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Do AI and Digital Technologies Curb Greenwashing in ESG Reporting? Cover

Abstract

This paper examines the relationship between the adoption of Artificial Intelligence (AI) and other Digital Technologies (DT) and corporate greenwashing (ESG-decoupling) based on a structured review and quantitative synthesis of existing empirical evidence. Using the PRISMA framework, we identified 76 relevant studies indexed in Scopus and Web of Science over the period 2009 - 2025. A multi-stage screening process focused on studies employing panel regression methods, standardized ESG disclosure-performance gap measures (derived from Bloomberg/Huazheng and WIND/SynTao databases), and Chinese firm-level data. The quantitative synthesis of reported effect sizes indicates that AI and DT implementation is associated with a statistically significant but modest reduction in greenwashing behavior (standardized β range: –0.17 to –0.03). The effect is more pronounced in state-owned enterprises, high-pollution industries, and larger firms, and is further strengthened by corporate governance mechanisms, including institutional ownership and Big4 audit quality. These relationships appear to operate primarily through improvements in regulatory compliance efficiency, reductions in information asymmetry, and more effective resource allocation.

Language: English
Page range: 365 - 374
Published on: Jul 16, 2026
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year

© 2026 Artem SHAPOSHNIKOV, Svetlana RATNER, Inna CHOBAN DE SOUSA PAIVA, Svetlana BALASHOVA, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.