Abstract
With the continuous development of the green financial market and the evolution of ESG reports, the corresponding "greenwashing" problems emerge in endlessly. This study takes ESG reports and enterprise greenwashing papers from 2022 as the object of analysis and reviews the research results in this field from the aspects of classification, causes, expression forms, influence and governance of greenwashing phenomena. According to the analysis. with the increasing scale of China's green finance market, the forms of greenwashing are gradually diversified. The imperfect information disclosure system, the asymmetry of market information and the more pursuit of short-term interests by enterprises are the main factors for the occurrence of greenwashing phenomenon. The impact of green analysis from consumer, corporate governance, gradually to the social and environmental level. Based on the above content, the research puts forward many governance opinions on greenwashing behavior, e.g., improving the system and unified standards from the government level as the perspective, strengthening information disclosure and news media supervision from the market perspective, strengthening internal governance from the perspective of enterprises, and improving the level of professional knowledge.
Published Version
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