The rapid expansion of e-commerce has reshaped global consumption systems by transforming production processes, logistics infrastructures, and consumer behaviour. While this transformation has generated significant economic opportunities, it has simultaneously intensified environmental pressures, particularly through last-mile delivery emissions, excessive packaging waste, and high return rates. At the same time, the growing diffusion of corporate sustainability reporting has raised increasing concerns about greenwashing, defined as the misrepresentation of environmental performance through selective disclosure or symbolic communication. This study aims to provide a comprehensive assessment of sustainability practices in e-commerce, focusing on the relationship between environmental performance, transparency, and economic outcomes. Particular attention is devoted to the role of blockchain technology as a potential mechanism for enhancing verifiable transparency in complex supply chains. The research adopts a multiple case study design grounded in the methodological frameworks and integrates qualitative analysis with a semi-quantitative evaluation model. Seven companies operating in different segments of the e-commerce ecosystem are analyzed through an extensive review of secondary data sources, including ESG reports, financial disclosures, NGO assessments, and industry benchmarks. The findings reveal a substantial gap between declared sustainability commitments and actual implementation, with significant heterogeneity across firms. Companies that embed sustainability into their strategic core demonstrate stronger alignment between environmental and economic performance, whereas firms relying primarily on communication-driven approaches exhibit higher implementation gaps. The study contributes to the literature by introducing an analytical framework centered on the concept of the implementation gap and by demonstrating the central role of transparency in determining sustainability effectiveness. It also highlights the potential, yet still largely unrealized, role of blockchain technology in addressing information asymmetry and reducing greenwashing in e-commerce.
Gazzola et al. (Wed,) studied this question.