ISSN: 2225-8329
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The credibility of corporate sustainability reports is undermined by greenwashing, which provides a false sense of how effectively a company is implementing its claimed environmental efforts. Both Artificial Intelligence (AI) and blockchain are complementary digital tools that can help address greenwashing. AI has the potential to analyze large volumes of sustainability-related data to identify false claims or inconsistencies in statements made in reports, while blockchain provides transparency, traceability, and accountability for the data used to support those claims . However, neither of these technologies alone guarantees accurate reporting. AI systems may generate biased or uninterpretable outcomes, and blockchain systems cannot verify the validity of the data entered them. Consequently, the present study develops a simplified conceptual model showing how the application of AI and blockchain technologies affect the potential for greenwashing, while sustainability disclosure quality acts as a mediator. In addition, the model illustrates that the use of both technologies together can have a greater effect than if they were applied independently, and that the quality of external assurance strengthens this relationship. To test the proposed model, the study develops six hypotheses based on direct effects, mediation effects, synergy effects, and moderating variables. Ultimately, the model contributes to the current body of knowledge by demonstrating that sustainability disclosure quality serves as the main channel through which digital transformations can reduce greenwashing. Additionally, the model provides key boundary conditions such as data authenticity, algorithmic explainability, external assurance, and independent performance verification for future empirical studies.
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