Greenwashing Typologies and Corporate Reporting Vulnerabilities

The evolution of the concept of greenwashing reflects the transition from a problem limited to corporate communication and marketing to a multidimensional phenomenon, recognised as a major threat to the credibility, transparency and quality of corporate sustainability reporting. This article aims to consolidate academic and regulatory research by proposing a comprehensive typology of greenwashing practices and by identifying the vulnerabilities that allow these practices to continue within modern corporate reporting systems. The research method used consists of an exploratory qualitative approach, which is based on an ablative reflexive thematic analysis of the academic literature and the recent regulatory framework, using publications from 2020-2025, extracted from Web of Science, Scopus and Google Scholar platforms. Based on this analysis, the authors created an integrated dynamic theoretical framework for the greenwashing phenomenon, outlined its typologies, and identified key vulnerabilities in corporate reporting that enable the persistence of greenwashing.

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Publication Details

Journal
DOAJ (DOAJ: Directory of Open Access Journals)
Published
2026-11-01
DOI
https://doi.org/10.20869/auditf/2026/184/025
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
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article

Greenwashing Typologies and Corporate Reporting Vulnerabilities

Andreea IURAȘ, Victoria Bogdan
2 links
DOAJ (DOAJ: Directory of Open Access Journals)
Corporate Social Responsibility Reporting
article

Greenwashing Typologies and Corporate Reporting Vulnerabilities

Andreea IURAȘ, Victoria Bogdan
article en

Abstract

The evolution of the concept of greenwashing reflects the transition from a problem limited to corporate communication and marketing to a multidimensional phenomenon, recognised as a major threat to the credibility, transparency and quality of corporate sustainability reporting. This article aims to consolidate academic and regulatory research by proposing a comprehensive typology of greenwashing practices and by identifying the vulnerabilities that allow these practices to continue within modern corporate reporting systems. The research method used consists of an exploratory qualitative approach, which is based on an ablative reflexive thematic analysis of the academic literature and the recent regulatory framework, using publications from 2020-2025, extracted from Web of Science, Scopus and Google Scholar platforms. Based on this analysis, the authors created an integrated dynamic theoretical framework for the greenwashing phenomenon, outlined its typologies, and identified key vulnerabilities in corporate reporting that enable the persistence of greenwashing.

DOAJ (DOAJ: Directory of Open Access Journals)
Openalex Percentile: Top 10%
Corporate Social Responsibility Reporting
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