公司治理
性别多样性
业务
中国
会计
过度自信效应
新兴市场
经验证据
绿色洗涤
劳动力
样品(材料)
多样性(政治)
情感(语言学)
代表(政治)
利益相关者
企业社会责任
实证研究
工作(物理)
高管薪酬
利益相关者理论
内容分析
大样本
佣金
股东
媒体报道
营销
经济
人口经济学
高阶理论
标识
DOI:10.1080/15140326.2026.2619324
摘要
This study investigates how female directors and media attention affect corporate greenwashing, using a sample of Chinese A-share listed firms from 2013 to 2023. The empirical results demonstrate that female directors’ ethical awareness and media oversight work together to effectively constrain corporate misconduct, and this combined effect becomes significantly stronger when female board representation exceeds 30% and media attention reaches the industry average. Further analysis suggests that female directors curb greenwashing by alleviating corporate financial constraints, mitigating CEO overconfidence bias, and enhancing executive environmental cognition. Heterogeneity analysis reveals that the greenwashing-mitigating effect becomes more pronounced under four specific conditions, including state-owned enterprises, firms with larger workforce sizes, industries characterized by intense market competition, and regions maintaining stringent environmental regulations. These findings contribute to gender diversity literature by elucidating the environmental governance premium of female leadership, while providing empirical evidence for optimizing ESG disclosure regulatory frameworks in emerging markets.
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