The Impact of Intelligent Transformation on the Greenwashing Behavior of Manufacturing Enterprises
This paper,based on the data of China's Shanghai-Shenzhen A-share manufacturing listed companies from 2012 to 2022 from 2012 to 2022,explores the impact and mechanism of intelligent transformation on the greenwashing behaviour of enterprises.The study shows that intelligent transformation has an inhibitory effect on corporate greenwash behaviour.The mechanism test found that intelligent transformation mainly inhibits greenwash behaviour by reducing the degree of information asymmetry between enterprises and the outside world and improving the level of green innovation of enterprises.The heterogeneity test finds that the improvement effect of intelligent transformation on corporate greenwash behaviour is more significant in heavily polluted enterprises than in non-heavily polluted enterprises.The findings of this paper provide a theoretical basis for the effective management of corporate greenwash behaviour.