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CSR and Greenwashing: A Matter of Perception in the Search of Legitimacy

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Accounting, Accountability and Society

Part of the book series: CSR, Sustainability, Ethics & Governance ((CSEG))

Abstract

In recent decades, corporate communication has undergone significant changes in terms of channel, content and receivers. To be accountable, companies are called upon to satisfy a plurality of stakeholders who are increasingly interested in non-financial information. In addition, the type and scope of information can significantly influence the competitive advantage of the company and especially, its credibility and reputation. Today, companies are required to engage in corporate social responsibility (CSR) initiatives to give response to the call for action from their stakeholders and society. However, some companies engage in CSR initiatives with the aim of only achieving or increasing their level of legitimacy. When companies offer misleading communication and then try to influence the perceptions of their stakeholders, they incur the phenomenon known in literature as “greenwashing”. Thus, the aim of this work is to analyse the phenomenon of greenwashing, tracing its evolution in the extant literature. Greenwashing will then be analysed through the lens of the legitimacy theory and starting from Habermas’s communication theory to define and broaden the relationships between the concepts of disclosure, credibility, legitimacy, perception and greenwashing.

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Notes

  1. 1.

    “Save Our Planet: Every day, millions of gallons of water are used to wash towels that have only been used once. You make the choice: A towel on the rack means, ‘I will use again.’ A towel on the floor means, ‘Please replace.’ Thank you for helping us conserve the Earth’s vital resources”.

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Authors and Affiliations

  1. Department of Economics and Management, University of Parma, Parma, Italy

    Federica Balluchi & Riccardo Torelli

  2. Department of Communication and Economics, Modena and Reggio Emilia University, Reggio Emilia, Italy

    Arianna Lazzini

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  1. Federica Balluchi
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  2. Arianna Lazzini
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Correspondence to Riccardo Torelli .

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Editors and Affiliations

  1. Department of Economics, Society and Politics, University of Urbino Carlo Bo, Urbino, Italy

    Mara Del Baldo

  2. School of Accounting and Commercial Law, Victoria University of Wellington, Wellington, New Zealand

    Jesse Dillard

  3. Department of Management, University of Bologna, Rimini, Italy

    Maria-Gabriella Baldarelli

  4. Department of Economics, Society and Politics, University of Urbino Carlo Bo, Urbino, Italy

    Massimo Ciambotti

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Balluchi, F., Lazzini, A., Torelli, R. (2020). CSR and Greenwashing: A Matter of Perception in the Search of Legitimacy. In: Del Baldo, M., Dillard, J., Baldarelli, MG., Ciambotti, M. (eds) Accounting, Accountability and Society. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-41142-8_8

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