Green, green, it’s green they say: a conceptual framework for measuring greenwashing on firm level

URN to cite this document:: urn:nbn:de:bvb:355-epub-551495
DOI to cite this document:: 10.5283/epub.55149

Dorfleitner, Gregor

; Utz, Sebastian

License: Creative Commons Attribution 4.0
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Date of publication of this fulltext: 06 Dec 2023 06:33

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Abstract

This paper proposes a conceptual framework to determine a greenwashing indicator on firm level, based on five pillars of information that capture the key drivers of greenwashing: soft ESG data, textual self-representation, green marketing expenses, green virtue for the apparent green performance, and hard ESG data as a measure of the real green performance. The proposed framework is built on a ...