Greenwashing Risks and Business Intelligence: An Illustrative Diagnostic Framework for Sustainability Narrative-Performance Alignment
Zepeda Pérez, R., Thierry-Aguilera, R., Arana-Solares, I., Granados Mendoza, I. F., Escobedo Velasco, A. Accepted for presentation at IEEM 2026. Supported by the Writing Lab, Institute for the Future of Education, Tecnológico de Monterrey.
Greenwashing, the practice of overstating or misrepresenting a company's sustainability efforts, has become an increasing concern as businesses face rising environmental expectations, regulatory scrutiny, and stakeholder demand for credible ESG disclosure. This paper examines how Business Intelligence (BI) tools can help create an illustrative diagnostic and dashboard for surfacing potential misalignments of misleading sustainability claims by transforming ESG data into human-ready insights for review. Using platforms such as Power BI, the study visualizes key analytical features that signal potential greenwashing, including misalignment between qualitative narratives and quantitative performance, reporting inconsistencies, and deviations from industry benchmarks. An illustrative BI-based model is then developed and simulated to demonstrate how analytics dashboards can operationalize risk patterns while enhancing transparency and accountability in sustainability reporting. The findings highlight both the opportunities and challenges of integrating BI into ESG assurance, particularly regarding data quality, governance, and standardization. By bridging data analytics with ethical oversight, this research positions BI not only as a risk-mitigation tool, but as a value-generating mechanism that strengthens customer trust, supports informed stakeholder decision-making, and reinforces long-term corporate credibility.