Carbon disclosure: a systematic literature review

Zahra Borghei

Accounting and Finance, 2021, vol. 61, issue 4, 5255-5280

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.

Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (17)

Downloads: (external link)
https://doi.org/10.1111/acfi.12757

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:acctfi:v:61:y:2021:i:4:p:5255-5280

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=0810-5391

Access Statistics for this article

Accounting and Finance is currently edited by Robert Faff

More articles in Accounting and Finance from Accounting and Finance Association of Australia and New Zealand Contact information at EDIRC.
Bibliographic data for series maintained by Wiley Content Delivery ().