グリーンウォッシュはESGレポートの可読性と関連するか？情報品質の境界的役割
Does greenwashing relate to higher ESG report readability? The boundary role of information quality (原題)
Sulhendri Sulhendri, Alex Johanes Simamora, Hartutik Hartutik, Wildan Yudhanto
🤖 gxceed AI 要約
日本語
インドネシア証券取引所のESG指数採用企業を対象に、グリーンウォッシュとESGレポートの可読性の関係を検証した研究。グリーンウォッシュは可読性と正の関係にあり、読みやすく説得的な開示が印象管理に使われることを示す。情報品質が高いとこの関係は弱まり、実質性の高い開示へとつながる。
English
This study examines the link between greenwashing and ESG report readability among Indonesian ESG-index firms. Greenwashing is positively associated with readability, suggesting firms use simple, persuasive narratives for impression management. Higher information quality weakens this relationship, indicating more substantive disclosure.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準や有報でのサステナビリティ開示が進む中、開示の「読みやすさ」が必ずしも実質性を意味しないという示唆は、統合報告書やESG評価対応を進める日本企業にとって重要な警告となる。情報品質の境界条件は、日本企業がグリーンウォッシュと見なされないための開示設計に直結する。
In the global GX context
As global disclosure frameworks (ISSB, CSRD, SEC climate) emphasize readability and accessibility, this paper warns that easy-to-read ESG narratives can mask greenwashing. It adds to impression management theory in disclosure scholarship, relevant for regulators and standard-setters evaluating disclosure quality.
👥 読者別の含意
🔬研究者:グリーンウォッシュと開示の可読性の関係に、情報品質という調整変数を導入した点が理論的貢献。
🏢実務担当者:ESGレポートの読みやすさが印象管理に使われ得ることを認識し、実質的な情報開示を心がけるべき。
🏛政策担当者:開示の可読性だけでなく情報品質を評価する枠組みの必要性を示唆。
📄 Abstract（原文）
Purpose This research aims to examine the relationship between greenwashing and ESG report readability, with information quality as a moderating variable. This study focuses on ESG-index firms with higher ESG visibility and that face stronger reputational expectations from stakeholders. Design/methodology/approach This research uses samples of 199 and 101 firms listed on the ESG Index 2025 on the Indonesian Stock Exchange. The gap between ESG disclosure and ESG performance measures greenwashing. Readability is measured by Flesch Reading Ease, Flesch–Kincaid Grade Level and Gunning Fog. Information quality is measured by ESG information coverage, compliance and depth. Data analysis uses OLS regression with industry fixed effects and heteroskedasticity-robust standard errors. Findings Based on the analysis, greenwashing is positively related to readability. It indicates that greenwashing coexists with simple, easy-to-read and communicative ESG information to build a positive impression. The result also shows that information quality weakens the positive relationship between greenwashing and readability. Higher information quality shows that firms use less simple, less persuasive and less substantive narratives. Originality/value First, this research extends the impression management theory by examining greenwashing as a persuasive simplification strategy. Second, this research fills the previous gap in the inconsistent relationship between greenwashing and readability. Third, this research introduces the perspective that readability can be an impression management strategy. Fourth, this study highlights information quality as a boundary condition that restricts the use of readable but less substantive ESG narratives.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1108/ijqrm-06-2026-0321first seen 2026-10-01 04:51:23
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