Carbon disclosure: a systematic literature review

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...

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Bibliographic Details
Published in:Accounting and finance (Parkville) 2021-12, Vol.61 (4), p.5255-5280
Main Author: Borghei, Zahra
Format: Article
Language:English
Subjects:
Bibliometric analysis
Carbon
Carbon disclosure
Climate change
Environmental accounting
Greenhouse gas reporting
Sustainability
Sustainability management
Systematic review
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Summary: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.
ISSN:0810-5391
1467-629X
DOI:10.1111/acfi.12757