Carbon disclosure: a systematic literature review. (10th February 2021)

• Record Type: Journal Article
• Authors: Borghei, Zahra
• Is Part Of: Accounting and finance. Volume 61:Number 4(2021)
• Page Start: 5255
• Page End: 5280
• Publication Date: 2021-02-10
• Subjects: Bibliometric analysis -- Systematic review -- Carbon disclosure -- Greenhouse gas reporting -- Climate change; Accounting -- Periodicals; Finance -- Periodicals; 657.05
• DOI: 10.1111/acfi.12757
• Languages: English
• ISSNs: 0810-5391

Abstract

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.