Greenwashing and sustainability assurance: a review and call for future research

Clinton Wallace Free · Stewart Jones · Marie‐Soleil Tremblay

132 citations0/0 files storedJournal of Accounting Literature

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

Purpose The purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in this area. Design/methodology/approach This article offers an original analysis of papers published on greenwashing and sustainability assurance research in the field of accounting. It adopts a systematic literature review and a narrative approach to analyse the dominant themes and key findings in this new and rapidly evolving field. From this overview, specific avenues for future research are identified. Findings In the past few years there has been a substantial spike in concern relating to greenwashing among academics, practitioners, regulators and society. This growing concern has only partly been reflected in the research literature. To date, research has primarily focused on: (1) the characteristics of firms adopting sustainability assurance, (2) the challenges facing sustainability auditors, (3) the development of appropriate assurance standards and regulations, and (4) capital market responses to greenwashing and sustainability auditing/assurance. Three key future research issues with respect to greenwashing are identified: (1) the future of standard-setter attempts to regulate greenwashing, (2) professional jockeying in sustainability reporting assurance, and (3) capital market opportunities and challenges relating to greenwashing and assurance. Originality/value Despite the profound economic and reputational impact of greenwashing and the rapid development of sustainability assurance services, research in accounting remains fragmented and emergent. This review identifies avenues offering considerable scope for inter-disciplinarity and bridging the divide between academia and practice.

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References

2021Mandatory CSR and sustainability reporting: economic analysis and literature review 2011Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing 2015The Means and End of Greenwash 2009Assurance on Sustainability Reports: An International Comparison 2003Determinants of market reactions to restatement announcements 2011The Harm of Symbolic Actions and Green-Washing: Corporate Actions and Communications on Environmental Performance and Their Financial Implications 2016On the shoulders of giants: undertaking a structured literature review in accounting 2014Integrated Reporting: Insights, gaps and an agenda for future research

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