Ma Yiming, Ahmad Muhammad Ishfaq
Business School, Hubei University, Hubei, China.
Teesside International Business School, Teesside University, Middlesbrough, UK.
Heliyon. 2024 Oct 3;10(20):e38743. doi: 10.1016/j.heliyon.2024.e38743. eCollection 2024 Oct 30.
The study examines the role of board characteristics (board gender diversity, independence, and foreign-experienced directors) on greenwashing with the corporate social responsibility (CSR) committee as moderator. The study employed data for the period 2014-2023 drawn from CSMAR and infinitive database. Regression analysis was performed and the results revealed that board gender diversity, independence, and foreign-experienced directors negatively influence greenwashing among Chinese listed firms. Additionally, the CSR committee negatively moderates the board characteristics-greenwashing relationship. The study offers important implications for practitioners and regulators.
本研究考察了董事会特征（董事会性别多样性、独立性和具有海外经验的董事）在绿色洗绿行为中的作用，并以企业社会责任（CSR）委员会作为调节变量。该研究使用了从CSMAR和万得数据库获取的2014 - 2023年期间的数据。进行了回归分析，结果显示董事会性别多样性、独立性和具有海外经验的董事对中国上市公司的绿色洗绿行为有负面影响。此外，企业社会责任委员会对董事会特征与绿色洗绿行为之间的关系起到负向调节作用。该研究为从业者和监管者提供了重要启示。
