绿色洗涤
审查
夸张
公司治理
背景(考古学)
业务
企业社会责任
经济
法律与经济学
公共关系
法学
政治学
精神科
财务
古生物学
生物
心理学
作者
Eun‐Hee Kim,Thomas P. Lyon
出处
期刊:Organization Science
[Institute for Operations Research and the Management Sciences]
日期:2015-06-01
卷期号:26 (3): 705-723
被引量:322
标识
DOI:10.1287/orsc.2014.0949
摘要
Corporate greenwashing has accelerated in recent years, bringing in its wake growing skepticism about corporate green claims. Although a theory of the drivers and deterrents of greenwashing has begun to emerge, it is static in nature and does not incorporate the full range of ways in which firms can misrepresent their environmental performance. Our contribution is threefold. First, we extend the theory of organizational information disclosure to incorporate the possibility of undue modesty about a firm’s environmental, social, and governance practices. Second, we hypothesize about the drivers of exaggeration and undue modesty based on which of a firm’s stakeholders are salient at a given point in time; to do so, we place the firm within a dynamic context that has largely been missing in the prior literature. Third, we test our hypotheses using a data set that allows us to directly compare corporate green claims against actual performance. Results reveal that corporate output growth, deregulation, and low profits under deregulation significantly affect the choice between greenwashing and brownwashing. The effects of growth and profits are mitigated by external scrutiny.
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