Symbolic or Substantive? The Effects of the Digital Transformation Process on Environmental Disclosure DOI Creative Commons
Huanyong Ji,

Shuya Sheng,

Jun Wan

и другие.

Systems, Год журнала: 2024, Номер 12(6), С. 197 - 197

Опубликована: Июнь 6, 2024

This study improves our comprehension of the relationship between digital transformation process and environmental disclosure in emerging economies. Specifically, it delves into effects on both symbolic substantive types through application text mining methods. Additionally, this research examines how these impacts are moderated by political experience senior managers. Drawing a panel dataset 2033 listed Chinese manufacturing firms over period from 2009 to 2020, findings reveal that (1) is negatively associated with (2) managers’ positively moderates disclosure. Several supplementary analyses were also conducted enrich results. The implications work may have substantial value for practitioners, policymakers, researchers operating within industrial sector.

Язык: Английский

ESG disclosures, green innovation, and greenwashing: All for sustainable development? DOI
Yan Ma,

Gen‐Fu Feng,

Zhujia Yin

и другие.

Sustainable Development, Год журнала: 2024, Номер unknown

Опубликована: Сен. 30, 2024

Abstract As stakeholder concerns about corporate sustainability intensify, greenwashing—where companies deceptively report their environmental performance for short‐term economic gain—poses a significant threat to long‐term sustainability, making it crucial explore effective ways curb this practice. Using data from 1,270 Chinese listed 2009 2019, study constructs two‐way fixed effects and moderating models the role of green innovation in curbing greenwashing. Green not only reduces incentives greenwashing, but also makes genuine contribution protection, thus promoting “win‐win” scenario both development. Moreover, positive impact on greenwashing can be significantly amplified by easing financial constraints enhancing firms’ risk‐taking capabilities foster stable environment, as well strengthening governance structure through increased gender diversity background among managers. Heterogeneity tests show that pathway is particularly with heavy pollution higher performance. The research findings help formulate more management strategies incentive mechanisms reduce achieve sustainable

Язык: Английский

Процитировано

14

Does corporate digital transformation restrain ESG decoupling? Evidence from China DOI Creative Commons
Xiangyu Chen, Peng Wan,

Zhefeng Ma

и другие.

Humanities and Social Sciences Communications, Год журнала: 2024, Номер 11(1)

Опубликована: Март 14, 2024

Abstract This paper empirically examines the efficacy of corporate digital transformation on a firm’s environmental, social, and governance (ESG) decoupling. Adopting text analysis method using sample Chinese A-share listed firms from 2010 to 2019, this finds that can significantly alleviate ESG decoupling, relationship persists after robustness tests. Mechanism reveals reduces decoupling by improving information processing ability relieving asymmetry. The between is stronger among companies in eastern China do not follow GRI guidance. economic consequence suggests promotes firms’ high-quality development reducing study helps reveal transformation’s empowering role contributes growing literature transformation.

Язык: Английский

Процитировано

9

How do firms react to capital market liberalization? Evidence from ESG reporting greenwashing DOI
Guangrui Liu,

Qian Hao,

Yong Shi

и другие.

Corporate Social Responsibility and Environmental Management, Год журнала: 2024, Номер 31(5), С. 4329 - 4344

Опубликована: Апрель 9, 2024

Abstract Based on catering theory, this study employs a difference‐in‐differences model to investigate the impact of capital market liberalization environmental, social, and governance (ESG) reporting greenwashing using mainland Hong Kong Connection Programs as quasinatural experiment. Our findings indicate that corporate management increasingly engages in ESG cater foreign investors. This conclusion remains valid after controlling for endogeneity. Mechanistic analysis indicates investor sentiment increases with liberalization. In response, intensifies investors, analysts' focus does not serve supervisory mechanism restraining reports greenwashing. Heterogeneity tests demonstrate within diminishes mandatory disclosure state‐owned firms. However, among firms facing high financing constraints amid Overall, we identify significant effect liberalization, offering novel theoretical framework disclosures.

Язык: Английский

Процитировано

9

Investor attention and corporate greenwashing: evidence from China DOI
Guangchen Li, Tao He, Bo Chen

и другие.

Applied Economics Letters, Год журнала: 2024, Номер unknown, С. 1 - 6

Опубликована: Март 19, 2024

Using Chinese A-share listed companies from 2011–2021, we investigate the influence of investor attention on corporate greenwashing. The results indicate that significantly inhibits Moreover, environmental regulation instruments and managers' risk preferences enhance inhibitory impact greenwashing, which provides new insights into greenwashing governance.

Язык: Английский

Процитировано

8

The impact of institutional investors’ ESG concerns on corporate ESG disclosure: Evidence from site visits DOI

Jun Huang,

Feifei Han, Yun Li

и другие.

