“…This process would be associated with the complexity and inconsistency of the indicators used (Spaiser et al, 2017;Swain, 2018;Ala-Uddin, 2019;Del Río et al, 2021), which are shaped by the regulations, culture and individual values of the organisational context (Ferrer et al, 2020;L opez-Arceiz et al, 2020aL opez-Arceiz et al, , 2020b. According to Berrone et al (2017), Yang et al (2020), Diaz-Sarachaga (2021), García-Meca and Martínez-Ferrero (2021), Zych (2021) and Calabrese et al (2021), these limitations can lead to greenwashing processes, as companies may be tempted to adopt some sustainability management tools that would allow them to display an inaccurate level of corporate sustainability development (Martinez, 2021;Seele and Schultz, 2022). There are various drivers that can explain the emergence of greenwashing: external, organisational and internal (Delmas and Cuerel, 2011;Wu et al, 2017).…”