| 摘要: |
| 摘要：在数字经济和绿色转型并行发展的背景下，数据资产如何影响企业“漂绿”行为成为重要的研究课题。基于2012－2022年中国沪深A股上市企业数据，运用文本分析方法构建企业数据资产指数，实证研究数据资产对企业“漂绿”行为的影响及作用机制。结果发现，数据资产能显著抑制企业“漂绿”行为。机制分析发现，数据资产能够通过缓解信息不对称和促进企业绿色创新来抑制企业“漂绿”行为。基于TOE框架的异质性分析发现，数据资产对企业“漂绿”行为的抑制作用在高科技企业、国有企业和市场竞争程度较低的企业中更为显著。在数字经济时代，企业应建立健全数据资产管理体系，充分利用数据资产的价值，提高资源利用效率，实现经济效益与环境效益的双赢。 |
| 关键词: 关键词：数据资产；企业漂绿；信息不对称；绿色创新 |
| DOI： |
| 分类号:F832.5；F49 |
| 基金项目:基金项目：江苏省社科基金经济专项课题“江苏县域城乡融合对共同富裕的影响机制和研究对策”（24CSB001）。 |
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| Can Data Assets Curb Corporate Greenwashing?——Evidence from A-Share Listed Companies |
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HE Yu-jing，TANG Peng
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(School of Economics and Management,Jiangsu University of Science and Technology)
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| Abstract: |
| Abstract：Against the backdrop of the parallel development of the digital economy and green transformation,the impact of data assets on corporate “greenwashing” behavior has emerged as a significant research topic.This study utilizes data from China’s Shanghai and Shenzhen A-share listed enterprises from 2012 to 2022,constructing a corporate data asset index through textual analysis to empirically examine the influence of data assets on corporate “greenwashing” behavior and its underlying mechanisms.The empirical results reveal that data assets significantly inhibit corporate “greenwashing” behavior.Mechanism analysis indicates that data assets mitigate “greenwashing” by alleviating information asymmetry and promoting corporate green innovation.Heterogeneity analysis based on the TOE framework further demonstrates that the inhibitory effect of data assets on “greenwashing” is more pronounced in high-tech firms,state-owned enterprises,and companies operating in less competitive markets.This study enriches the literature on corporate “greenwashing” governance and provides empirical evidence and insights for leveraging data assets to curb such behavior. |
| Key words: Key words：DataAsset；Greenwashing；Information Asymmetry；Green Innovation |
