From greenwashing to <scp>ESG</scp>‐washing: A focus on the circular economy field

Todaro, Dina Lucia; Torelli, Riccardo

doi:10.1002/csr.2786

Cited by 3 publications

References 90 publications

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Sustainability reporting practices of agricultural and forestry companies in Hungary: A content analysis

Hegyi,

Troján,

MiklósnéVarga

et al. 2024

BIO Web Conf.

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To demonstrate the sustainability of companies, some companies have already produced sustainability reports, most of which have been published on their websites, while others have only produced and made public the reports and certifications required by law. In the European Union, legislation as of 2014 required the preparation of non-financial reports for publicly relevant entities, companies and parent companies of large groups of companies considered to be entities and having an average number of employees of more than 500. However, in line with the European Green Deal and the Taxonomy Regulation, as of 2023, a new law has been introduced, which extends the sustainability reporting obligation to nonpublic large companies and public small and medium-sized enterprises. Agricultural enterprises should also be prepared for this reporting obligation. This study aims to examine the ESG indices of the sampled companies and seek a correlation between the quality of the information disclosed and the financial characteristics of the companies. The results show that while forestry companies pay more attention to the disclosure of this type of information, there is some under-disclosure in both sectors.

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Sustainability reporting practices of agricultural and forestry companies in Hungary: A content analysis

Hegyi,

Troján,

MiklósnéVarga

et al. 2024

BIO Web Conf.

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Insights from analyzing corporate environmental and social disclosure

Sebastianelli,

Tamimi,

Isil

et al. 2024

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PurposeThis paper aims to investigate the potential mediating effect of environmental disclosure on the relationship between corporate governance and the disclosure of social information by disaggregating Bloomberg ESG (Environmental-Social-Governance) scores. The polluting level of a company is examined for its potential moderating effect.Design/methodology/approachThe focus is on the S&P 500. A structural equation model (SEM) is proposed that considers the effects of governance board constructs on the voluntary disclosure of social information (S-score) mediated by the voluntary disclosure of environmental information (E-score). The model is fit separately for two groups of companies (high-polluting and low-polluting), and the path coefficients are compared.FindingsConsistent with prior research, board independence, gender diversity, and size positively impact voluntary environmental disclosure; board age is found to have a significant but negative effect. The estimated path coefficient from E-score to S-score is strong, positive, and significant; environmental disclosure fully mediates the relationship between corporate governance and social disclosure. This path coefficient is significantly greater for those companies in the high-polluting group.Originality/valueThe findings indicate that high-polluting companies may engage in increased voluntary disclosure of social information as reputation insurance. E-score fully mediates the relationship between corporate governance and S-score more strongly for high-polluting companies, suggesting this group is more likely to engage in and report on socially responsible behaviors to deflect attention away from environmental performance (i.e. greendeflecting).

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Greenwashing in ESG and Its Implications

Noori,

Athota

2024

Advances in Logistics, Operations, and Management Science

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This book chapter discusses greenwashing within the domain of Environmental, Social, and Governance (ESG), reflecting upon the emergent dichotomy between espoused corporate sustainability and actual environmental stewardship. By systematically reviewing the pertinent literature, the chapter highlights the pivotal role of greenwashing as a deceptive tactic within ESG framework. It discusses the Volkswagen's and Coca-Cola's greenwashing practices and offer empirical insights into the inconsistencies in their marketing claims of producing sustainable and eco-friendly products. This chapter explores the variances in ESG reporting due to differing regulatory frameworks and emphasize on the importance of regulatory frameworks in enhancing or impeding transparency in corporate disclosures. The chapter outlines the pressing research questions and practical challenges in containing greenwashing strategies and advocate for future scholarly exploration into the uncharted areas of ESG and corporate sustainability.

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From greenwashing to ESG‐washing: A focus on the circular economy field

Cited by 3 publications

References 90 publications

Sustainability reporting practices of agricultural and forestry companies in Hungary: A content analysis

Sustainability reporting practices of agricultural and forestry companies in Hungary: A content analysis

Insights from analyzing corporate environmental and social disclosure

Greenwashing in ESG and Its Implications

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