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Environmental tax reform and greenwashing: Evidence from Chinese listed companies

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Cited by:

  1. Tan, Ruipeng & Cai, Qijun & Pan, Lulu, 2024. "Faking for fortune: Emissions trading schemes and corporate greenwashing in China," Energy Economics, Elsevier, vol. 130(C).
  2. Yuan, Zhihui & Bao, Xianjun, 2025. "Corporate financing constraints and environmental information disclosure hype," International Review of Economics & Finance, Elsevier, vol. 102(C).
  3. Bin Wang & Xuejing Liu & Bo Li & Daqian Shi, 2025. "Environmental Regulation and Corporate Greening Governance: New Evidence Based on the Distance Between Enterprises and Environmental Protection Bureaus," SAGE Open, , vol. 15(3), pages 21582440251, September.
  4. Lin, Kang & Tian, Kailan & Gao, Xiang & Zhao, Yu & Yang, Cuihong, 2024. "Responses of China's cross-border investors to domestic environmental regulations," Energy Economics, Elsevier, vol. 131(C).
  5. Zhong, Ma & Niu, Zhuangzhuang & Zhu, Yunfu & Li, Ruiqian, 2025. "Government green subsidies and corporate ESG greenwashing: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 88(C), pages 1321-1346.
  6. Jinyu Chen & Yixin Qiu & Qian Ding & Yuan Geng, 2025. "Climate transition risk and corporate environment, social and governance performance: Evidence from Chinese listed companies," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(3), pages 2829-2848, July.
  7. Liu, Yeshen & Wang, Beibei & Song, Zhe, 2025. "Promoting or inhibiting: The impact of artificial intelligence application on corporate environmental performance," International Review of Financial Analysis, Elsevier, vol. 97(C).
  8. Li, Weiping & Mao, Zhuowei & Ren, Xiaohang & Liang, Jing, 2025. "Retail investor attention: Guardian of corporate ESG integrity or catalyst for greenwashing?," Energy Economics, Elsevier, vol. 144(C).
  9. Feng, Chao & Wang, Ying & Cheng, Xi, 2025. "Local governmental environmental responsibility and corporate greenwashing: Quasi-experimental evidence from China," Journal of Asian Economics, Elsevier, vol. 100(C).
  10. Li, Weiping & Shi, Chang & Xiao, Zhongyi & Zhang, Xuezhi, 2024. "Bridging the green gap: How digital financial inclusion affects corporate ESG greenwashing," Finance Research Letters, Elsevier, vol. 69(PA).
  11. Liu, Mengyuan & Chen, Gang & Wang, Qisong & Han, Yajie, 2025. "The impact of directors’ green experience on corporate environmental performance: Evidence from machine learning-based news text analysis," Finance Research Letters, Elsevier, vol. 85(PC).
  12. Liu, Changyu & Gong, Wanrong & Dong, Guanglong & Ji, Qiang, 2024. "Regulation of environmental, social and governance disclosure greenwashing behaviors considering the risk preference of enterprises," Energy Economics, Elsevier, vol. 135(C).
  13. Wei, Xiahai & Xu, Jiawei & Cao, Hui, 2024. "Production automation upgrades and the mystery of workers' overwork: Evidence from a manufacturing employer-employee matching survey in China," Journal of Asian Economics, Elsevier, vol. 91(C).
  14. Muhammad, Sulaman & Hoffmann, Christin, 2024. "From investment to impact: The role of green finance and technological innovation on German energy transition," Renewable Energy, Elsevier, vol. 237(PB).
  15. Qu, Fang & She, Wensen & Li, Ding, 2025. "Environmental tax reform and green innovation: unintended suppression effects and policy mix solutions from China," Economic Analysis and Policy, Elsevier, vol. 88(C), pages 1393-1415.
  16. Hui Zheng & Jing Zhang, 2024. "The power of crowds: The effect of online platform interactions on greenwashing," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 6481-6503, November.
  17. Li, Ziyang & Luo, Tao & Li, Jiangyi & Tian, Yihao, 2024. "Does social responsibility reform curb corporate greenwashing: Evidence from a quasi-natural experiment in China," International Review of Financial Analysis, Elsevier, vol. 96(PA).
  18. Zhang, Hua & Lai, Jie & Guo, Zheng, 2025. "When greenwashing meets ESG: Exploring the role of third-party ESG ratings in corporate greenwashing behavior," Journal of Business Research, Elsevier, vol. 200(C).
