企业社会责任漂绿研究述评与展望

A Literature Review of CSR Greenwashing

企业社会责任漂绿是指企业"夸大善行、掩饰恶行"的行为,会对企业利益相关者带来强烈的信息误导,影响其决策结果与效率。本文围绕企业发生社会责任漂绿的原因、漂绿导致的经济后果、漂绿的识别与治理等问题,梳理了相关研究成果,并从漂绿研究的方法、信息来源以及利益相关者维度、漂绿企业特点及影响因素、漂绿识别与治理、漂绿的市场反应及长期影响等角度对未来研究提出了展望,以期为企业社会责任漂绿的理论与实证研究提供一些思路。

CSR Greenwashing means that a firm overstates its good deeds and understates its bad deeds,which may cause severe information misguiding,thus affect the decision results and efficiency of the firm’s stakeholders. Focusing on the reason,the consequence,the identification and governance of CSR greenwashing,we review the relevant researches,and discuss the future researches on CSR greenwashing with the research methods,information sources,stakeholder dimension,firm characteristics,influencing factors,identification and governance of CSR greenwashing,the market reaction of CSR greenwashing and the long term influence,which we hope to provide some clues for future theoretical and empirical researches on CSR greenwashing.