Sustainability reporting and greenwashing: A bibliometrics assessment in G7 and non-G7 nations
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AbstractThis study aims to provide a comprehensive overview of the scholarly work and discussion on greenwashing in sustainability reporting (GiSR) and tease out dominant themes that emerge from the literature, and the different emphasis of research between G7 and non-G7 nations. Based on a total of 87 articles from the Web of Science (WoS) database, this study adopts the bibliometrics and content analysis approach, which uses both numerical and visualization techniques to examine the extant literature from 2003 – 2022. The outcomes of the scientific bibliographic coupling identified three dominant themes: (i) Greenwashing (exaggeration of green effort); (ii) ESG disclosures and performance gap and (iii); Communicative legitimation strategies and reporting of negative aspects. Results highlighted overlaps and differences between G7 and non-G7 countries, and the need for further research in non-G7 countries on the institutional, cultural, and socioeconomic variances on greenwashing, firm-level variations in behavior, leadership and strategy on greenwashing, the use of technology in detecting greenwashing, as well as the role of regulatory and governance in corporate reporting to mitigate greenwashing. This study hopes to attract the attention of researchers, policymakers, and businesses to counteract greenwashing by recognizing its determinants and contribute to the quality and credibility of sustainability reporting.
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Systematic literature reviews highlight the pervasiveness of selective and exaggerated ESG disclosures that undermine the credibility of sustainability reporting.
“Systematic literature reviews further highlight the pervasiveness of selective and exaggerated ESG disclosures that undermine the credibility of sustainability reporting, emphasizing the importance of stronger verification mechanisms and governance safeguards to counter greenwashing risks [22,23].”
From Artificial Intelligence in Managerial Decision-Making for Sustainable Business Models: A Systematic Literature Review (2026) · cites this paper as [22]
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“…of the main drawbacks of sustainability reporting is greenwashing, where companies continue to use a great deal of discretion in their reporting [32,41,42], which results in discrepancies and a lack of comparability even in the face of regulatory improvements like the European Union’s Corporate…”
Self-citationHermawan, J., Wijaya, L. I., & Rianawati, A. (2025) · Cogent Business & Management · doi:10.1080/23311975.2025.2525531 · Cited by 18 · see citing works
“…[e.g. Sustainability accounting Standards Board (SaSB), global Reporting initiative (gRi), tcFD] and mature market mechanisms (ahmad et al., 2023; Sundarasen et al., 2024), the asian landscape presents a more diverse and fragmented eSg adoption pattern shaped by rapid economic development,…”
A Framework for Mitigating Greenwashing in Sustainability Reporting
Šneiderienė, A., & Legenzova, R. (2026) · Sustainability · doi:10.3390/su18010524 · Cited by 18 · see citing works
“Although assurance is commonly seen as a way to improve credibility and lower the possibility of false disclosures, empirical data indicate that its effect depends on governance quality, scope, and independence [24,30].”
Sundarasen, S., & Saleem, F. (2025) · International Journal of Financial Studies · doi:10.3390/ijfs13020087 · Cited by 10 · see citing works
“As adopted in several established studies (Sundarasen et al., 2024; Khatib et al., 2023; Ejaz et al., 2022; Ansari et al., 2022; Donthu et al., 2021), this study analyzed the dataset using bibliometric and content analysis techniques.”
Self-citationUrbanovič, M., & Holubčík, M. (2026) · Systems · doi:10.3390/systems14030245 · Cited by 9 · see citing works
Sustainability reporting and sustainable development goals: bibliometric analysis
Cumbana, D. A. P. T., & Ventura, J. B. (2025) · Cogent Business & Management · doi:10.1080/23311975.2024.2444547 · Cited by 7 · see citing works
“…more ethical and sustainable environment, and organizations do not only care about results but also wish to help for a more sustainable future (sundarasen et al., 2024). sr have started to draw more attention from stakeholders who want to understand how firms combine social and environmental…”
InfluentialWen, T., & Wang, Y. (2025) · Business Strategy & Development · doi:10.1002/bsd2.70112 · Cited by 6 · see citing works
When green is not clean: A synthesis of evidence on greenwashing and consumer trust
Alsaggaf, H. A. (2025) · International Journal of ADVANCED AND APPLIED SCIENCES · doi:10.21833/ijaas.2025.07.021 · Cited by 5 · see citing works
Mapping ESG disclosure and reporting standards in sustainability reports using bibliometric analysis
Safas, V. P., & Khan, M. A. (2026) · Discover Sustainability · doi:10.1007/s43621-025-02518-6 · Cited by 6 · see citing works
Consumer Perceptions of Greenwashing in Local Agri-Food Systems and Rural Tourism
Grīnberga-Zālīte, G., Furmanova, K., Zeverte-Rivza, S., Paula, L., & Kindzule-Millere, I. (2025) · Agriculture · doi:10.3390/agriculture15191997 · Cited by 5 · see citing works
“Last 5 years [23,29] Consumers of local and rural food systems increasingly demand transparency and authenticity in sustainability claims.”
