Abstract

With the rapid economic growth, the issue of ecological environmental protection has been widely concerned by the public, and has triggered diversified discussions. As the main participants in social and economic activities, enterprises play a pivotal role in this issue, not only bearing social responsibility, but also playing a decisive role in environmental protection practices. In the context of consciously undertaking social responsibilities and responding to institutional requirements, enterprises often express their firm position and commitment to environmental protection and compliance with laws and regulations through information disclosure. In practice, some enterprises run counter to their environmental protection commitments, choosing to "low investment, high return" as the goal of greenwashing behavior. Taking Hegang as the research object, this paper summarizes the process of implementing environmental commitment as the result of the joint action of two factors: implementation ability and implementation motivation. Then, the paper analyzes the major environmental pollution cases of Hesteel, analyzes the motivation of Hesteel's greenwashing behavior from the perspective of the implementation ability and implementation motivation of environmental commitment, and finally puts forward corresponding suggestions for the shortcomings of the enterprise itself and external regulatory departments in preventing greenwashing behavior, in order to optimize the governance mechanism and improve regulatory efficiency.

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