Year: 2025
Type: article
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.
Source: Theoretical and Natural Science
Author: Yueqian Liang
Institution: Capital University of Economics and Business
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
SDG: Climate action
Open Access status: hybrid
OpenAlex ID: W4409549908