Effects of the information revolution on sustainable development in higher education institutions
Filho, W. L., Pajuelo, M. L., Avelar, A. B. A., Gulati, P., & Özeltürkay, E. Y. (2026) · Discover Sustainability · doi:10.1007/s43621-025-02458-1 · Cited by 3 · see citing works
“For example, Sundarasen et al. [76] noted the growth of sustainability reporting, moving from “paucity” in 2000 to “saturation” in 2022, highlighting sustainability’s rising importance.”
CSR's Moral Commitment and Greenwashing
Khan, S. K. S. (2024) · International Journal of Advanced Research in Science Communication and Technology · doi:10.48175/ijarsct-19279 · Cited by 1 · see citing works
Legal Framework in Turkiye within the Scope of Transition from Greenwashing to Green Trust
Başar, A. B., & Selimoğlu, S. K. (2025) · Muhasebe ve Finansman Dergisi · doi:10.25095/mufad.1763631 · Cited by 1 · see citing works
Pacheco, G. J. V., Medina, C. S. V., Manotas, E. N., & Castillo, A. E. E. (2025) · Innovar · doi:10.15446/innovar.v35n98.123098 · Cited by 1 · see citing works
Navigating the Current Sustainability Practices of the Bangladesh Garment Industry
Barsha, U. H., Vilches, S., & Lee, Y.-A. (2026) · Sustainability · doi:10.3390/su18073234 · Cited by 1 · see citing works
Herman, K. S., & Xiang, J. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4822345
Hegyi, J., Troján, S., Varga, A. M., Gombkötő, N., & Kacz, K. (2024) · BIO Web of Conferences · doi:10.1051/bioconf/202412501010
“This means that new tools and approaches are needed to counteract greenwashing practices and the manipulation of non-financial information Sundarasen et al. [21].”
BackgroundImpact of Sustainability Reporting on Firm Value with Audit Quality as Moderator: Coal Companies
Butar-Butar, D. T. M., & Itan, I. (2025) · Jurnal Ilmiah Akuntansi Kesatuan · doi:10.37641/jiakes.v13i3.3399
Etyka zawodowa w rachunkowości w dobie cyfryzacji
Voss, G., Ciak, J. M., Zyznarska-Dworczak, B., & Huterski, R. (2025) · doi:10.22367/uekat.9788378759454
Self-citationColorwashing jako narzędzie zarządzania wizerunkiem globalnych korporacji w mediach
Gadziałowska, H. (2025) · Zarządzanie Mediami · doi:10.4467/23540214zm.25.014.22134
Hladika, M., Grbavac, J., & Poljašević, J. (2025) · Wroclaw University of Economics and Business eBooks · doi:10.15611/2025.77.1.04
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Integrated Reporting: A Research Note on Measurement, Verification, and Capital Market Relevance
Joshi, P. (2026) · International Journal of Accounting and Management Sciences · doi:10.56830/ijams04202603
Fintech, Blockchain and Artificial Intelligence in Circular Finance
Yakubu, I. N., Adam, I. O., & Seini, A. B. (2026) · Circular economy and sustainability · doi:10.1007/978-3-032-19464-0_9
Driving sustainability with Industry 4.0: the role of accounting and risk management
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Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies
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Entrepreneurial Accounting for Sustainable Development
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“This distinction is particularly relevant to concerns surrounding greenwashing, obfuscation, and strategic tone management, through which organizations may create a favorable sustainability impression without providing equivalent evidence of substantive performance [21, 49].”
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- Authors
- Sundarasen, S., Zyznarska-Dworczak, B., & Goel, S.
- Affiliations
- Prince Sultan University (SA)
- Poznań University of Economics and Business (PL)
- University of North Dakota (US)
- Corresponding author
- Sundarasen, Sheela
- Venue
- Cogent Business & Management
- Publisher
- Informa UK Limited
- Published
- 2024-03-11
- Volume
- 11
- Issue
- 1
- ISSN
- 2331-1975 (ISSN-L)
- OpenAlex
- W4392647524
- Cited by
- 39
- References
- 90
- Citations by year
- 2026: 17 · 2025: 15 · 2024: 7
- FWCI
- 13.11
- Type
- journal article
- Language
- en
- Open access
- gold
- doi.org
- Licence
- Locations
- Cogent Business & Management (publishedVersion, cc-by)
- Econstor (Econstor) (submittedVersion, cc-by)
- RePEc: Research Papers in Economics (submittedVersion)
- DOAJ (DOAJ: Directory of Open Access Journals) (submittedVersion, cc-by-sa)
- Funders
- Prince Sultan University
- Topics
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
- Social Sciences › Business, Management and Accounting › Marketing › Environmental Sustainability in Business
- Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
- Keywords
- greenwashing, sustainability reporting, ESG disclosure, corporate governance, research trends
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