サステナビリティ報告におけるグリーンウォッシュ慣行の理解：系統的文献レビュー
Understanding Greenwashing Practices in Sustainability Reporting: A Systematic Literature Review (原題)
Suwarno Suwarno, Maria Yovita R Pandin, Sukaris Sukaris
🤖 gxceed AI 要約
日本語
本研究は、2016年から2025年に発表されたScopus収録論文136件を系統的にレビューし、サステナビリティ報告におけるグリーンウォッシュの理論的基盤、先行要因、メカニズム、結果、研究ギャップを統合的にマッピングした。正当性理論、ステークホルダー理論、エージェンシー理論が主要な理論基盤であり、コーポレート・ガバナンスや報告慣行が先行要因として特定された。外部圧力が企業のグリーンウォッシュ傾向を強化または弱化することを示し、規制強化と開示の信頼性向上への示唆を提供する。
English
This study systematically reviews 136 Scopus-indexed articles (2016-2025) to map greenwashing in sustainability reporting, identifying theoretical foundations, antecedents, mechanisms, consequences, and research gaps. Legitimacy, stakeholder, and agency theories dominate; corporate governance and reporting practices are key antecedents. External pressures moderate firms' propensity for greenwashing, offering insights for regulators and investors to enhance disclosure credibility.
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開示基準の適用が迫る中、グリーンウォッシュ対策は投資家対応の重要課題。本レビューは、有報や統合報告書における開示の信頼性向上に資する枠組みを提供し、企業の実務と規制当局の監督強化に示唆を与える。
In the global GX context
With ISSB and CSRD raising disclosure standards globally, this review provides a structured understanding of greenwashing drivers and mechanisms, supporting regulators and investors in enhancing oversight and credibility of sustainability reports.
👥 読者別の含意
🔬研究者:Provides a comprehensive theoretical mapping of greenwashing research, highlighting gaps and future directions for empirical studies.
🏢実務担当者:Offers insights to improve the credibility of sustainability reporting and avoid greenwashing pitfalls.
🏛政策担当者:Identifies regulatory pressure as a key moderator, informing oversight and enforcement strategies.
📄 Abstract（原文）
Purpose: This study systematically maps the literature on greenwashing in sustainability reporting by identifying its theoretical foundations, antecedents, mechanisms, consequences, and research gaps.Method: A systematic literature review was conducted on 136 Scopus-indexed articles published between 2016 and 2025. Content analysis was used to identify dominant theories, research themes, antecedent factors, mechanisms, and consequences of greenwashing in sustainability reporting.Result: Legitimacy theory, stakeholder theory, and agency theory emerge as the dominant theoretical foundations. Corporate governance, sustainability reporting practices, and firm characteristics are identified as key antecedents of greenwashing, with both direct and indirect effects operating through risk-related mechanisms, including financial and sustainability risks. These relationships are further shaped by external pressures, such as stakeholder pressure, regulatory pressure, and market competition, which may strengthen or weaken firms’ propensity to engage in greenwashing.Practical Implications for Economic Growth and Development: The findings offer insights for companies to improve the credibility of sustainability reporting, investors to make informed decisions, and regulators to strengthen disclosure oversight. These efforts may reduce information asymmetry, improve market transparency, and support efficient capital allocation and sustainable economic growth.Originality/Value: This study provides an integrated mapping of greenwashing in sustainability reporting, covering theoretical foundations, antecedents, risk-related mechanisms, external pressures, consequences, and future research directions.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.20414/jed.v8i2.16191first seen 2026-08-22 05:06:43
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