  19. Huang, Xiaowu & Li, Renzhi & Chen, Xingyu, 2025. "Does the green finance policy motivate firms to greenwash? A quasi-natural experiment based on the "Green finance reform innovation pilot zones"," The Quarterly Review of Economics and Finance, Elsevier, vol. 101(C).
  20. Wang, Yuxi & Hu, Fangjia & Wang, Yunyun, 2024. "Analyst coverage and greenwashing: Evidence from Chinese A-Share listed corporations," International Review of Economics & Finance, Elsevier, vol. 94(C).
  21. Asif Ali & Bilal Haider Subhani & Shen Zunhuan, 2026. "The role of internal governance competence in mitigating ESG greenwashing: insights from emerging markets," Economics of Governance, Springer, vol. 27(1), pages 1-32, December.
  22. Yiwei Wang & Guanghu Song & Shanyue Jin, 2025. "Corporate Greenwashing and Audit Risk: The Effect and Mechanism," SAGE Open, , vol. 15(4), pages 21582440251, November.
  23. Rasoulinezhad, Ehsan, 2025. "Green taxes innovation and energy imports in advancing renewable transitions in developing countries," Resources Policy, Elsevier, vol. 102(C).
  24. Wang, Ailun & Si, Lulu & Hu, Shuo, 2025. "Does China's outward foreign direct investment improve carbon emission Efficiency? The heterogeneous impact of economic development," Energy Policy, Elsevier, vol. 204(C).
  25. Xiong, Jiacai & Yang, Zelin & Wang, Qing Sophie, 2025. "Can non-punitive regulation curb corporate greenwashing?Evidence from a word embedding model," Research in International Business and Finance, Elsevier, vol. 76(C).
  26. Zhang, Mengzhi & He, Wenjian, 2025. "Encouraging or inhibiting: Can analyst attention reduce corporate greenwashing behavior?," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 943-962.
  27. Jinyue Yu & Qiang Qiu & Yuyang Qiao, 2025. "Managerial decision horizon and corporate greenwashing: Evidence from China," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 34(4), pages 1662-1683, October.
  28. Chen, Yan & Du, Kerui & Sun, Ruiqi & Wang, Tiantian, 2025. "Can strict environmental regulation reduce firm cost stickiness? Evidence from the new environmental protection law in China," Energy Economics, Elsevier, vol. 142(C).
  29. Li, Jingrong & Liu, Ping, 2025. "Does tax policy affect corporate environmental investment?," Finance Research Letters, Elsevier, vol. 73(C).
  30. Guo, Hongyu & Rahmoune, Mbarek & Hunjra, Ahmed Imran & Xu, Xiaoli, 2026. "Leveraging digital-green finance synergies to accelerate biodiversity conservation and sustainability," Research in International Business and Finance, Elsevier, vol. 83(C).
  31. Liu, Jing-Yue & Lei, Quan & Li, Ruojin & Zhang, Yue-Jun, 2024. "Resistance or motivation? Impact of climate risk on corporate greenwashing: An empirical study of Chinese enterprises," Global Finance Journal, Elsevier, vol. 62(C).
  32. Jiacai Xiong & Linghong Chen & Yushu Zhu & Thomas Maak, 2026. "Social Trust and Corporate Greenwashing: Insights from China's Pilot Social Credit Systems," Journal of Business Ethics, Springer, vol. 204(4), pages 855-883, April.
  33. Jieyu Ren & Peng Wu & Liya Hou, 2024. "Social media attention and corporate greenwashing: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 5446-5465, November.
  34. Hua Liu & Juncheng Wang & Mengna Liu, 2024. "Can digital finance curb corporate ESG decoupling? Evidence from Shanghai and Shenzhen A-shares listed companies," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-15, December.
  35. Sun, Haibo & Bai, Tonghuan & Liu, Zhonglu, 2024. "Perceived policy uncertainty and enterprise greenwashing risk," Finance Research Letters, Elsevier, vol. 69(PA).
  36. Zhang, Yunhan & Zhao, Yu & Zheng, Qian, 2024. "Managerial climate attention and corporate carbon emissions: Sincerity or disguise？," International Review of Economics & Finance, Elsevier, vol. 94(C).
  37. Xue, Kunkun & Chen, Xiaoxiao & Sun, Peipei & Li, Yongqing, 2024. "Supply chain network centrality and corporate greenwashing behavior," Finance Research Letters, Elsevier, vol. 70(C).
