ESG Assurance and Greenwashing: The Effectiveness of Auditors in Validating Sustainability Reports
ESG保証とグリーンウォッシング：サステナビリティ報告書の検証における監査人の有効性 (AI 翻訳)
Ikeogwu, Sunny Nwachonimuya, Ph.D, Nwajei, Felix Liberty, PhD
🤖 gxceed AI 要約
日本語
本論文は、ナイジェリアの石油・ガス企業におけるESG保証がサステナビリティ報告書の検証とグリーンウォッシング抑制に有効かを調査。環境報告が不十分な検証下ではイメージ向上に悪用される可能性を指摘し、高品質な保証（監査人の能力、独立性、方法論の厳格さ）が報告書の信頼性向上とグリーンウォッシング低減に重要と結論付けた。
English
This study examines the effectiveness of ESG assurance in curbing greenwashing among Nigerian oil and gas companies. It finds that environmental reporting without proper verification may enable misleading claims, while high-quality assurance (auditor competence, independence, rigor) significantly improves report credibility and reduces greenwashing. The paper recommends mandatory independent assurance and stronger regulation.
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基準の導入によりESG保証の重要性が高まっている。本論文は、保証の質がグリーンウォッシング防止に有効である実証を示しており、日本の企業や監査実務においても示唆に富む。
In the global GX context
As global disclosure frameworks (ISSB, CSRD) increasingly mandate assurance, this study provides empirical evidence from an emerging market on how assurance quality directly impacts greenwashing. It supports the case for rigorous assurance standards globally.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the link between assurance quality and greenwashing in an emerging market context.
🏢実務担当者:Highlights the importance of hiring competent, independent auditors to enhance sustainability report credibility and avoid greenwashing accusations.
🏛政策担当者:Supports the case for mandatory, high-quality ESG assurance to strengthen market trust and curb deceptive environmental claims.
📄 Abstract（原文）
This study examines the effectiveness of ESG assurance in validating sustainability reports and curbing greenwashing practices among oil and gas companies in Nigeria. Specifically, the study investigates the influence of environmental sustainability reporting on greenwashing practices and assesses the impact of assurance quality on the credibility of sustainability reports. The study adopted a descriptive survey research design. The population comprised 180 employees involved in sustainability reporting, audit, compliance, and management functions within selected oil and gas companies in Nigeria. From this population, a sample of 168 respondents was drawn using a structured questionnaire. Data were collected through primary sources and analyzed using descriptive statistics (frequencies, means, and standard deviations) and inferential techniques, particularly linear regression analysis, with the aid of SPSS version 26. The findings reveal that environmental sustainability reporting has a significant influence on greenwashing practices, indicating that disclosure activities, when not properly verified, may facilitate image-enhancing narratives rather than genuine environmental accountability. Furthermore, assurance quality was found to have a significant and positive impact on the credibility of sustainability reports and plays a critical role in curbing greenwashing. High-quality assurance, characterized by auditor competence, independence, and methodological rigor, enhances stakeholder confidence and reduces misleading environmental claims. The study concludes that sustainability reporting alone is insufficient to mitigate greenwashing without robust assurance mechanisms. It therefore recommends stronger regulatory frameworks, mandatory independent ESG assurance, and enhanced auditor capacity to improve the credibility and effectiveness of sustainability reporting in Nigeria’s oil and gas sector.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.19136253first seen 2026-05-14 22:12:13
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