Cited by 1,569Corporate Social Responsibility ReportingEnvironmental Sustainability in BusinessAuditing, Earnings Management, Governance

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Greenwash: Corporate Environmental Disclosure under Threat of Audit

Lyon, Thomas P., Maxwell, John W.·2011·Journal of Economics & Management Strategy

DOI 10.1111/j.1530-9134.2010.00282.x

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Abstract

We develop an economic model of “greenwash,” in which a firm strategically discloses environmental information and an activist may audit and penalize the firm for disclosing positive but not negative aspects of its environmental profile. We fully characterize the model's equilibria, and derive a variety of predictions about disclosure behavior. We rationalize conflicting results in the empirical literature, finding a nonmonotonic relationship between a firm's expected environmental performance and its environmental disclosures. Greater activist pressure deters greenwash, but induces some firms to disclose less about their environmental performance. Environmental management systems discourage firms with poor expected environmental performance from greenwashing, which may justify public policies encouraging firms to adopt them.

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A bibliometric analysis of greenwashing research: a closer look at agriculture, food industry and food retail
Montero, A., González‐Torres, T., Rodríguez-Sánchez, J.-L., & Losada, R. G. (2021) · British Food Journal · doi:10.1108/bfj-06-2021-0708 · Cited by 118

Authors: Lyon, T. P., & Maxwell, J. W.
Affiliations: University of Michigan (US)
Indiana University Bloomington (US)
ORCID: Lyon, Thomas P.
Maxwell, John W.
Venue: Journal of Economics & Management Strategy
Publisher: Wiley
Published: 2011-02-24
Volume: 20
Issue: 1
Pages: 3-41
ISSN: 1058-6407 (ISSN-L)
DOI: 10.1111/j.1530-9134.2010.00282.x
OpenAlex: W3125595071
Cited by: 1,569
References: 19
Citations by year: 2026: 280 · 2025: 224 · 2024: 189 · 2023: 168 · 2022: 104 · 2021: 102 · 2020: 106 · 2019: 63 · 2018: 63 · 2017: 58 · 2016: 34 · 2015: 44 · 2014: 42 · 2013: 28 · 2012: 41
FWCI: 125.41
Type: journal article
Language: en
Open access: closed
Licence: doi.wiley.com/10.1002/tdm_license_1.1 (tdm, 1650 d)
Locations: Journal of Economics & Management Strategy (publishedVersion)
RePEc: Research Papers in Economics (submittedVersion)
Deep Blue (University of Michigan) (submittedVersion)
eScholarship (California Digital Library) (submittedVersion)
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, corporate environmental disclosure, activist investors, corporate auditing, disclosure incentives, environmental performance, environmental management systems, strategic disclosure

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Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.

Statistics and arithmetic are recomputed, not judged.

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Greenwash: Corporate Environmental Disclosure under Threat of Audit

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