Can Digital Transformation Restrain"Greenwashing"Behavior of Enterprises
The identification and governance of corporate"greenwashing"behavior is an important way to achieve green and low-carbon development and build a modern China.Digital transformation may be an important opportunity to control the"greenwashing"behavior of enterprises.Based on the data of China's A-share listed companies from 2011-2021,this paper empirically investigates whether digital transfor-mation can inhibit the"greenwashing"of enterprises,and analyzes its impact mechanism.Research has shown that digital transformation can effectively curb corporate"greenwashing".further analysis shows that digital transformation suppresses corporate"greenwashing"behavior by improving the quality of ac-counting information,enhancing internal control quality,and alleviating financing constraints.heterogene-ity analysis found that digital transformation has a more significant inhibitory effect on"greenwashing"be-havior in non heavily polluting industries and highly market-oriented enterprises.
国家科技期刊平台
NSTL
万方数据
