides theoretical guidance and policy recommendations for regulating corporate behavior and building green markets.

关 键 词：数字化转型 企业漂绿 媒体关注度 媒体情绪 

分 类 号：F270[经济管理—企业管理]