The Influence of Executives'Green Cognition on Corporate Greenwashing Behavior:Analyzing the Moderating Role of Female Executives
The proliferation of"greenwashing"behavior is hindering China's goal of green development.Enterprises,as key market participants,play a key role in environmental protection,particularly through the green cognition of executives,which may have a positive inhibitory effect on corporate greenwashing behavior.Using data from listed companies in the heavy pollution industry from 2012 to 2022,this study empirically examined the influence of executive green cognition on corporate greenwashing behavior.The findings show that executive green cognition significantly inhibits corporate greenwashing behavior,and this conclusion holds after a series of robustness tests.Participation of female executives reinforces the inhibitory effect of executive green cognition on corporate greenwashing behavior.Heterogeneity analysis results show that the inhibitiory effect of executive green cognition on corporate greenwashing is more pronounced in firms with low industry competition and low audit quality.
corporate greenwashingexecutive green cognitionfemale executivesheavy pollution industry
NETL
NSTL
万方数据
