Greenwash: Corporate Environmental Disclosure Under Threat of Audit

Auditing is a tool used to bring accountability to corporate reporting. In this research, we explore how auditing affects greenwashing. You’ll learn:

  1. Why activist auditing reduces greenwashing, but also reduces overall environmental disclosure.

  2. How environmental management systems discourage unsustainable companies from attempting to greenwash.

This article is not open access, but we’ve provided a PDF for your learning use only. This PDF cannot be shared or used publicly without permission.

Previous
Previous

Strategic Environmental Disclosure: Evidence from the DOE's Voluntary Greenhouse Gas Registry