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All Journal JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS
Putra, Ihsan Manshur
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Praktik Greenwashing dalam pengungkapan ESG: A Systematic Literature Review Nurpatwikanto, Widyo; Putra, Ihsan Manshur; Fikrianoor, Kahfi
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 10 No 2 (2025): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v10i2.20494

Abstract

Research Aim: This study aims to identify current Environmental, Social, and Governance (ESG) practices and evaluate whether company disclosures genuinely reflect sustainability performance or merely highlight favorable aspects. Design/Method/Approach: The research applies a Systematic Literature Review (SLR) approach by reviewing previous studies related to ESG disclosure, corporate performance, and greenwashing behavior from various international journals. Research Finding: The findings reveal that ESG implementation significantly influences a company’s financial performance and the valuation of intangible assets. However, some companies engage in greenwashing to attract investors by overstating their ESG achievements. Theoretical Contribution/Originality: This study contributes to the academic discussion on ESG disclosure by mapping research trends and synthesizing insights from reputable scholars, providing a conceptual understanding of the link between ESG and corporate value. Practitioner/Policy Implication: The results imply that regulators and corporate managers must strengthen transparency and reporting standards to prevent misleading ESG disclosures. Research Limitation: The limitation of this study lies in the restricted number of reviewed articles, which may constrain the comprehensiveness of the analysis.
Co-Authors Fikrianoor, Kahfi Nurpatwikanto, Widyo