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加拿大蒙特利尔商学院黄颖霖博士学术讲座通知

来源:人事与师资工作办公室 作者:谢菲 发布时间:2021-04-13 16:02:30 点击数:

黄颖霖,加拿大蒙特利尔商学院博士,会计学专业,研究方向为企业环境创新、新媒体管理、企业社会责任信息披露、企业信誉管理、利益相关者管理、企业漂绿行为、企业政策与执行的不一致研究、积极股东行为。


讲座时间:4月16日星期五(10:00 AM)


讲座地点:管楼216


语言:Oral Pre.(英文)Slides.(英文)


讲座主题:Unethical decoupling: Why do firms underreport their environmental achievements?


讲座摘要:Several studies have investigated the factors that drive or curb greenwashing activities, but few have discussed the other side of the coin, brownwashing, the underreporting of environmental achievements, another form of unethical decoupling that is harmful for stakeholders. This study tests and finds that industry leaders use brownwashing to avoid excessive stakeholder attention and retain stakeholders’ expectations while preserving the firm’s leadership. Using a data set of 5,147 firm–year observations over the period from 2006 to 2017, this study shows that environmentally legitimate firms tend to conform to the industry's informal standards when they disclose their environmental activities. We find that this phenomenon can be curbed by adopting sound environmental governance mechanisms aimed at increasing corporate transparency and ethicality.

欢迎感兴趣的老师和同学参加。


人事与师资工作办公室

2021年4月13日