Greenwashing in Sustainability Reporting: A Systematic Literature Review of Strategic Typologies and Content-Analysis-Based Measurement Approaches

This paper presents a systematic literature review (SLR) of research on strategic positioning of companies and the measurement of greenwashing in sustainability reporting. Its main aim is to synthesize and organize the existing literature, identify key research gaps, and outline directions for future studies. Drawing on a rigorous content analysis of 88 studies, we delineate strategic typologies of greenwashing in sustainability reporting and examine content-analysis-based measurement approaches used to detect it. Our SLR shows that most strategic typologies draw on theories such as legitimacy theory, impression management theory, signaling theory, and stakeholder theory. Several studies adopt a four-quadrant matrix with varying conceptual dimensions, while others classify strategic responses to institutional pressures along a passive–active continuum. However, the evidence suggests that to assume that companies uniformly pursue sustainability reporting strategies is a major oversimplification. The findings also indicate that the literature proposes a variety of innovative, content-analysis-based approaches aimed at capturing divergences between communicative claims and organizational realities—most notably, discrepancies between disclosure and measurable performance, and between symbolic and substantive sustainability actions, as well as the identification of selective or manipulative communication practices that may signal greenwashing. Analytical techniques commonly focus on linguistic and visual cues in sustainability reports, including tone (sentiment and narrative framing), readability (both traditional readability indices and machine learning–based textual complexity measures), and visual content (selective emphasis, imagery framing, and graphic distortions). We also synthesize studies that document empirically verified instances of greenwashing and contrast them with research that, in our view, relies on overly simplified or untested assumptions. Based on this SLR, we identify central theoretical and methodological priorities for advancing the study of greenwashing in sustainability reporting and propose a research agenda to guide future research.