Main article

Eleanor M. Clarke
Department of Business Informatics, Henley Business School, University of Reading, Reading RG6 6UD, United Kingdom
Daniel J. Mercer
Department of Business Informatics, Henley Business School, University of Reading, Reading RG6 6UD, United Kingdom
Sophia L. Bennett
Department of Business Informatics, Henley Business School, University of Reading, Reading RG6 6UD, United Kingdom
Thomas R. Collins*
Department of Business Informatics, Henley Business School, University of Reading, Reading RG6 6UD, United Kingdom
t.r.collins@reading.ac.uk

Abstract

This study examines whether ESG greenwashing alters firms' sustainable international investment decisions in a digital-finance environment. Using a hand-collected panel of 223 non-financial UK listed firms from 2012 to 2023, we construct a greenwashing index from selective and symbolic ESG disclosure and estimate its effect on outward sustainable investment by probit, IV probit, and a set of robustness designs. The results suggest that greenwashing is associated with a lower probability and lower intensity of sustainable international investment. Mechanism tests indicate a mixed short-run and long-run pattern: symbolic ESG narratives may temporarily ease financing pressure, but greenwashing weakens green innovation, inflates perceived ESG quality, and ultimately erodes the credibility needed for international investment under stricter sustainability scrutiny. The adverse effect is stronger among environmentally sensitive industries and firms with lower analyst coverage, while stronger media monitoring and higher FinTech visibility partly discipline misleading disclosure.

Article details

How to Cite

Digital Greenwashing, FinTech Visibility, and Sustainable International Investment: Evidence and Analysis. (2025). Journal of Environmental Accounting and Green Finance, 3(3), 1-18. https://doi.org/10.63646/jeagf.2025.030301