Mathematical Framework for Quantifying Greenwashing in Corporate Net-Zero Commitments

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Authors: Sunday Izang Luka, Bernard Wilson, Aondona Isaac Terwase
Cited by: 0

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