...Sarah Khamis; Yara Ibrahim; Ismail Gomaa; Toshitsugu Otake; Hosam Moubarak; Hebatallah Abd El Salam Badawy Purpose This study aims to examine whether greenwashing, defined as the discrepancy between environmental disclosure and substantive environmental performance, creates shareholder value...

...Heba Saad Hassan Elawadly; Sahar Elnakeeb Purpose This paper aims to examine the real impact of digitalization on the effectiveness of environmental and social accountability in terms of greenwashing ( GW ), comprehensiveness of disclosure, readability, disclosure tone and environmental, social...

...Iva Mihaylova; Andreas Blumer Purpose A recent systematic methodological review (Bernini et al., 2024) found that the current greenwashing measurement is predominantly confined to stakeholders’ subjective, perception-based measures and concluded that knowledge about greenwashing...

...K. Kishan; Zubir Azhar Purpose The purpose of this study is to investigate the extent of greenwashing in the sustainability reports of Malaysian public-listed companies. Design/methodology/approach The presence of two forms of greenwashing, namely, via readability and tone, was examined...

...Merve Kilic Karamahmutoglu Purpose This study aims to investigate whether companies partake in Global Reporting Initiative (GRI) adoption primarily for signaling purposes to demonstrate their superior corporate social responsibility (CSR) performance or for greenwashing purposes to obscure...

... that auditors will reduce their auditing efforts by performing less substantive audit procedures in response to the reduction in risk assessment for CSR-transparent firms. Hence, our first hypothesis is as follows: Under the alternative greenwashing hypothesis, where CSR information is considered cosmetic...

...Sourour Hamza; Anis Jarboui Purpose The purpose of this paper is to investigate to what extent corporate social responsibility (CSR) is used as a symbolic strategy of greenwashing. Analyses focus on the relationship between CSR and disclosure tone management practice in sustainable reports derived...