Carbon disclosure: a systematic literature review

Research output: Contribution to journalArticlepeer-review

1 Citation (Scopus)

Abstract

This systematic review identifies key research fields and emerging research trends in an attempt to address recent growth and fragmentation in the carbon disclosure literature. Firstly, it examines and assesses the fragmented conceptualisations of carbon disclosure. Secondly, this review identifies a pervasive lack of consistency among studies. Thirdly, the findings indicate that carbon disclosure should be more closely linked to climate‐related risk disclosure, as how the company impacts climate change and how climate change is impacting the company remains unclear. This paper highlights opportunities to integrate and expand on existing carbon disclosure knowledge and outlines a research agenda for future studies.
Original languageEnglish
Number of pages26
JournalAccounting and Finance
Early online date10 Feb 2021
DOIs
Publication statusE-pub ahead of print - 10 Feb 2021

Keywords

  • Bibliometric analysis
  • Carbon disclosure
  • Climate change
  • Greenhouse gas reporting
  • Systematic review

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