区块链技术、声誉效应与企业"漂绿"行为治理OACHSSCD
Blockchain Technology,Reputation Effects,and the Governance of Corporate Greenwashing
在"双碳"战略背景下,环境、社会和治理(ESG)理念日益受到关注.然而,ESG 信息披露制度中存在的信息不对称、数据易篡改等问题导致"漂绿"行为滋生,阻碍了 ESG 制度的有效实施.针对这一问题,基于复杂网络演化博弈模型构建了区块链技术下的"漂绿"行为均衡分析框架以分析企业"漂绿"行为的区块链治理问题,并与传统披露模式下进行了对比研究.仿真模拟结果表明,区块链技术能够有效抑制"漂绿"行为:通过多主体信息共享与动态声誉评分把传统的制度软约束转化为数字技术赋能的刚性约束.区块链治理使"漂绿"企业占比明显减小,在一定环境偏好、外部监管强度和声誉效应的背景下区块链治理对"漂绿"行为的抑制效果更显著.研究为企业"漂绿"行为治理提供了创新性的区块链技术研究视角,并为 ESG 信息披露中"漂绿"问题的有效治理提出了对策建议.
Under the background of the dual carbon strategy,the concept of environmental,social and governance(ESG)is receiving increasing attention.However,problems such as information asymmetry and data tampering in the ESG information disclosure system have led to the breeding of greenwashing behaviors,hindering the effective implementation of the ESG system.To address this issue,a balanced analysis framework for greenwashing behavior under blockchain technology was constructed based on the complex network evolutionary game model to analyze the blockchain governance problem of enter-prise greenwashing behavior,and a comparative study was conducted with the traditional disclosure mode.The simulation results show that blockchain technology can effectively curb greenwashing behav-ior:by sharing information among multiple entities and dynamic reputation scoring,it transforms the tra-ditional institutional soft constraints into hard constraints empowered by digital technology.Blockchain governance has significantly reduced the proportion of greenwashing enterprises.Under the background of certain environmental preferences,external regulatory intensity and reputation effects,the inhibitory effect of blockchain governance on greenwashing behavior is more remarkable.This research provides an innovative blockchain technology perspective for the governance of corporate greenwashing behavior and puts forward counter measures and suggestions for the effective governance of greenwashing issues in ESG information disclosure.
翁泽楠;江涛;覃琼霞
中国计量大学 经济与管理学院,浙江 杭州 310018中国计量大学 经济与管理学院,浙江 杭州 310018浙江理工大学 经济管理学院,浙江 杭州 310018
管理科学
区块链企业"漂绿"复杂网络演化博弈声誉效应
blockchaingreenwashingcomplex networkevolutionary gamereputation effect
《技术与创新管理》 2026 (3)
295-306,314,13
浙江省自然基金项目"水生态产品价值形成机理与实现方法研究"(LGEY25E090004)全国统计科学研究项目"发达经济体'去风险'政策对我国产业链、供应链安全的影响测度研究"(2024LY026)浙江省社科规划专项课题"健全生态文明基础体制的'浙江范式'"研究(N32)
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