The Impact of Digital Transformation on Corporate Bleaching Green Behavior
- 1 College of Accounting, Capital University of Economics and Business, Beijing, China
* Author to whom correspondence should be addressed.
Abstract
Utilizing data from Chinese A-share listed companies between 2013 and 2022, this study investigates the governance effect of digital transformation on corporate environmental information misrepresentation and its underlying mechanisms. The empirical findings reveal that (1) digital transformation significantly inhibits corporate greenwash behavior; (2) Organizational dynamic capabilities act as a partial mediator between digital transformation and greenwashing behavior, with digital advancements curbing information distortion by strengthening knowledge integration, innovation mechanisms, and external environmental responsiveness; (3) the heterogeneity analysis reveals that the inhibition effect is more pronounced for non-state-owned enterprises and enterprises in the eastern region, which indicates that the degree of marketization and the institutional environment are the important boundary conditions. The study reveals the non-economic benefits of digital transformation in environmental governance, and provides theoretical and practical basis for policy makers to promote green transformation of enterprises.
Keywords
digital transformation, drifting green behavior, dynamic capabilities, heterogeneity analysis, environmental governance
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Cite this article
Liang,Y. (2025). The Impact of Digital Transformation on Corporate Bleaching Green Behavior. Theoretical and Natural Science,101,40-51.
Data availability
The datasets used and/or analyzed during the current study will be available from the authors upon reasonable request.
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