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基于区块链技术的企业漂绿同构行为治理研究

Research on the Governance of Corporate Greenwashing Isomorphic Behavior Based on Blockchain Technology

  • 摘要: 绿色发展是经济高质量发展的主旋律,然而环境、社会和治理(Environmental, Social and Governance, ESG)信息披露中的企业漂绿同构行为却背离了ESG信息披露的初衷,阻碍了绿色发展。针对这一问题,运用区块链在可追溯性、不可篡改性和去中心化等方面的优良特性开展企业漂绿同构行为的区块链治理研究,构建了“动机感知−上链决策−风险传播”三层耦合网络模型并借助微观马尔可夫链方法解析漂绿同构风险爆发的临界阈值,通过多组数值仿真探究区块链对漂绿同构行为的治理机制。结果表明,企业积极接入区块链能够提高漂绿同构风险爆发阈值,降低漂绿同构行为的扩散规模。政府推动与区块链接入成本是影响企业上链决策的关键因素。在制度完备性方面,单凭区块链机制并不能保障最佳的治理效能,外部监管是有效抑制漂绿同构行为的必要条件。

     

    Abstract: Green development is the main theme of high-quality economic development. However, the corporate greenwashing and imitation behavior in ESG information disclosure deviates from the original intention of ESG information disclosure and hinders green development. To address this issue, we conduct research on blockchain governance of corporate greenwashing and imitation behavior, leveraging the excellent characteristics of blockchain in terms of traceability, non-modifiability, and decentralization. We have constructed a three-layer coupled network model of "motivation perception-on-chain decision-making-risk dissemination" and used the microscopic Markov chain method to analyze the critical threshold for the outbreak of greenwashing and imitation risks. Through multiple sets of numerical simulations, we explore the governance mechanism of blockchain for greenwashing and imitation behavior. The results show that enterprises actively joining the blockchain can increase the threshold for the outbreak of greenwashing and imitation risks and reduce the scale of the spread of greenwashing and imitation behaviors. The government's promotion and the cost of blockchain integration are the key factors influencing the decision to join the blockchain. In terms of institutional completeness, the blockchain mechanism alone cannot guarantee the best governance efficiency. External supervision is a necessary condition for effectively suppressing greenwashing and imitation behavior.

     

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