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Corporate greenwashing under the supervision of intelligent environmental regulation

Author

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  • Chen, Yiyan
  • Wang, Deli
  • Han, Wenqi
  • Zhang, Zhiying

Abstract

This paper examines how intelligent ecological and environmental monitoring affects corporate greenwashing. Using the implementation of intelligent ecological and environmental monitoring pilot programs as a quasi-natural experiment, we find that the policy reduces corporate greenwashing through two channels: intensifying environmental penalty pressure on firms and elevating executives' green awareness. The policy effect is more pronounced among firms with greater analyst coverage, higher public environmental attention, and executives with digital technology backgrounds. The findings indicate that digitalised and intelligent environmental regulatory mechanisms offer an effective means of strengthening the governance of corporate environmental behaviour.

Suggested Citation

  • Chen, Yiyan & Wang, Deli & Han, Wenqi & Zhang, Zhiying, 2026. "Corporate greenwashing under the supervision of intelligent environmental regulation," Finance Research Letters, Elsevier, vol. 105(C).
  • Handle: RePEc:eee:finlet:v:105:y:2026:i:c:s1544612326007348
    DOI: 10.1016/j.frl.2026.110206
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