数字化转型如何制绿色洗:来自欺诈风险因素理论的见解
PloS one
|February 2, 2026
概括
数字化转型通过减少动机,机会和曝光来打击企业的绿色洗. 这促进了可持续的发展,而不损害金融业绩,为企业和政策制定者提供了关键的见解.
科学领域:
- 环境科学 环境科学
- 企业管理 企业管理
- 信息系统信息系统信息系统
背景情况:
- 企业的绿色洗对真正的可持续发展构成重大挑战.
- 数字化转型越来越多地融入商业运营.
- 了解数字化转型与企业环境要求之间的相互作用至关重要.
研究的目的:
- 调查数字化转型对企业绿色洗的影响.
- 探索数字化转型如何影响可持续发展.
- 分析这种关系中欺诈风险因素的调解机制.
主要方法:
- 利用了中国上市公司的面板数据 (2009-2022年).
- 采用双向固定效应模型.
- 使用差异差异和仪表变量技术来解决内源性.
主要成果:
- 数字化转型通过减轻动机,减少机会和增加曝光,显著制绿色洗.
- 增长/成熟企业,非近视企业,以及监管低,环保意识高的地区,抑制效应更为明显.
- 观察到双值效应,在数字化转型的中间和高级阶段的影响越来越大.
结论:
- 数字化转型有效地减少了企业的绿色洗.
- 这种减少绿色洗不会对企业的财务或可持续业绩产生负面影响.
- 研究结果为企业和政策制定者提供了可行的策略,以打击洗绿和促进真正的可持续发展.
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