%0 Journal Article
%T 鼎龙公司“漂绿”行为动因及治理研究<br> Research on the Causes and Governance of Dinglong Company’s “Greenwashing” Behavior
%A 乔馨枢
%A 荣世源
%A 张冉
%A 叶蔺蝶
%J Frontiers of International Accounting
%P 27-34
%@ 2169-2580
%D 2023
%I Hans Publishing
%R 10.12677/FIA.2023.121004
%X “漂绿”已进入公众视野，“漂绿行为”不仅损害企业发展，更危害公共利益。近年来，某些重污染企业不履行环境社会责任，将环境问题放在自身利益之外，发布虚假的环境社会责任报告，对企业的环境表现和环境业绩进行粉饰，受到了环保部门的行政处罚。基于上述背景，本文选取因“漂绿”行为被处罚的鼎龙公司为例，依据舞弊三角理论剖析鼎龙公司“漂绿”行为的动因并提出相应的治理建议，促进企业积极履行环境责任，有利于治理企业漂绿行为，有利于推动经济社会健康可持续发展。<br />
“Greenwashing” has begun to enter the public view, “greenwashing’s behavior” not only harms the development of enterprises, but also harms the public interests. In recent years, some heavily polluting enterprises fail to fulfill their environmental social responsibilities, putting environmental problems behind their own interests. The published environmental social responsi-bility reports have false problems, whitewash the environmental performance and performance of enterprises, and are subject to administrative punishment by environmental protection depart-ments. Based on the above background, this paper selects Dinglong Company, which was punished for “greenwashing” behavior as an example, analyzes the causes of Dinglong Company’s “green-washing” behavior according to the fraud triangle theory, and puts forward corresponding govern-ance suggestions, so as to promote enterprises to actively fulfill their environmental responsibili-ties, it is conducive to the governance of enterprises’ greenwashing’s behavior, it is conducive to promoting the healthy and sustainable development of the economy and society.
%K 舞弊三角理论，“漂绿”动因，治理建议<br> Triangle Theory of Fraud
%K The Cause of “Greenwashing”
%K Governance Suggestions
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=62046