Finance research letters, Год журнала: 2025, Номер unknown, С. 106957 - 106957

Опубликована: Фев. 1, 2025

Язык: Английский

Процитировано

1

Digital Transformation as a Driver of Sustainability Performance—A Study from Freight and Logistics Industry DOI Open Access
Ibrahim Mutambik

Sustainability, Год журнала: 2024, Номер 16(10), С. 4310 - 4310

Опубликована: Май 20, 2024

Over the past two decades, environmental sustainability has become a key corporate and organisational issue. Today, firms are increasingly turning to existing emerging digital technologies help ensure that they meet medium long-term needs expectations of customers other stakeholders with respect performance. This raises important question which digitisation factors most significantly impact performance, as well mediating factor innovation balance (the ability firm exploration new innovations exploitation innovations). A comprehensive survey instrument was developed refined through expert feedback pilot study, leading data collection from 374 professionals in Freight Logistics industry Saudi Arabia, all whom held senior positions areas such business development, IT, Environmental, Social, Governance (ESG) departments. then analysed using structural equation modelling (SEM). The results this analysis showed impacting performance were competence, strategy alignment, adaptability, exploration. These findings contribute current literature by expanding our understanding real-world drivers In practical terms, study will managers improve enhancing resource efficiency, streamlining, supply chain management, improving employee engagement training, fostering culture within organisation.

Язык: Английский

Процитировано

7

Social media attention and corporate greenwashing: Evidence from China DOI
J S Ren, Peng Wu, Liya Hou

и другие.

Corporate Social Responsibility and Environmental Management, Год журнала: 2024, Номер unknown

Опубликована: Июнь 4, 2024

Abstract This study examines the effect of social media attention on corporate greenwashing using a sample Chinese A‐share listed firms from 2011 to 2021. We find that increases greenwashing, and is more pronounced for with negative financial performance those violations, supporting pressure hypothesis. Drawing fraud triangle theory, which considers interplay pressure, opportunity, rationalization, we also higher CEO power, greater information asymmetry, as well located in regions gambling culture non‐state‐owned firms. indicates are inclined greenwash when they perceive an opportunity can rationalize this behavior. Furthermore, our heterogeneity analyses demonstrate significant characterized by marketization, operating non‐heavily polluting industries, do not provide assured non‐financial reports. contributes literature role determinants providing important implications firms' sustainable development.

Язык: Английский

Процитировано

6

Digitalization transformation and enterprise green innovation: empirical evidence from Chinese listed companies DOI Creative Commons

Rufeng Zhuo,

Yunhua Zhang, Junwei Zheng

и другие.

Frontiers in Environmental Science, Год журнала: 2024, Номер 12

Опубликована: Март 5, 2024

Green innovation is an essential strategy for businesses to gain a competitive edge and attain long-term sustainable growth. It does, however, often run into money problems. The rapid advancement of digital technology provides organizations with potent tools get external resources through transformation, surmount resource obstacles, promote environmentally-friendly innovation. impact mechanism, necessitates additional elucidation. This article analyzes the data Chinese A-share listed firms from 2012 2022, using dependence theory stakeholder theory. study examines how transformation affects ability innovate in environmentally friendly ways by focusing on acquisition resources. Research has shown that may significantly improve quantity quality green businesses. Moreover, findings intermediate indicate potential enhance capacity improving their environmental, social, governance (ESG) standards. Concurrently, we noticed level openness disclosing environmental information corporations partnerships between government enterprises play positive role influencing effects ways. Based our research, provide fresh perspectives policy suggestions assist business managers governments fostering enterprises.

Язык: Английский

Процитировано

5

CEO turnover and ESG greenwashing: evidence from China DOI

Zhuangzhuang Niu,

Yunfu Zhu, Yuting Wang

и другие.

Applied Economics Letters, Год журнала: 2024, Номер unknown, С. 1 - 5

Опубликована: Май 1, 2024

To extend the literature on drives of greenwashing in environment, social, and governance (ESG), we examine impact CEO turnover ESG greenwashing. Using data 2009–2022 Chinese firms, find that increases Moreover, this effect is stronger for firms whose successors come from outside firm, are under higher performance pressure. Our results suggest after have experienced turnover, new CEOs will tend to engage secure their position.

Язык: Английский

Процитировано

5

How does perception of economic policy uncertainty affect corporate greenwashing? DOI
Shikuan Zhao, Ahmed Imran Hunjra, David Roubaud

и другие.

International Journal of Bank Marketing, Год журнала: 2025, Номер unknown

Опубликована: Фев. 14, 2025

Purpose In the context of macroeconomic fluctuations and uncertainty in policy changes, it is essential to understand how companies adapt their environmental strategies marketing tactics ensure survival growth. This study, therefore, examines impact perceived economic on corporate greenwashing. Design/methodology/approach Based panel data from listed Chinese A-share market between 2013 2022, this paper employs a high-dimensional fixed effects model explore (PEPU) greenwashing behavior. Findings The results show that higher PEPU increases greenwashing, with agency costs investor sentiment mediating relationship. Corporate credit availability managerial short-sightedness positively moderate effect. Heterogeneity analysis reveals non-state-owned enterprises central western regions, particularly those weak regulation high pollution, are most impacted by PEPU. Practical implications provides practical guidance for avoid phenomenon green reshuffle policies encourages take more real effective protection measures. Originality/value These findings highlight importance considering responses when formulating policies. They provide valuable insights emerging economies fostering genuine behavior promoting sustainable development.

Язык: Английский

Процитировано

0