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All Journal Jurnal Ilmiah Wahana Akuntansi Entrepreneurship and Small Business Research
Mugisana, Radi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Greenwashing dalam Pengungkapan ESG: Tinjauan Literatur Sistematis Melalui Analisis Teoretis dan Bibliometrik Mugisana, Radi; Eneng Nurdiana Septifani; Laras Angelia Nirwana Sari
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 2 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.20.0212

Abstract

This study aims to examine greenwashing practices in Environmental, Social, and Governance (ESG) disclosure through a Systematic Literature Review (SLR) approach combined with theoretical and bibliometric analysis, utilizing Scopus-indexed journal articles from 2019 to 2025, supported by the Watase Uake Tools platform to ensure the selection and visualization of structured and relevant article keywords. The results of the study show that greenwashing practices tend to emerge when companies face pressure for legitimacy and high stakeholder expectations, while internal capacity and governance are not yet able to support substantive sustainability practices. Manipulation of report narratives, low report readability, and inconsistent ESG reporting standards also contribute to the spread of misinformation. The findings indicate that strengthening regulations, utilizing misinformation detection technologies such as artificial intelligence (AI), and strengthening governance are strategies to mitigate greenwashing. Bibliometric mapping shows that research related to greenwashing in ESG disclosure generally focuses on issues of regulation, transparency, governance, and reporting quality, while SLR methodology and bibliometric analysis are still limited. This study offers novelty by combining SLR analysis with bibliometrics and integrating legitimacy theory and stakeholder theory to provide a more comprehensive understanding of the root causes and future directions of research.
Analysis of Overclaim Practices in Skincare Products: Review from Moral, Business Ethics, and Legal Protection Perspectives Mugisana, Radi; Septifani, Eneng Nurdiana
Entrepreneurship and Small Business Research Vol. 3 No. 3 (2024): Entrepreneurship and Small Business Research (December 2024 - March 2025)
Publisher : Publication Division of International Ecsis Association

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Abstract

In the contemporary digital marketplace, the rapid expansion of the skincare industry has intensified concerns over exaggerated product claims and the erosion of consumer trust. Overclaiming has become increasingly visible in Indonesia, particularly through aggressive digital marketing and influencer endorsements. This study aims to analyze overclaim practices in skincare products from the perspectives of morality, business ethics, and consumer legal protection, while examining the legal consequences for business actors under Law No. 8 of 1999 on Consumer Protection and BPOM Regulation No. 25 of 2025 on Technical Requirements for Cosmetic Ingredients. Employing a qualitative descriptive method combined with a normative juridical approach, the research utilizes documentation of laboratory-test-based educational content from the TikTok account @dokterdetektif as primary empirical data, supported by relevant legal and academic sources. The findings reveal significant discrepancies between advertised claims and laboratory results in several brands, indicating violations of ethical principles such as honesty, transparency, and social responsibility. Overclaim practices generate social distrust, economic loss, health risks, and potential civil and criminal liabilities for business actors. This study contributes by offering an integrated moral–legal accountability framework that links digital-era marketing practices with consumer protection enforcement, thereby enriching the discourse on ethical governance and sustainable business conduct in the skincare industry.
Co-Authors Eneng Nurdiana Septifani Laras Angelia Nirwana Sari Septifani, Eneng Nurdiana