企业 “漂绿”研究的发展脉络、研究述评与未来展望
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作者单位:

1.北方民族大学;2.北方民族大学商学院;3.西北农林科技大学

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中图分类号:

F205

基金项目:

国家社会科学基金西部项目“高碳企业‘漂绿’的组态效应及靶向监管研究”(23XGL001)。


The Research Progress, Literature Review and Prospects on Enterprises Greenwashing
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Affiliation:

1.School of Business,North Minzu University;2.Northwest Agriculture and Forestry University

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    摘要:

    在“双碳”目标下,企业层面的碳减排对于中国社会绿色低碳转型至关重要。但企业为迎合监管、粉饰经营业绩具有“漂绿” 倾向,即以虚假不实的方式对碳排放信息进行“粉饰”。目前相关研究方兴未艾,缺乏系统梳理,尚未形成对企业“漂绿” 的完整认知。基于此,本文首先筛选梳理2003—2023年发表的263篇英文文献和142篇中文文献,以可视化方式科学呈现企业“漂绿” 的发展脉络和研究主题。其次,系统梳理不同研究视角下企业“漂绿” 的概念内涵、表现形式及识别测度技术,剖析其前因后果,凝练其治理对策。再次,对既有的企业“漂绿”研究进行述评,指明其研究前景和研究不足。最后,将企业“ 漂绿”置于复杂经济社会系统,提出未来研究值得探索突破的六大议题,即构建基于复杂经济社会系统的企业“漂绿” 行为多维理论协同整合分析框架;强化对企业“漂绿”概念内涵的认知与解读;深化企业“漂绿”复杂影响因素及其交互作用的研究;拓展企业“漂绿”复杂作用机制和影响效应的研究;基于复杂组态视角拓展现有研究方法;拓展基于中国情境下的企业“漂绿” 研究。本文明确了企业“漂绿”的发展脉络和未来方向,为后续基于中国情境开展有关企业“漂绿”的复杂系统研究提供了思路。

    Abstract:

    Under the “dual-carbon” goal, carbon emission reduction at the enterprise level is crucial to the green and low-carbon transformation of Chinese. However, there is a tendency for enterprises to “greenwashing” their carbon emission information in order to meet egulatory requirements and improve their business performance, i. e., disclose information in a false and inaccurate manner . At present, the relevant research in this area is on the rise, but lacking systematic sorting, and has not yet formed a complete understanding of the enterprise “greenwashing”. Thus, 263 articles in English and 142 articles in Chinese published from 2003 to 2023 were firstly screened and sorted out to scientifically visualize the development context and the research themes of corporate “ greenwashing”. Secondly, the conceptual connotation, manifestations and identification and measurement techniques of enterprise “greenwashing ” from different research perspectives are systematically organized, its causes and consequences are analyzed, and its governance countermeasures are condensed. Thirdly, a review of existing research on enterprise “ greenwashing” is provided, identifying its research prospects and shortcomings. Finally, the enterprise “greenwashing” is placed in the complex economic and social system, and six major issues worth exploring and breaking through in the future research are put forward, namely, constructing a multidimensional theoretical synergistic and integrated analytical framework of enterprise “greenwashing” behavior based on the complex economic and social system. trengthening the knowledge and interpretation of the concept of enterprise “greenwashing”, deepening research on the complex influencing factors and their interaction of enterprise “greenwashing”. Expanding research on the complex mechanisms and effects of enterprise “greenwashing”. Extending the existing research methodology based on the complex configuration perspective. Developing research on enterprise “ greenwashing” in the Chinese context. The research clarifies the development context and future direction of corporate “greenwashing”, and provides thoughts for subsequent research on complex systems of enterprise “greenwashing” based on the Chinese context.

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引用本文

付金存,曹觊乐偲,李皓月,赵明炜,郭惠民.企业 “漂绿”研究的发展脉络、研究述评与未来展望[J].技术经济,2024,43(4):100-117.

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  • 收稿日期:2023-12-27
  • 最后修改日期:2024-04-22
  • 录用日期:2024-02-19
  • 在线发布日期: 2024-05-06
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