  38. He, Feng & Wei, Chunyang & Lucey, Brian & Hao, Jing, 2025. "Beyond greenwashing: How does firm-level biodiversity disclosure affect corporate sustainability strategy?," Pacific-Basin Finance Journal, Elsevier, vol. 92(C).
  39. Jin, Xuanxuan & Qi, Hanying & Huang, Xin, 2024. "Green financial regulation and corporate strategic ESG behavior: Evidence from China," Finance Research Letters, Elsevier, vol. 65(C).
  40. Jiao, Anqi & Lu, Juntai & Ren, Honglin & Wei, Jia, 2024. "The role of AI capabilities in environmental management: Evidence from USA firms," Energy Economics, Elsevier, vol. 134(C).
  41. Zhao, Jiyang & Wang, Xiaohong, 2025. "Managerial myopia, technological innovation, and greenwashing: Moderating roles of financing constraints and environmental uncertainty," Technological Forecasting and Social Change, Elsevier, vol. 218(C).
  42. Ying Zhang & Shouming Chen & Yujia Li & Disney Leite Ramos, 2024. "Does Environmental Protection Law Bring about Greenwashing? Evidence from Heavy-Polluting Firms in China," Sustainability, MDPI, vol. 16(5), pages 1-20, February.
  43. Zhang, Hua & Guo, Zheng, 2026. "Green money talks: Does green bond issuance promote corporate green governance?," Research in International Business and Finance, Elsevier, vol. 82(C).
  44. Xu, Bin & Lin, Boqiang, 2024. "Green finance, green technology innovation, and wind power development in China: Evidence from spatial quantile model," Energy Economics, Elsevier, vol. 132(C).
  45. Fan, Yali & Wang, Ruofei & Alkaraan, Fadi & Wu, Wei, 2025. "Decoding greenwashing practices toward sustainability: The synergistic influence of governance structure and policy-derive rhetorical strategies," Energy Economics, Elsevier, vol. 148(C).
  46. Ye, Zi & Zou, Chen & Huang, Yongchun, 2025. "Can hiring executives with green backgrounds attract external green investments? an analysis based on signaling theory," Economic Analysis and Policy, Elsevier, vol. 88(C), pages 1911-1921.
  47. Zhen Huang & Yanxuan Shi & Ming Jia, 2025. "Greenwashing: A systematic literature review," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(1), pages 857-882, March.
  48. Qian, Shuitu & Yang, Zhenyu & Yang, Lingxiao & Zhang, Yun, 2025. "Institutional investors’ green attention and corporate greenwashing: The effectiveness of external governance," Economic Analysis and Policy, Elsevier, vol. 86(C), pages 2192-2206.
  49. Wang, Ailun & Hu, Shuo & Zhu, Mei & Wu, Mingxuan, 2024. "Customer contagion effects of voluntary environmental regulation: A supplier green innovation perspective," Energy Economics, Elsevier, vol. 132(C).
  50. Qian, Shuitu & Yang, Zhenyu & Fang, Xia, 2025. "Bank fintech and corporate green transformation quality improvement: based on greenwashing governance perspective," Economic Analysis and Policy, Elsevier, vol. 87(C), pages 401-423.
  51. Song, Zenglu & Lu, Jinjing & Xu, Xinkuo, 2025. "Virtue over Deception: Confucian Culture and Corporate Greenwashing Behavior," Economic Analysis and Policy, Elsevier, vol. 86(C), pages 1569-1591.
  52. Wang, Jia & Zhang, Shuying, 2024. "Environmental protection tax, green innovation, and environmental, social, and governance performance," Finance Research Letters, Elsevier, vol. 65(C).
  53. Jianjun Sun & Nannan Zu & Chao Zhang, 2025. "Big data and firm greenwashing: evidence from China’s national big data comprehensive pilot zone," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-10, December.
  54. Haibo Sun & Tonghuan Bai & Youqing Fan & Zhonglu Liu, 2024. "Environmental, social, and governance performance and enterprise sustainable green innovation: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3633-3650, July.
  55. Hongyu Liu, 2025. "Bank-firm relationships and corporate ESG greenwashing," PLOS ONE, Public Library of Science, vol. 20(6), pages 1-24, June.
  56. Qiu, Zhaoxuan & Li, Jincheng & Liu, Bei & Jin, Meilin & Wang, Jinmin, 2025. "How does energy quota trading affect the corporate pollution gap? Evidence from China," Economic Modelling, Elsevier, vol. 146(C).
