企业 “漂绿”研究的发展脉络、研究述评与未来展望

在“双碳”目标下,企业层面的碳减排对于中国社会绿色低碳转型至关重要。但企业为迎合监管、粉饰经营业绩具有“漂绿”倾向,即以虚假不实的方式对碳排放信息进行“粉饰”。目前相关研究方兴未艾,缺乏系统梳理,尚未形成对企业“漂绿”的完整认知。基于此,本文首先筛选梳理2003至2023年发表的263篇英文文献和142篇中文文献,以可视化方式科学呈现企业“漂绿”的发展脉络和研究主题。其次,系统梳理不同研究视角下企业“漂绿”的概念内涵、表现形式及识别测度技术,剖析其前因后果,凝练其治理对策。再次,对既有的企业“漂绿”研究进行述评,指明其研究前景和研究不足。最后,将企业“漂绿”置于复杂经济社会系统,提出未来研究值得探索突破的六大议题,即构建基于复杂经济社会系统的企业“漂绿”行为多维理论协同整合分析框架；强化对企业“漂绿”概念内涵的认知与解读；深化企业“漂绿”复杂影响因素及其交互作用的研究；拓展企业“漂绿”复杂作用机制和影响效应的研究；基于复杂组态视角拓展现有研究方法；拓展基于中国情境下的企业“漂绿”研究。本研究明确了企业“漂绿”的发展脉络和未来方向,为后续基于中国情境开展有关企业“漂绿”的复杂系统研究提供了思路。

The Research Progress, Literature Review And Prospects on Enterprises Greenwashing

Carbon emission reduction at the enterprise level is crucial for the green and low-carbon transformation of China’s economy and society . However, in order to cater to regulations and whitewash business performance, enterprises have a tendency to greenwash, that is, to greenwash carbon emission information in a false and untrue way. At present, relevant research is in the ascendant, lacks a systematic comb, and has not yet formed a complete understanding of enterprise greenwashing. therefore, this paper firstly screened and sorted out 263 English and 149 Chinese literatures published from 2003 to 2023 to scientifically present the research progress and research topics of enterprise greenwashing in a visual way. Secondly, it systematically combs the concept connotation, expression forms and identification and measurement techniques of enterprise greenwashing"from different research perspectives, analyzes its causes and consequences, and summarizes its management countermeasures. Thirdly, this paper reviews the existing researches on greenwashing of enterprises and points out its research prospects and shortcomings. Finally, the paper puts the enterprise greenwashing in the complex economic and social system, and puts forward six issues worth exploring and breaking through in the future research, namely, construct the multidimensional theory of enterprise greenwashing behavior based on the complex economic and social system; Strengthen the cognition and interpretation of the concept connotation of enterprise greenwashing; Deepen the research on the complex influencing factors and their interaction of enterprise greenwashing; Expand the research on the complex mechanism and effect of enterprise greenwashing; Expand existing research methods based on complex configuration perspective; Expand the research of enterprise greenwashing based on the Chinese context. This study clarifies the development and future direction of enterprise greenwashing, and provides ideas for the subsequent complex system research on enterprise greenwashing"based on the Chinese context.