Retnoningrum Hidayah, Dwi Ratmono
Greenwashing is a management action that misleads stakeholders regarding the company's environmental practices. This study aims to examine the influence of audit committees on greenwashing. The method used is a mixed method, which combines a literature review with a systematic approach and a quantitative approach. The sample uses mining companies. The observation years were five (5) years from 2019 to 2023. The total sample is 150 analysis units. The data analysis used linear regression with SPSS 26. The results show the existence of the audit committee positively influences greenwashing practices. The development of forensic science can help the audit committee in the early detection of greenwashing practices. Regarding the researcher's knowledge, this is the first study that discusses the relationship between audit committees and greenwashing in a comprehensive study scheme. Based on the result, companies should improve the audit committee's expertise in forensic science for sustainability governance. Regulators should create clear and uniform guidelines regarding implementing sustainability reports to minimise greenwashing practices. Further research can apply causality analysis using longitudinal data. © Published under licence by IOP Publishing Ltd.
Doctoral Program in Economics, Faculty of Economics and Business, Universitas Diponegoro, Semarang, Indonesia; Department of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, Indonesia; Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Semarang, Indonesia
