Greenwashing in Corporate Disclosures: A Systematic Review, an Integrated Framework and Future Research Agenda
企業開示におけるグリーンウォッシング:系統的レビュー、統合フレームワーク、今後の研究課題 (AI 翻訳)
Jaymol Mary Joseph, Shikha Bhatia
🤖 gxceed AI 要約
日本語
本研究は、SPAR-4-SLRプロトコルを用いて企業開示におけるグリーンウォッシング文献を体系的にレビューした。書誌分析とAADO・TCMフレームワークを統合し、アクター・先行要因・決定・結果を整理した統合的フレームワークを提案し、今後の研究の方向性を示している。
English
This systematic review uses the SPAR-4-SLR protocol to analyze greenwashing in corporate disclosures. It integrates bibliometric analysis with AADO and TCM frameworks to develop an integrated framework of actors, antecedents, decisions, and outcomes, and outlines future research directions.
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開示基準への対応が進む中、グリーンウォッシング防止は企業の信頼性維持に直結する。本レビューは、開示の透明性向上に資する理論的基盤を提供する。
In the global GX context
Globally, greenwashing is a key concern under TCFD, ISSB, and SEC climate rules. This review provides a structured framework to understand greenwashing actors and antecedents, supporting regulators and practitioners in designing effective anti-greenwashing measures.
👥 読者別の含意
🔬研究者:This systematic review offers a comprehensive framework and future research agenda for scholars studying greenwashing.
🏢実務担当者:Corporate sustainability teams can use the framework to identify and mitigate greenwashing risks in their disclosures.
🏛政策担当者:Regulators can leverage the integrated framework to understand drivers of greenwashing and inform policy design.
📄 Abstract(原文)
Greenwashing refers to the practice whereby organizations make misleading or deceptive claims about their products, services or operations to influence consumer perceptions and attract customers. Given the growing scholarly interest in greenwashing, this study presents a hybrid systematic review of greenwashing in corporate disclosures by integrating bibliometric and framework-based analyses. The SPAR-4-SLR protocol guided the systematic review process for assembling, arranging and evaluating the literature. To achieve the research objectives, a bibliometric analysis was first conducted. The findings were subsequently synthesized using the actor-antecedents-decisions-outcomes (AADO) framework along with the theoretical, contextual, and methodological (TCM) frameworks, leading to the development of an integrative framework on greenwashing in corporate disclosures. The framework on greenwashing in corporate disclosures outlines the primary actors and their evolving roles, while synthesizing the key antecedents, decisions and outcomes alongside the dominant theories, contextual dimensions and methodological approaches. Finally, the study presents future research agenda and highlights key areas for further study.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1177/23197145261466523first seen 2026-07-28 05:12:40
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