强制性温室气体排放报告计划是否会阻止企业的绿色洗?
Nguyen H Luu1, Chau Le2, Hiep N Luu3
1VNU University of Economics and Business, Vietnam National University, Hanoi, Viet Nam; Lincoln International Business School, University of Lincoln, Lincoln, UK; School of Banking and Finance, National Economics University, Hanoi, Viet Nam.
Journal of environmental management
|December 17, 2024
概括
美国温室气体排放报告计划 (GHGRP) 显著减少了企业的绿色洗. 强制性报告提高了透明度,鼓励企业提高环境绩效,并制欺骗性声明.
科学领域:
- 环境经济学环境经济学
- 企业的社会责任 企业的社会责任
- 监管政策 监管政策
背景情况:
- 企业的绿色洗对环境可持续性努力构成重大挑战.
- 强制性环境披露计划旨在提高企业的问责制和透明度.
研究的目的:
- 调查美国温室气体排放报告计划 (GHGRP) 对企业绿色洗行为的影响.
- 评估监管监督如何影响ESG绩效和披露实践.
主要方法:
- 利用对2731家美国上市公司 (2007-2022) 面板数据集的差异分析.
- 分析了企业级别的ESG绩效,披露指标,财务特征和环境创新指标.
主要成果:
- 采用GHGRP导致了公司绿色洗的显著减少.
- 公司改善了实际的ESG业绩,并减少了GHGRP后膨胀的ESG索赔.
- 更大,更钱的公司和那些具有更高环境创新的公司显示,绿色洗的减少更大.
结论:
- 强制性温室气体排放报告通过促进透明度和问责制,有效地制了绿色洗.
- 像GHGRP这样的监管框架可以激励真正的ESG改进,而不是欺骗性的声明.
- 调查结果为决策者和投资者提供了关于提高企业环境报告完整性的见解.
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