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A Systematic Review of The Greenwashing Literature: Conceptual Framework , Measurement Scale, and Future Research Directions
Akram Afsay *1 , Zahra Akbari2
1- Assistant Professor, Department of Accounting, University of Tehran, College of Farabi, Qom, Iran. (Corresponding Author) , a.afsay@ut.ac.ir
2- MSc, Department of Accounting, University of Tehran, College of Farabi, Qom, Iran. zhrakbari@ut.ac.ir
Abstract:   (95 Views)
With the proliferation of companies’ environmental claims and increasing concerns about the accuracy and transparency of these claims, greenwashing has become one of the major challenges in corporate governance and sustainability disclosure. This systematic review provides a comprehensive and integrated view of the greenwashing phenomenon by analyzing 192 scientific articles published in 58 reputable journals between 1997 and 2025. The present study examines the definitions, measurement methods, and various examples of greenwashing. A careful review of the research background indicates that, among the studies conducted so far, no systematic review with this level of comprehensiveness that covers all theoretical and practical aspects of greenwashing has been conducted. In addition, this study systematically reviews the motivations and consequences of greenwashing, as well as explains the role of mediating and moderating variables, developing a coherent framework at both the firm and external levels. Finally, this study outlines three main directions for future studies, providing valuable recommendations to enrich the academic literature, promote government policymaking, and improve corporate practices.
Keywords: Corporate social responsibility, greenwashing, selective information disclosure, symbolic behavior.
     
Type of Study: Research | Subject: General
Received: 2026/01/5 | Accepted: 2026/03/1
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