社会信任能减少“漂绿”吗?国际证据

IF 13.3 1区 管理学 Q1 BUSINESS
Md Ismail Haidar
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引用次数: 0

摘要

我调查了社会信任对“漂绿”的影响。利用ESG争议得分作为“漂绿”的代表,本研究发现,高信任社会中的企业较少参与“漂绿”活动。对于拥有强大正式制度的国家的公司,这种影响不那么明显,这与社会信任作为国家一级正式制度的替代品的概念是一致的。然而,对于知名度很高的公司,这种影响更为明显。本研究强调了社会信任减少“漂绿”行为的三种潜在机制:提高企业声誉、提高会计透明度和加强利益相关者参与。总的来说,这些发现强调了社会信任在减轻企业“漂绿”和促进可持续商业实践方面的重要作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Does Societal Trust Reduce Greenwashing? International Evidence

I investigate the influence of societal trust on greenwashing. Utilizing the ESG controversies score as a proxy for greenwashing, this research finds that firms in high-trust societies engage in fewer greenwashing activities. The effect is less pronounced for firms in countries with strong formal institutions, consistent with the notion that societal trust works as a substitute for country-level formal institution. However, the effect is more pronounced for highly visible firms. This study highlights three potential mechanisms through which societal trust reduces greenwashing practices: enhanced firm reputation, improved accounting transparency, and stronger stakeholder engagement. Overall, these findings underscore the significant role of societal trust in mitigating corporate greenwashing and fostering sustainable business practices.

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来源期刊
CiteScore
22.50
自引率
19.40%
发文量
336
期刊介绍: Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.
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