报告题目：Exaggerating, Distracting, or Window-Dressing? An Empirical Study on Firm Greenwashing Recognition
报告人： 袁雪莹博士（广东工业大学）
时间：2024年9月25日10:00-11:30
地点：管理学院A南606
【报告内容摘要】
This paper uses both quantitative and qualitative methods to identify and categorize three distinct greenwashing practices: exaggerating, distracting, and window-dressing. It investigates the investor reaction and third-party ESG/CSR ratings associated with each type, thereby ascertaining their ability to recognize potential greenwashing activities. The results show that exaggerating strategy, which is mostly discussed, is not so common among Chinese listed firms. Additionally, greenwashing firms exhibit significantly higher market returns through signal effects, while receiving lower rating evaluations. These findings shed light on the ability of investors to recognize distinct greenwashing tactics and highlight the comparable rational evaluation of ESG/CSR rating platforms.
【袁雪莹个人简介】
袁雪莹博士，广东工业大学管理学院博士后，中山大学管理学院经济学博士。研究领域主要为财务与投资、企业社会责任、绿色金融与公司治理等等，研究成果发表于管理科学、Finance Research Letters等国内外重要期刊，曾参与国家自然科学基金重点项目、创新群体等重要横纵向课题。
欢迎有兴趣的教师，全体博士生、硕士生参加。
管理学院人才办公室
2024-9-23
