Digital Shields Against Green Deceit: How China's Environmental Tax Law and E-Governance Combat Corporate Greenwashing

Greenwashing—the practice of companies exaggerating or fabricating their environmental credentials—undermines public trust and impedes genuine sustainability progress. In the context of China’s transition toward greener development, addressing this issue is crucial. A recent study by Ding, Wang, and Wu (2025) evaluates the impact of China’s 2018 Environmental Tax Law (ETL) on curbing greenwashing while also examining how digitalization across corporate, societal, and governmental domains moderates this effect.