Year: 2026
Type: article
Abstract: With the increasing attention of the ESG concept, the ESG information disclosure of enterprises has received unprecedented attention. This study takes Zijin Mining as a case, examines its ESG greenwashing practices, and identifies the underlying motivations and corresponding governance measures. Research shows that Zijin Mining has gaps between discourse and practice at the three levels of environment, society and governance, and creates a corporate image of “good ESG performance” on the surface through strategic disclosure; At the same time, the drive of internal interests and the ambiguity of external ESG disclosure standards create opportunities for corporate ESG greenwashing. Therefore, corporate ESG greenwashing should be curbed by improving internal governance systems and strengthening external regulatory oversight. While deeply analyzing the internal ESG greenwashing practices and motives of Zijin Mining, this article provides specific practical countermeasures for the management of ESG greenwashing practices.
Author: Jingfei Zeng
Institution: Jiangxi University of Finance and Economics
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7225331714