银行与公司的关系和企业ESG绿色洗
1School of management, Guangzhou College of Technology and Business, Foshan, China.
PloS one
|June 17, 2025
概括
银行关系和有银行经验的高管在中国增加了企业的绿色洗. 这是由于对环境,社会和治理 (ESG) 评分膨胀的激励,特别是在非国家企业中.
科学领域:
- 环境,社会和治理 (ESG) 研究
- 企业金融公司财务
- 公司治理 公司治理
背景情况:
- 机构和机构理论提供了框架.
- 绿色洗在新兴市场越来越令人担忧.
- 银行关系对企业环境披露的影响未得到充分研究.
研究的目的:
- 调查银行与公司关系和高管银行背景对绿色洗的影响.
- 检查高管薪酬和金融化的调解作用.
- 确定加剧或减轻中国上市公司绿色洗的因素.
主要方法:
- 对中国A股上市公司的分析.
- 使用制度和机构理论.
- 使用回归分析来测试假设.
主要成果:
- 拥有银行股权或有银行经验的高管的公司表现出更高的绿色洗趋势.
- 与环境,社会和治理 (ESG) 评分相关的高管薪酬推动了这种行为.
- 金融化放大了象征性的ESG披露,而透明度减轻了绿色洗.
- 非国有企业和财务发达程度较低的地区的企业更容易受到影响.
结论:
- 银行与公司的关系和高管银行背景是企业绿色洗的重要预测因素.
- 激励结构和融资在促进象征性的ESG实践方面发挥着至关重要的作用.
- 加强治理和透明度对于促进真正的ESG绩效至关重要.
- 调查结果为新兴市场的政策制定者和利益相关者提供了关键的见解,他们试图制绿色洗.
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