IS INTEGRATED REPORTING A GREENWASHING?
IS INTEGRATED REPORTING A GREENWASHING?
Author(s): Süleyman Yükçü, Selda KorgaSubject(s): Business Economy / Management, Energy and Environmental Studies, Environmental and Energy policy, Political Ecology, Environmental interactions, Accounting - Business Administration
Published by: Editura Universitaria Craiova
Keywords: greenwashing; integrated reporting; natural capital;
Summary/Abstract: This study aims to investigate the presence of greenwashing practices within the integrated reports of enterprises operating within the integrated reporting framework. The study examines the statements on environmental management and indicators of natural capital in the integrated reports of 13 enterprises that published such reports in 2022. The analysis aims to identify whether these enterprises employ greenwashing practices in their explanations related to these indicators. In the study, it was observed that the enterprises within the scope of the research applied to greenwashing applications in their integrated reports. By presenting the findings, the study will determine whether greenwashing practices are prevalent within integrated reporting.
Journal: Revista tinerilor economişti
- Issue Year: 2023
- Issue No: 41
- Page Range: 7-15
- Page Count: 9
- Language: English