Greenfraud as a New Governance Challenge: Unraveling Deviance in Sustainability Reporting
新たなガバナンス課題としてのグリーンフラウド：サステナビリティ報告における逸脱の解明 (AI 翻訳)
Septarina Prita Dania Sofianti
🤖 gxceed AI 要約
日本語
本論文は、企業が意図的にサステナビリティ情報を操作・隠蔽する「グリーンフラウド」を定義し、その形態（過大なグリーンクレーム、排出データ改ざん等）と原因（検証基準の弱さ、フレームワークの非一貫性、経済的インセンティブ）を文献レビューで分析する。この現象がESG情報の信頼性を損ない、持続可能な投資やグリーン経済移行を阻害することを示す。
English
This paper defines 'green fraud' as deliberate manipulation or concealment of sustainability information. Through a literature review, it identifies forms (exaggerated green claims, emission data discrepancies) and causes (weak verification, inconsistent frameworks, economic incentives). It argues that green fraud undermines ESG integrity and hinders the green transition.
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基準の策定が進む中、グリーンウォッシング規制の強化が喫緊の課題である。本論文は、報告書の信頼性を確保するための監査品質向上や基準調和の必要性を指摘し、日本の開示実務に示唆を与える。
In the global GX context
With global frameworks like ISSB and CSRD emphasizing transparency, this paper provides a taxonomy of green fraud that can inform regulatory efforts to combat greenwashing. It highlights the need for harmonized standards and stronger audits, relevant to SEC climate rules and EU's Corporate Sustainability Reporting Directive.
👥 読者別の含意
🔬研究者:Provides a conceptual foundation and taxonomy for studying green fraud in sustainability reporting.
🏢実務担当者:Highlights risks and forms of green fraud that corporate sustainability teams must guard against in their own reporting.
🏛政策担当者:Offers evidence for strengthening verification standards, audit quality, and regulatory oversight to curb greenwashing.
📄 Abstract（原文）
The phenomenon of green fraud is increasingly gaining attention in the discourse on modern corporate governance, especially when sustainability practices become one of the main indicators for assessing organizational performance. Green fraud refers to corporate actions that deliberately manipulate, obscure, or present inaccurate sustainability information in order to create an environmentally friendly image that does not actually align with operational realities. This phenomenon arises as a consequence of growing stakeholder demands for environmental transparency, market pressures to adopt Environmental, Social, and Governance (ESG) principles, and the intensification of regulations requiring companies to present sustainability performance more openly. This study aims to unravel various forms of deviations in sustainability reporting, ranging from exaggerated green claims, emission data discrepancies, social indicator manipulation, to the concealment of material environmental impacts, and to analyze how these practices pose serious challenges to an ideal governance system. Through a comprehensive literature review, this study shows that green fraud often stems from weak verification standards, inconsistencies in global reporting frameworks, and economic incentives that encourage companies to portray sustainability as a reputational strategy rather than a substantial commitment. The impact not only undermines the integrity of ESG information, but also hampers the effectiveness of sustainable investments, reduces investor confidence, distorts risk assessments, and potentially slows down the transition toward a green economy. These findings underscore the need to strengthen sustainability governance through improving the quality of independent audits, harmonizing reporting standards, and enforcing stricter regulatory oversight
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59890/ijatss.v3i12.154first seen 2026-05-15 18:13:34
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。