Tendenties vanuit het kwaliteitsgericht normenkader
5.2 Beperkingen en vervolgonderzoek
Dit onderzoek kent beperkingen. De grootste beperking van dit onderzoek ligt hem met name in de inhoudsanalyse van de duurzaamheidsverslagen. De vaststelling van de mate van greenwashing in duurzaamheidsverslagen is erg gevoelig voor persoonlijke voorkeuren en interpretaties. Hierdoor kan hetgeen door mij bestempeld is als een signaal van greenwashing door een ander worden weerlegd. Dit is tijdens de interviews ook duidelijk naar voren gekomen. Aangezien het template slechts door mij is ingevuld, ligt ook mijn persoonlijke voorkeur aan dit onderzoek ten grondslag. Dit kan een vertekenend beeld schetsen. Het zou daarom voor vervolgonderzoek enerzijds een toevoeging zijn wanneer de templates door meerdere onderzoekers zou worden ingevuld, anderzijds wanneer er een academisch onderbouwde template zou worden toegepast. Echter is deze tot op heden niet beschikbaar.
Daarnaast ligt een beperking in het feit dat het bij de analyses gebruikte template door mijzelf is ontwikkeld. Ondanks het feit dat het voor alle ondernemingen op consistente wijze is toegepast, kan over dit template worden gediscussieerd.
Ook is, in tegenstelling tot de Transparantiebenchmark, geen gebruik gemaakt van ‘wederhoor’. Een volgende beperking is dat soms de verschillende vragenlijsten met een respondent zijn ingevuld. Hoewel de betreffende respondent over, naar mijn mening, voldoende informatie beschikte, is het voor vervolgonderzoek van toegevoegde waarde de verschillende vragenlijsten toch daadwerkelijk met de betreffende personen te doorlopen.
Ook zou het een toevoeging zijn voor de wetenschappelijke literatuur omtrent greenwashing om eenzelfde onderzoek uit te voeren onder ondernemingen die gemiddeld scoren op de Transparantiebenchmark en een soortgelijk onderzoek uit te voeren in andere Europese landen. Ondanks dat de duurzaamheidsverslaggeving zich in Nederland nog in een niet-volwassen stadium bevindt, is Nederland wel koploper op dit gebied.
Ondanks de benoemde beperkingen heb ik door het uitgevoerde onderzoek een bijdrage kunnen leveren aan de bestaande literatuur omtrent greenwashing. Er zijn duidelijke adviezen naar voren gekomen welke in de toekomst, naar mijn mening, zeker z’n vruchten kunnen afwerpen.
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