The Influence of Digital and Environmental Literacy on Greenwashing Skepticism and ESG Report Credibility Among Generation Z University Students in Greater Bandung
Abstract
This study aims to examines how digital literacy and environmental literacy influence greenwashing skepticism and perceptions of the credibility of ESG reports among Generation Z in the Greater Bandung area. This study applies a quantitative design using survey data from 267 respondents, which is examined through a Structural Equation Model-Partial Least Squares (SEM-PLS) approach. The results show that digital literacy and environmental literacy significantly increase skepticism towards greenwashing, but have a negative impact on the perceived credibility of ESG reports. In addition, skepticism towards greenwashing has a negative impact on report credibility and serves as a mediator in the relationship between the two variables of competence and report credibility. This model meets all criteria related to reliability, validity, and appropriateness. These findings highlights the importance of media literacy and environmental literacy competencies in building critical understanding of sustainability.
Downloads
References
Amaliah, A. N. S., Jannah, M., & Gunawan, M. T. (2023). The Role of Environmental Awareness and Green Product Literacy on Green Purchase Behavior in Indonesia. Journal of Economics, Entrepreneurship, Management Business and Accounting, 1(2), 115–121. https://doi.org/10.61255/jeemba.v1i2.159
Andreoli, T. P., & Minciotti, S. A. (2023). Attention and skepticism to greenwashing: analysis of influence on consumer behavior. Revista de Administração Da UFSM, 16(4), e6. https://doi.org/10.5902/1983465973743
APJII. (2024). Jumlah Pengguna Internet Indonesia Tembus 221 Juta Orang. https://inet.detik.com/cyberlife/d-7169749/apjii-jumlah-pengguna-internet-indonesia-tembus-221-juta-orang
Avinç, E., & Doğan, F. (2024). Digital literacy scale: Validity and reliability study with the rasch model. In Education and Information Technologies (Vol. 29, Issue 17). Springer US. https://doi.org/10.1007/s10639-024-12662-7
Bloomberg Intellegence. (2021). ESG Assets Rising to $50 Trillion Will Reshape $140.5 Trillion of Global AUM by 2025, Finds Bloomberg Intelligence. https://www.bloomberg.com/company/press/esg-assets-rising-to-50-trillion-will-reshape-140-5-trillion-of-global-aum-by-2025-finds-bloomberg-intelligence/
European Commission. (2021). Screening of websites for ‘greenwashing’: Half of green claims lack evidence. European Commission. European Commission. https://ec.europa.eu/commission/presscorner/api/files/document/print/en/ip_21_269/IP_21_269_EN.pdf
Fadilla, Adam, M., Isnurhadi, & Yuliani. (2025). DIFFERENCES IN ESG VALUES BETWEEN INDONESIA AND SINGAPORE. 10(2), 293–306. https://doi.org/https://doi.org/10.36908/isbank.v10i2.1321
Fang, W.-T. (2020). Envisioning Environmental Literacy: Action and Outreach (Volume 3). https://doi.org/https://doi.org/10.1007/978-981-15-7006-3
Fella, S., & Bausa, E. (2024). Green or greenwashed? Examining consumers’ ability to identify greenwashing. Journal of Environmental Psychology, 95(November 2023), 102281. https://doi.org/10.1016/j.jenvp.2024.102281
Fornell, C., & Larcker, D. F. (1981). Structural Equation Models with Unobservable Variables and Measurement Error: Algebra and Statistics. Journal of Marketing Research, 18, 382–388. https://doi.org/http://dx.doi.org/10.2307/3150980
Hair, J. F., Hult, G. T., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial Least Squares Structural Equation Modeling ( PLS-SEM ) Using R. Cham: Springer. https://doi.org/https://doi.org/10.1007/978-3-030-80519-7
Haulah, R., & Putra, V. D. C. (2025). Pengaruh ESG, Intellectual Capital, dan Leverage terhadap Kinerja Perusahaan (Studi Kasus pada Perusahaan Sektor Infrastruktur yang Terdaftar di BEI Periode 2019-2023). Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 7(4), 1770–1788. https://doi.org/10.47467/alkharaj.v7i4.6896
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A New Criterion for Assessing Discriminant Validity in Variance-based A new criterion for assessing discriminant validity in variance-based structural equation modeling. 43, 115–135. https://doi.org/10.1007/s11747-014-0403-8
Isbahi, M. B., Zuana, M. M. M. ., & Mariana, E. R. . (2022). The Technology Strategy in Website Communication Media in Improving Business Activities. Majapahit Journal of Islamic Finance and Management, 1(2), 126–138. https://doi.org/10.31538/mjifm.v1i2.17
Isbahi, M. B., Zuana, M. M. M., & Toha, M. (2024). The Multi-Social Relation of the Cattle Industry in the Plaosan Subdistrict Animal Market of Magetan Regency. Malacca: Journal of Management and Business Development , 1(1), 31–46. https://doi.org/10.69965/malacca.v1i1.51
Isbahi, M. B. (2023). Optimizing Educational Leadership: Building Sustainable Education in the 5.0 Era. Anjasmoro: Islamic Interdisciplinary Journal, 1(1), 43–66. https://doi.org/10.69965/anjasmoro.v1i1.18
IDX. (2025). Perkuat Transparansi Data ESG, BEI Luncurkan Pelaporan ESG untuk Perusahaan Tercatat. https://www.idx.co.id/id/berita/siaran-pers/2307
ISEP. (2025). Greenwashing scepticism on the rise worldwide, survey finds. Institure of Sustainability & Environmental Professionals (ISEP). https://www.isepglobal.org/articles/greenwashing-scepticism-on-the-rise-worldwide-survey-finds/?
