Mapping accounting literature on climate finance: identifying research gaps and reflections on future research

Thereza Raquel Sales de Aguiar, Shamima Haque and Laura McCann

Accounting Research Journal, 2024, vol. 37, issue 3, 249-269

Abstract: Purpose - This study aims to investigate climate finance literature to understand whether and how research in this area is explored from an accounting perspective. Design/methodology/approach - This study conducts a meta-analysis and narrative review of climate finance. Findings - The issue of climate finance has received increasing attention in recent years because of international negotiations on climate change. The volume of literature examining climate finance has grown, particularly from a finance perspective. The literature analysed is diverse, using unique methodological and theoretical differences and providing insights into the effectiveness of policies and the impact of climate finance on capital markets, economic growth and the green economy. However, in spite of growing concerns regarding the accounting and reporting issues in climate finance, little attention has been paid to this topic from an accounting, accountability, audit or corporate disclosure perspective. Originality/value - This study contributes to climate finance research by integrating insights from a dispersed and emerging body of literature by conducting meta-analysis and narrative review. Meta-analysis enables us to map the development of this specific literature and how it has changed over the years, whereas a narrative review serves as a basis for identifying research gaps and developing avenues for future research in accounting, accountability, audit and corporate disclosure.

Keywords: Climate change; Climate finance; Green finance; Sustainable finance; Accounting; Literature review (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:arjpps:arj-06-2023-0162

DOI: 10.1108/ARJ-06-2023-0162

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