Greenwashing Typologies and Corporate Reporting Vulnerabilities
Author:
Andreea IURAS, Victoria BOGDAN
JEL:
M41, M14, G30
DOI:
10.20869/AUDITF/2026/184/025
Keywords:
corporate reporting; greenwashing; CSR; typologies; vulnerabilities;
Abstract:
The evolution of the concept of greenwashing reflects the transition from a problem limited to corporate communication and marketing to a multidimensional phenomenon, recognised as a major threat to the credibility, transparency and quality of corporate sustainability reporting. This article aims to consolidate academic and regulatory research by proposing a comprehensive typology of greenwashing practices and by identifying the vulnerabilities that allow these practices to continue within modern corporate reporting systems. The research method used consists of an exploratory qualitative approach, which is based on an ablative reflexive thematic analysis of the academic literature and the recent regulatory framework, using publications from 2020-2025, extracted from Web of Science, Scopus and Google Scholar platforms. Based on this analysis, the authors created an integrated dynamic theoretical framework for the greenwashing phenomenon, outlined its typologies, and identified key vulnerabilities in corporate reporting that enable the persistence of greenwashing.
Abstract(271KB)
Article(990KB)