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<p>Drawing on impression management theory, this study investigates the presence of potential greenwashing in sustainability reports (SRs) by examining three textual dimensions: readability, sentiment, and boilerplate content. A novel three-dimensional categorization framework was developed to capture companies’ sustainability communication strategies. Using text mining and natural language processing techniques, we analyzed 105 English- language SRs published by companies listed on the BIST Sustainability Index between 2021 and 2023, comprising over 250,000 sentences. The findings reveal a general trend toward more readable and positive narratives; however, in some cases, this was accompanied by increased use of boilerplate language, suggesting impression management practices. Notably, a small group of companies consistently exhibited a high-risk communication profile indicative of potential greenwashing. This study contributes to the literature by integrating three complementary textual indicators into a unified model for detecting greenwashing behaviors. The results provide practical implications for regulators and stakeholders seeking to enhance the credibility and transparency of corporate sustainability reporting.</p>

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A multi-dimensional textual framework for detecting greenwashing in sustainability reporting

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2026年2月24日

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  • Yavuz Kılınç,
  • Muhammet Rıdvan İnce,
  • Ahmet Cemkut Badem

摘要

Drawing on impression management theory, this study investigates the presence of potential greenwashing in sustainability reports (SRs) by examining three textual dimensions: readability, sentiment, and boilerplate content. A novel three-dimensional categorization framework was developed to capture companies’ sustainability communication strategies. Using text mining and natural language processing techniques, we analyzed 105 English- language SRs published by companies listed on the BIST Sustainability Index between 2021 and 2023, comprising over 250,000 sentences. The findings reveal a general trend toward more readable and positive narratives; however, in some cases, this was accompanied by increased use of boilerplate language, suggesting impression management practices. Notably, a small group of companies consistently exhibited a high-risk communication profile indicative of potential greenwashing. This study contributes to the literature by integrating three complementary textual indicators into a unified model for detecting greenwashing behaviors. The results provide practical implications for regulators and stakeholders seeking to enhance the credibility and transparency of corporate sustainability reporting.