"ESG信息披露漂绿"的三角生成机理及阻断路径研究OACHSSCD

This study draws on theories of institutional economics,information economics,and behavioral economics to construct the"Pressure-Opportunity-Excuse"greenwashing triangle theory.It explains how external and internal pressures,opportunity inducement,and justification rationalization influence ESG information disclosure greenwashing and proposes pathways for mitigation.First,the impact of the ESG information disclosure greenwashing triangle should be decoded to alleviate governance bottlenecks in greenwashing control.Second,the transmission of the ESG information disclosure greenwashing triangle should be blocked to break its spatiotemporal linkage.Third,the diffusion of the ESG information disclosure greenwashing triangle should be contained to cut off its proliferation pathways.Finally,relevant policy recommendations are provided in terms of alleviating internal and external pressures on enterprises,reducing opportunities for greenwashing,and eliminating rationalized excuses.The study directly addresses the long-existing issues of"superficiality"and"hollowness"in corporate environmental commitments,offering references for dismantling the multi-layered nesting of greenwashing and avoiding the misallocation of governance resources.