In the implementation of corporate environmental responsibility,'greenwashing ' is a pseudo-social behavior which is theopposite of 'genuine green ' behaviors. With the improvement of the public awareness of environ-mental protection and the strengthening of the government environmental supervision, more and more enter-prises are learning the green behavior adaptively. The frequentoccurrence of greenwashing has become a'dis-harmonious ' voice in the construction of ecological civilization. Institutional theory holdsthat institutional fac-tors make organizations become more similar in structure and performance due to institutional forces. This pa-per describes an exploratory research on the law of group behavior in corporate greenwashing, analyzes the isomorphic mechanism of corporate greenwashing based on the institutional theory, and carries out an empiri-cal test by using the data of A-share listed companiesin heavily polluting industries during the period of 2010?2016. The research in this paper shows that corporate greenwashing behavioris significantly affected by neigh-boring enterprises in the same region, and proves the existence of the'bandwagon ' effect. The results of analy-sis based on the nature of property rights show that state-owned enterprises have more significant regional iso-morphic behaviors,indicating that state-owned enterprises are more inclined to claim legitimacy through the institutional isomorphism of greenwashing. Results of further analysis show that, greenwashing isomorphism does not significantly improve the operating performance of enterprises, but the similarity strengthens the abil-ity of these enterprises to bear risks under an uncertain environment. As such, this provides empirical evi-dence support for the hypothesis that'organizational isomorphism is usually for legitimacy rather than effi-ciency ' in the institutional theory. The research in this paper reveals the land-derived characteristic of green-washing behavior, and provides adecisive reference for policy implication. For the control of greenwashing, the central government should enforce and standardize theenterprise environmental report in terms of institu-tional arrangement, unify the form and content of disclosure, and improve the credibility and comparability of environmental information disclosure. The local governments need to strengthen the supervision of enter-prises within their jurisdiction, as well as the coordination, cooperation and information sharing between de-partments, increase the punishment of violations, break the legal for enterprises to obtain socialrecognition by greenwashing. Meanwhile, it is necessary for the promotion of 'genuine green ' large companies and state-owned enterprises as role models.

Rougbing Huang;Xiaojun Xie;Huifen Zhou

School of Accounting,Zhejiang Gongshang University(Hangzhou),Hangzhou,310018,China

中国人口·资源与环境（英文版）

[1]Rougbing Huang;Xiaojun Xie;Huifen Zhou-.'Isomorp hic ' behavior of corporate greenwashing)[J].中国人口·资源与环境（英文版）,2022(01):29-39

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