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Dialect Diversity and Corporate Greenwashing: Evidence From China

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  • Youde Yang
  • Guanghua Xu
  • Jinhua Fei

Abstract

The factors influencing corporate greenwashing have attracted growing scholarly attention owing to their theoretical and practical relevance. However, the role of informal institutions in shaping greenwashing behavior remains underexplored. To address this gap, this study empirically investigates the effect of regional dialect diversity on greenwashing among heavily polluting firms, drawing on social cognitive theory and data from 13,035 firm‐year observations of Chinese A‐share listed companies in the heavy pollution industry from 2012 to 2022. The findings reveal a significant positive correlation between regional dialect diversity and greenwashing. Regional environmental regulatory intensity and education level negatively moderate this relationship. Moreover, the influence of dialect diversity operates primarily through cultural cognition rather than information transmission. This paper not only further expands and enriches the research framework of macro‐institutional environment and micro‐firms' behaviors, but also clarifies the reasons for the existence of geographic differences in corporate greenwashing from the perspective of informal institutions, providing theoretical and practical guidance for the construction of a more comprehensive corporate greenwashing governance system.

Suggested Citation

  • Youde Yang & Guanghua Xu & Jinhua Fei, 2026. "Dialect Diversity and Corporate Greenwashing: Evidence From China," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 35(3), pages 1429-1454, July.
    • Handle: RePEc:wly:buseth:v:35:y:2026:i:3:p:1429-1454
    DOI: 10.1111/beer.12845
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