管理者绿色认知对企业“漂绿”程度的影响——基于媒体关注和环境规制的调节作用
The Impact of Managers’ Green Cognition on the Degree of Corporate Greenwashing—Based on the Moderating Effect of Media Attention and Environmental Regulation

近年来，企业“漂绿”现象屡见不鲜，且呈现扩大化的趋势，这与国家的“双碳”战略规划背道而驰。本文利用2013~2022年中国上市企业数据，实证分析了管理者绿色认知对“漂绿”程度的影响，并基于制度理论，检验了媒体关注和环境规制的调节作用。研究发现，管理者绿色认知对“漂绿”程度有显著的抑制作用，而媒体关注和环境规制能够强化管理者绿色认知对于企业“漂绿”程度的抑制作用。本文弥补了对企业“漂绿”程度前因的不足，为抑制企业“漂绿”程度提供了新的视角和理论支持，并为中国企业有效实施绿色行为提供了针对性的建议。
In recent years, the phenomenon of “greenwashing” is common in enterprises, and it shows a trend of expansion, which runs counter to the national “double carbon” strategic planning. Using the data of China’s listed enterprises from 2013 to 2022, this paper empirically analyzes the impact of managers’ green cognition on the degree of greenwashing, and based on institutional theory, tests the moderating effect of media attention and environmental regulation. The study finds that managers’ green cognition has a significant inhibitory effect on the degree of greenwashing, and media attention and environmental regulation can strengthen the inhibitory effect of managers’ green cognition on the degree of greenwashing. This paper makes up for the lack of understanding of the causes of corporate greenwashing, provides a new perspective and theoretical support for restraining the degree of corporate greenwashing, and provides targeted suggestions for Chinese enterprises to effectively implement green behaviors.