  57. Li, Bing & Tang, Kai, 2024. "Green credit policy and bankruptcy risk of heavily polluting enterprises," Finance Research Letters, Elsevier, vol. 67(PB).
  58. Md. Sazib Miyan & Calvin W. H. Cheong & Arshian Sharif & Sahar Afshan, 2024. "Three Decades of Green Finance: The State of the Art and Way Forward," International Journal of Energy Economics and Policy, Econjournals, vol. 14(6), pages 88-105, November.
  59. Nepal, Rabindra & Deng, Youyi & Dong, Kangyin & Goutte, Stéphane, 2025. "Does executive gender diversity culture inhibit corporate greenwashing behavior? The effect of informal institutions," International Review of Financial Analysis, Elsevier, vol. 97(C).
  60. Lu, Zhenye & Lin, Yongjia & Li, You, 2023. "Does corporate engagement in digital transformation influence greenwashing? Evidence from China," Finance Research Letters, Elsevier, vol. 58(PD).
  61. Hu, Shuo & Wang, Ailun & Lin, Boqiang, 2024. "Marginal abatement cost of CO2: A convex quantile non-radial directional distance function regression method considering noise and inefficiency," Energy, Elsevier, vol. 297(C).
  62. Cheng, Zhonghua & Yan, Xueqin, 2025. "Environmental management system certification and corporate ESG greenwashing," Energy Economics, Elsevier, vol. 149(C).
  63. Bai, Caiquan & Yao, Di & Xue, Qihang, 2025. "Does artificial intelligence suppress firms' greenwashing behavior? Evidence from robot adoption in China," Energy Economics, Elsevier, vol. 142(C).
  64. Jiang, Hai & Ning, Zhiyuan & Lin, Zhitao, 2025. "Does local government environmental target affect firms' greenwashing? evidence from listed firms in China," Journal of Asian Economics, Elsevier, vol. 100(C).
  65. Yin, Lei & Yang, Yuanyuan, 2024. "How does digital finance influence corporate greenwashing behavior?," International Review of Economics & Finance, Elsevier, vol. 93(PB), pages 359-373.
  66. Yang, Zhonghai & Song, Pingting & Xu, Meng, 2025. "Nearer means better? CSRC proximity and ESG greenwashing," International Review of Financial Analysis, Elsevier, vol. 106(C).
  67. Fang, Chenli & Wang, Zhitao & Zhao, Lu, 2025. "Environmental regulations and the greenwashing of corporate ESG reports," Economic Analysis and Policy, Elsevier, vol. 87(C), pages 1469-1481.
  68. Jiang, Cuixia & Li, Xiuxiu & Xu, Qifa & Liu, Junhang, 2024. "Does environmental protection tax impact corporate ESG greenwashing? A quasi-natural experiment in China," Economic Analysis and Policy, Elsevier, vol. 84(C), pages 774-786.
  69. Hao, Xiaoli & Sun, Qingyu & Li, Ke & Li, Peilun & Wu, Haitao, 2024. "Does environmental decentralisation improve ESG performance? Evidence from listed companies in China," Energy Economics, Elsevier, vol. 139(C).
  70. Liu, Guangrui & Fang, Ying & Qian, Hao & Ding, Zhigang & Zhang, Alex & Zhang, Songlin, 2025. "Incentive or catering effect of environmental subsidies? Evidence from ESG reports on greenwashing," International Review of Financial Analysis, Elsevier, vol. 103(C).
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  72. Han, Weiping & Zhang, Bo, 2025. "Environmental protection law, green investment, and corporate greenwashing behavior," Finance Research Letters, Elsevier, vol. 86(PG).
  73. Ugur Korkut Pata & Kamel Si Mohammed & Abdelmohsen A. Nassani & Sudeshna Ghosh, 2025. "Discovering the sustainable development role of fintech credit and the pilot low carbon project on greenwashing in China," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(12), pages 30411-30430, December.
  74. Jiang, Cuixia & Xu, Jialin & Xu, Qifa & Fu, Weizhong, 2024. "Can we rest easy under the registration-based IPO reform? Evidence from the Chinese growth enterprise market," Economic Analysis and Policy, Elsevier, vol. 83(C), pages 990-1006.
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  77. Chen, Rongda & Wang, Maochuan & Yi, Yuyang & Gao, Yuanhao, 2026. "Democratizing corporate governance: How retail investors’ ESG attention reduces ESG-washing," International Review of Economics & Finance, Elsevier, vol. 105(C).
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