演化视角下的企业漂绿问题研究:基于中国漂绿榜的案例分析
|
摘要
基于中国漂绿榜的案例资料,从上榜频次、企业性质、行业归属、地域分布等四个方面总结了漂绿现象的特征表现。运用演化经济学的分析框架,对企业漂绿演化机制进行研究,认为漂绿是一种具有负外部性的、目的是降低企业成本的创新行为,以规避监管或树立良好形象,并通过模仿一扩散效应实现从微观到宏观的演化。企业漂绿的演化机制本质上是一种打破惯例、变异、创生,利用选择和遗传机制,通过产业和空间进行扩散的演化过程。最后,从增加制度供给和规则约束的视角,结合内部审计、国家审计和民间审计的不同功能定位,分析了基于演化经济学的反漂绿审计治理路径。
Based on the information of China Greenwashing List, the characteristics of greenwashing evolution are summarized from four aspects : the frequency of the ranked, the nature of the enterprise, the industry differences and the geographical distribution. The analytical framework of evolutionary economics is used to study the transmission mechanism of corporate greenwashing. It is believed that greenwashing is an innovation with negative externality that is aimed at reducing enterprise cost, avoiding supervision or establishing a good image and achieving the evolution from microscopic to macroscopic through the imitation-diffusion effect. The relevant analogies and mechanism of biological evolution ideas in evolutionary economics are also applicable to the explanation of the greenwashing phenomenon. The transmission mechanism of corporate greenwashing is essentially an evolutionary process beginning with the breaking of conventions, variation and creation, followed by diffusion within the scope of industry and space under the influence of the genetic selection mechanism. Finally, from the perspective of increasing institutional supply and rules constraints, considering different functions of internal audit, national audit and CPA audit, evolutionary economics-based audit anti-greenwashing approach are analyzed.
Based on the information of China Greenwashing List, the characteristics of greenwashing evolution are summarized from four aspects : the frequency of the ranked, the nature of the enterprise, the industry differences and the geographical distribution. The analytical framework of evolutionary economics is used to study the transmission mechanism of corporate greenwashing. It is believed that greenwashing is an innovation with negative externality that is aimed at reducing enterprise cost, avoiding supervision or establishing a good image and achieving the evolution from microscopic to macroscopic through the imitation-diffusion effect. The relevant analogies and mechanism of biological evolution ideas in evolutionary economics are also applicable to the explanation of the greenwashing phenomenon. The transmission mechanism of corporate greenwashing is essentially an evolutionary process beginning with the breaking of conventions, variation and creation, followed by diffusion within the scope of industry and space under the influence of the genetic selection mechanism. Finally, from the perspective of increasing institutional supply and rules constraints, considering different functions of internal audit, national audit and CPA audit, evolutionary economics-based audit anti-greenwashing approach are analyzed.
引文
贾根良.2015.演化经济学导论.北京:中国人民大学出版社
纳尔逊,温特.1997.经济变迁的演化理论.胡世凯译.北京:商务印书馆
肖红军,张俊生,李伟阳.2013.企业伪社会责任行为研究.中国工业经济,6:77~86
周守华,陶春华.2012.环境会计:理论综述与启示.会计研究,2:3~10
Bowen,F.,J.Aragon-Correa.2014.Greenwashing in Corporate Environmentalism Research and Practice:The Importance of What We Say and Do.Organization&Environment,27(2):107~112
Christmann,P.,G.Taylor.2006.Firm Self-Regulation through International Certifiable Standards:Determinants of Symbolic versus Substantive Implementation.Journal of International Business Studies,37(6):863~878
Delmas,M.,V.Burbano.2011.The Drivers of Greenwashing.California Management Review,54(1):64~87
Du,X.2015.How the Market Values Greenwashing:Evidence from China.Journal of Business Ethics,128(3):547~574
Hodgson,G.2002.Darwinism in Economics from Analogy to Ontology.Journal of Evolutionary Economics,12(3):259~281
Laufer,W.2003.Social Accountability and Corporate Greenwashing.Journal of Business Ethics,43(3):253~261
Neu,D.,H.Warsame,K.Pedwell.1998.Managing Public Impressions:Environmental Disclosure in Annual Reports.Accounting,Organizations and Society,23(3):265~282
Parguel,B.,F.Benot-Moreau,F.Larceneux.2011.How Sustainability Ratings Might Deter‘Greenwashing’:Closer Look at Ethical Corporate Communication.Journal of Business Ethics,102(1):15~28
Walker,K.,F.Wan.2012.The Harm of Symbolic Actions and Green-washing:Corporate Actions and Communications on Environmental Performance and Their Financial Implications.Journal of Business Ethics,109(2):227~242
(1)上标1-10分别表示企业漂绿的环境表现关键词为公然欺骗、故意隐瞒、双重标准、空头支票、前紧后松、政策干扰、本末倒置、声东击西、模糊视线、适得其反;由于上述标准为2011年发布,本文对2009-2010漂绿榜上榜企业按上述标准进行了整理。上标**,***分别表示第2次、第3次上榜。
(2)具体环境表现,见南方周末网站http://www.infzm.com/topic/2011plb.shtml。
纳尔逊,温特.1997.经济变迁的演化理论.胡世凯译.北京:商务印书馆
肖红军,张俊生,李伟阳.2013.企业伪社会责任行为研究.中国工业经济,6:77~86
周守华,陶春华.2012.环境会计:理论综述与启示.会计研究,2:3~10
Bowen,F.,J.Aragon-Correa.2014.Greenwashing in Corporate Environmentalism Research and Practice:The Importance of What We Say and Do.Organization&Environment,27(2):107~112
Christmann,P.,G.Taylor.2006.Firm Self-Regulation through International Certifiable Standards:Determinants of Symbolic versus Substantive Implementation.Journal of International Business Studies,37(6):863~878
Delmas,M.,V.Burbano.2011.The Drivers of Greenwashing.California Management Review,54(1):64~87
Du,X.2015.How the Market Values Greenwashing:Evidence from China.Journal of Business Ethics,128(3):547~574
Hodgson,G.2002.Darwinism in Economics from Analogy to Ontology.Journal of Evolutionary Economics,12(3):259~281
Laufer,W.2003.Social Accountability and Corporate Greenwashing.Journal of Business Ethics,43(3):253~261
Neu,D.,H.Warsame,K.Pedwell.1998.Managing Public Impressions:Environmental Disclosure in Annual Reports.Accounting,Organizations and Society,23(3):265~282
Parguel,B.,F.Benot-Moreau,F.Larceneux.2011.How Sustainability Ratings Might Deter‘Greenwashing’:Closer Look at Ethical Corporate Communication.Journal of Business Ethics,102(1):15~28
Walker,K.,F.Wan.2012.The Harm of Symbolic Actions and Green-washing:Corporate Actions and Communications on Environmental Performance and Their Financial Implications.Journal of Business Ethics,109(2):227~242
(1)上标1-10分别表示企业漂绿的环境表现关键词为公然欺骗、故意隐瞒、双重标准、空头支票、前紧后松、政策干扰、本末倒置、声东击西、模糊视线、适得其反;由于上述标准为2011年发布,本文对2009-2010漂绿榜上榜企业按上述标准进行了整理。上标**,***分别表示第2次、第3次上榜。
(2)具体环境表现,见南方周末网站http://www.infzm.com/topic/2011plb.shtml。