Affiliation:
1. School of Accounting Yang‐En University Quanzhou China
Abstract
AbstractESG greenwashing behaviors (GWBs) of firms have become a pressing issue globally nowadays. Combining partial least square‐structural equation model (PLS‐SEM) and FUZZY set qualitative comparative analysis (fsQCA), this article explores the drivers of ESG greenwashing behaviors in China's new energy industry, which provides valuable insight into understanding GWBs. Results show that (1) GWBs present causal asymmetry, with internal factors dominating in high GWBs configurations, while external factors are more critical in low GWBs configurations. (2) There are offsetting or compensating interactions between the variables. (3) “Rationalization” dominates the level of GWBs when it is used as a core factor.
Subject
Management of Technology and Innovation,Management Science and Operations Research,Strategy and Management,Business and International Management