| On April 24,2014,the New Environmental Protection Law was officially promulgated and officially put into use on January 1,2015.The “New Environmental Protection Law”was proposed under the new situation of economic construction and social development in response to the problems arising in the context of environmental protection in the new era,which is known as the“strictest environmental protection law in history”.In today’s rapid economic development,with the idea of “ Lucid waters and lush mountains are invaluable assets”proposed by President Xi Jinping,ecological environmental protection has always been a hot topic for the public,and many new discussion perspectives have also emerged.As the main body of social and economic activities,enterprises bear unshirkable social responsibilities and play an important role in environmental protection.Driven by the company’s own sense of social responsibility and the requirements of relevant systems,enterprises often make certain environmental commitments while disclosing information to show their strong willingness to protect the environment and comply with laws and regulations.However,practice shows that some companies often go against the grain in the process of delivering on their environmental commitments,opting for the “low investment,high return”greenwashing behavior.This paper summarizes the research of domestic and foreign scholars on corporate environmental commitment and greenwashing behavior,and finds that the existing research on the causes of greenwashing behavior does not study the environmental management of enterprises as a multi-link process,but only regards greenwashing behavior as a form of illegal disclosure of environmental information of enterprises.Therefore,starting from within the enterprise and combining the relevant theoretical foundations,this paper summarizes the process of implementing environmental commitments as the result of the combined effect of two factors: implementation ability and implementation motivation.Then,the cases of major environmental pollution of Huifeng Co.,Ltd.are analyzed,and the greenwashing behavior of Huifeng Co.,Ltd.is explained from the perspective of the implementation ability and implementation motivation of Huifeng Co.,Ltd.,and finally the corresponding policy suggestions are put forward for the problems existing in the prevention of greenwashing behavior by the enterprise itself and external regulatory departments.The research in this paper supplements the literature research on the motivation of corporate greenwashing behavior,and brings new explanations to the occurrence of greenwashing behavior.It also provides a basis for the government and regulatory authorities to control corporate "greenwashing" behavior,and helps external stakeholders identify factors that may lead to corporate greenwashing,so as to respond,strengthen supervision,improve management mechanisms,and prevent and reduce the occurrence of corporate social responsibility. |