Greenwashing in ESG Disclosure: A Systematic Literature Review through Theoritical and Bibliometric Anaylisis
ESG開示におけるグリーンウォッシング：理論的および書誌分析による系統的文献レビュー (AI 翻訳)
Mugisana, Radi, Eneng Nurdiana Septifani, Laras Angelia Nirwana Sari
🤖 gxceed AI 要約
日本語
本論文は、ESG開示におけるグリーンウォッシング慣行を、系統的文献レビュー（SLR）と書誌分析を組み合わせて調査。2019～2025年のScopus掲載論文を対象とし、正当性理論とステークホルダー理論を統合。結果、企業が正当性圧力や高いステークホルダー期待に直面する一方、内部能力やガバナンスが不十分な場合にグリーンウォッシングが発生しやすいことを示す。報告書のナラティブ操作、低い可読性、ESG報告基準の不統一が誤情報を助長する。対策として規制強化、AIによる誤情報検出、ガバナンス強化を提案。
English
This paper examines greenwashing in ESG disclosure via a systematic literature review and bibliometric analysis of Scopus articles (2019-2025), integrating legitimacy and stakeholder theories. Findings show greenwashing emerges when firms face legitimacy pressures and high stakeholder expectations but lack internal capacity and governance. Narrative manipulation, low readability, and inconsistent ESG standards exacerbate misinformation. Strategies include stronger regulation, AI-based detection, and governance improvements.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準の策定が進み、ESG開示の信頼性が問われている。本論文はグリーンウォッシングの構造的理解とAI検出の可能性を示し、日本の規制強化や企業の実践に示唆を与える。
In the global GX context
Global ESG disclosure frameworks (ISSB, CSRD, SEC) are increasingly addressing greenwashing. This systematic review provides a theoretical and empirical map of greenwashing drivers and mitigation strategies, offering valuable insights for regulators and firms worldwide.
👥 読者別の含意
🔬研究者:Provides a comprehensive theoretical framework and bibliometric mapping of greenwashing research, identifying gaps and future directions.
🏢実務担当者:Offers practical insights on how narrative manipulation and readability issues can signal greenwashing, and suggests AI tools for detection.
🏛政策担当者:Highlights the need for standardized ESG reporting rules and regulatory enforcement to curb misinformation.
📄 Abstract（原文）
This study aims to examine greenwashing practices in Environmental, Social, and Governance (ESG) disclosure through a Systematic Literature Review (SLR) approach combined with theoretical and bibliometric analysis, utilizing Scopus-indexed journal articles from 2019 to 2025, supported by the Watase Uake Tools platform to ensure the selection and visualization of structured and relevant article keywords. The results of the study show that greenwashing practices tend to emerge when companies face pressure for legitimacy and high stakeholder expectations, while internal capacity and governance are not yet able to support substantive sustainability practices. Manipulation of report narratives, low report readability, and inconsistent ESG reporting standards also contribute to the spread of misinformation. The findings indicate that strengthening regulations, utilizing misinformation detection technologies such as artificial intelligence (AI), and strengthening governance are strategies to mitigate greenwashing. Bibliometric mapping shows that research related to greenwashing in ESG disclosure generally focuses on issues of regulation, transparency, governance, and reporting quality, while SLR methodology and bibliometric analysis are still limited. This study offers novelty by combining SLR analysis with bibliometrics and integrating legitimacy theory and stakeholder theory to provide a more comprehensive understanding of the root causes and future directions of research.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.21009/wahana.20.0212first seen 2026-05-14 22:18:23
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