环境信息披露行为在中国的同行效应:基于"真正的绿色"和"假绿色"的经验测试
1School of Economics and Management, Shanghai Maritime University, China.
Heliyon
|December 17, 2024
概括
企业的环境信息披露在数量和质量上都表现出同行效应,影响绿色创新. "真正的绿色"和"假绿色"行为源于不同的机制,对可持续性有影响.
科学领域:
- 环境经济学环境经济学
- 企业社会责任 企业社会责任
- 信息披露 信息披露
背景情况:
- 社会对企业环境信息披露质量的担忧很高.
- 了解同行效应以及真正和欺骗性环境实践之间的区别至关重要.
研究的目的:
- 调查企业环境信息披露量和质量的区域对等影响.
- 区分"真正的绿色"与"假绿色"行为的机制和经济后果.
- 分析这些对等效应对绿色创新能力的影响.
主要方法:
- 在重污染行业 (2015-2022) 中中国上市A股公司的实证分析.
- 识别社会学习和竞争模仿作为潜在的机制.
- 检查研究注意力和环境法规的调节作用.
主要成果:
- 环境信息披露在数量和质量上都显示出显著的同行影响.
- "真正的绿色"行为与竞争模仿有关,而"假绿色"行为与社会学习有关.
- 披露质量的整体同行效应减少了绿色创新,但"真正的绿色"行为显示出了积极的U形影响.
结论:
- 环境信息披露中的同行效应是显而易见的,由真实和欺骗性做法的独特机制驱动.
- 环境信息披露的质量受到同行影响的影响,影响绿色创新.
- 研究关注和环境监管可以缓解这些对等效应.
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