Does greenwashing relate to higher ESG report readability? The boundary role of information quality

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.