A5001402271- Environmental Sustainability in Business
- Sustainable Supply Chain Management
- Energy, Environment, Economic Growth
- Corporate Social Responsibility Reporting
- Digital Transformation in Industry
- Business and Economic Development
China University of Mining and Technology
2023-2024
Abstract Governing greenwashing in environmental, social, and governance (ESG) disclosure is an important issue, but relevant literature scant. Based on the data Chinese A‐share listed firms from 2012 to 2021, we investigate role of corporate digital transformation (DT) ESG its influencing mechanism. We find that DT significantly inhibits greenwashing. Moreover, mitigates by enhancing green technology innovation (i.e., channel), reducing information asymmetry increasing trade credit resource...
Abstract Digital transformation has become a wave sweeping across the globe, affecting all industries with unprecedented speed and breadth, it is urgent to introduce digital into corporate social responsibility (CSR) field. This study aims investigate impact of on CSR performance its influencing mechanism. The findings are as follows: (1) can improve performance; (2) from dual perspective internal drive external governance, we figure out that improves by improving green management innovation...
Abstract When the environmental performance is below aspiration, will firms make substantive changes? In order to answer this question, based on behavioral theory of firm, paper examines impact negative feedback green innovation (GI) and its influencing mechanism. It found that induces GI, which positively moderated by external regulations (i.e., government regulation public concern) internal incentive executive equity incentive). Media pressure risk preference act as mediators in above...
AbstractHow to promote heavily polluting firms achieve substantive green transformation is an important issue. Using the data from Chinese samples, this paper investigates influence of corporate social responsibility (CSR) performance feedback on decision and merger acquisition (GMA). We find that a negative CSR gap positively related likelihood GMA. From perspective market pressure, mediating roles investor sentiment media coverage are revealed. Furthermore, above promotion effect only...