Organizations operating in the Business-to-Business (B2B) ecosystem across the globe are committed to net zero initiatives to achieve sustainability across business processes. In this context, carbon carbon credits have emerged as a carbon offsetting mechanism to help organizations invest in low-carbon initiatives. However, existing studies are yet to examine whether carbon offsetting practices will influence the sustainability behavior of B2B organizations and whether it could lead to greenwashing propensity. In this vein, we adopt agency and revealed pereferences theories to conduct two experiments with B2B small and medium-sized enterprises (SMEs) managers operating in the UK process intensive sectors to reveal that affordability of carbon credits can motivate managers to engage in sustainable attitudes and practices. We also found that organizations willing to buy carbon credits at high price to are likely to engage in high greenwashing propensity. Considering these novel findings, we provide recommendations that will help organizations to become more responsible in their carbon offesteing investments, and for policy makers to adopt stringent assessment of such investments and carbon disclosures made by firms.

全球企业对企业 (B2B) 生态系统中运营的组织致力于实施净零举措，以实现整个业务流程的可持续性。在此背景下，碳碳信用额作为一种碳抵消机制应运而生，帮助组织投资低碳举措。然而，现有研究尚未检验碳抵消做法是否会影响B2B组织的可持续行为以及是否会导致洗绿倾向。本着这种精神，我们采用代理和揭示偏好理论，对在英国流程密集型行业运营的 B2B 中小企业 (SME) 管理者进行了两项实验，以揭示碳信用额的承受能力可以激励管理者采取可持续态度和做法。我们还发现，愿意以高价购买碳信用额的组织很可能具有较高的绿色清洗倾向。考虑到这些新颖的发现，我们提供的建议将帮助组织对其碳排放投资更加负责，并帮助政策制定者对此类投资和企业的碳披露采取严格的评估。