Jayanti, D., Kustinah, S., Mulyandini, V. C., Winarso, E., & Nidyanti, A. (2024). Environmental, Social, Governance (ESG) Influence on Company Value Registered IDXESGL 2020-2022. Economics World, 11(1), 35–41. https://doi.org/10.17265/2328-7144/2024.01.004
Khandai, S., Zupic, I., Kohli, H. S., Kataria, S., Yadav, R., & Mathew, J. (2025). Greenwashing and its consequences: the role of skepticism, brand embarrassment, and brand hate in shaping purchase intentions. Quality and Quantity, April. https://doi.org/10.1007/s11135-025-02132-8
Nemes, N., Scanlan, S. J., Smith, P., Smith, T., Aronczyk, M., Hill, S., Lewis, S. L., Montgomery, A. W., Tubiello, F. N., & Stabinsky, D. (2022). An Integrated Framework to Assess Greenwashing. Sustainability (Switzerland), 14(4431), 1–13.
Nurwidodo, N., Amin, M., Ibrohim, I., & Sueb, S. (2020). The role of eco-school program (Adiwiyata) towards environmental literacy of high school students. European Journal of Educational Research, 9(3), 1089–1103. https://doi.org/10.12973/EU-JER.9.3.1089
Pan, Q., Reichert, F., Liang, Q., de la Torre, J., & Law, N. (2025). Measuring digital literacy across ages and over time: Development and validation of a performance-based assessment. In Education and Information Technologies (Issue 0123456789). Springer US. https://doi.org/10.1007/s10639-025-13592-8
Petty, R. E., & Cacioppo, J. T. (1986). The elaboration likelihood model of persuasion. Advances in Experimental Social Psychology, 19(C), 123–205. https://doi.org/10.1016/S0065-2601(08)60214-2
Putri, H. S., Grace, A. J., & Siregar, N. R. (2025). Improving Students’ Digital Literacy through Technology : The Importance of Information Seeking Skills. 2(2), 210–221.
Spaniol, M. J., Danilova-Jensen, E., Nielsen, M., Rosdahl, C. G., & Schmidt, C. J. (2024). Defining Greenwashing: A Concept Analysis. Sustainability (Switzerland), 16(20), 1–17. https://doi.org/10.3390/su16209055
Spence, M. (1973). Job market signaling. Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.2307/1882010
Toha, M., Zuana, M. M. M., & Isbahi, M. B. (2024). Acculturation of Mataraman Local Wisdom with Islamic Values: Implications for Social and Economic Development. Danadyaksa: Post Modern Economy Journal, 2(1), 33–47. https://doi.org/10.69965/danadyaksa.v2i1.143
Vaihekoski, M., & Yahya, H. (2025). Environmental, Social, and Governance (ESG) and Firm Valuation: The Moderating Role of Audit Quality. Journal of Risk and Financial Management, 18(3). https://doi.org/10.3390/jrfm18030148
Wijaya, T. (2024). Gen Z dan Persoalan Lingkungan Hidup. Mongabay. https://mongabay.co.id/2024/06/05/gen-z-dan-persoalan-lingkungan-hidup/
Yildirim, M. S., Elkoca, A., Gökçay, G., Yilmaz, D. A., & Yıldız, M. (2025). The relationship between environmental literacy, ecological footprint awareness, and environmental behavior in adults. BMC Public Health, 25(1). https://doi.org/10.1186/s12889-025-21340-3
Yulianti, E., & Siregar, I. W. (2023). the Influence of Esg Stock Market Responses: Evidence From Indonesian Companies. MAHSA International Journal of Business and Social Sciences, 03(01), 2811–4302.
Zamroni, M. A., Toha, M., Zuana, M. M. M., & Baiqun Isbahi, M. (2023). Exploring Zakat Distribution Via Blockchain in Indonesia Perspective of Maslahah Mursalah Wahbah Zuhaili. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 6(3), 3544-3555. https://doi.org/10.31538/iijse.v7i3.5821
Zou, Y., Shi, M., Chen, Z., Deng, Z., Lei, Z., Zeng, Z., Yang, S., Tong, H., Xiao, L., & Zhou, W. (2025). ESGReveal: An LLM-based approach for extracting structured data from ESG reports. Journal of Cleaner Production, 489. https://doi.org/10.1016/j.jclepro.2024.144572
Copyright (c) 2026 Adinda Fiona Khairunnisa, Ifan Wicaksana Siregar

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.















