3.资料范围:3万多个样本,5400多家企业,包含esg评级等原始数据、数据处理的do文件、漂绿数据的最终计算结果,原文用的彭博和wind,我们用的是华证和wind 4.参考文献:
[1] Yu, E. P. Y., Van Luu, B., & Chen, C. H. (2020). Greenwashing in environmental, social and governance disclosures. Research in International Business and Finance, 52, 101192.
[2] Zhang, D. (2022). Green financial system regulation shock and greenwashing behaviors: Evidence from Chinese firms. Energy Economics, 111, 106064.
[3] Hu, X., Hua, R., Liu, Q., & Wang, C. (2023). The green fog: Environmental rating disagreement and corporate greenwashing. Pacific-Basin Finance Journal, 78, 101952.