Mathematical Framework for Quantifying Greenwashing in Corporate Net-Zero Commitments
Abstract
This paper develops a rigorous mathematical framework for detecting and quantifying greenwashing in corporate net-zero emission commitments. We introduce the Greenwashing Index (GI), a composite metric derived from information-theoretic and stochastic analysis of corporate climate disclosures. Through dimensional analysis and Bayesian inference, we establish that traditional carbon accounting methods [10, 11] systematically underestimate scope 3 emissions by , creating substantial opportunity for deceptive net-zero claims. Our model demonstrates that current voluntary carbon markets exhibit price inefficiencies characterized by a log-normal distribution with, enabling arbitrage-based greenwashing strategies. We prove that under realistic assumptions, of Fortune 500 net-zero pledges fail mathematical consistency tests when evaluated against their operational emission trajectories. The framework provides quantitative thresholds for regulatory intervention and establishes a foundation for verifiable climate accountability.
Fields of Study & Subjects
Corporate Social Responsibility Reporting
Climate Change Policy and Economics
Sustainable Finance and Green Bonds
Publication details
- Journal / source
- World Journal of Advanced Research and Reviews
- Volume
- 29
- Issue
- 2
- Pages
- 1169–1174
- Publication date
- 23 February 2026
- Language
- EN