Corporate carbon disclosure indicators: a systematic literature review

Anna Che Azmi ()
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Anna Che Azmi: Department of Accounting Faculty of Business and Economics, University of Malaya, Malaysia Author-2-Name: Ying Hou Author-2-Workplace-Name: Department of Accounting Faculty of Business and Economics, University of Malaya, Malaysia Author-3-Name: Azlina Abdul Jalil Author-3-Workplace-Name: Department of Accounting Faculty of Business and Economics, University of Malaya, Malaysia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

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Abstract: " Objective - This study summarizes the carbon disclosure indicators currently used in the literature and aims to explore what types of carbon information corporate disclosure can improve the comparability and understandability of carbon reporting. Methodology/Technique - This study conducted a systematic literature review of the relevant literature in two databases, Scopus and Web of Science (WOS). Sixty-seven relevant academic articles were analyzed to summarize commonly used carbon disclosure indicators and guidelines for constructing a carbon disclosure framework. Findings - This study categorizes the disclosure indicators used in the existing literature into ten categories, describing the information that each indicator can convey and the role that it provides for stakeholder decision-making. This was used as a basis for identifying the carbon disclosure indicators necessary to improve the comparability and understandability of carbon reporting. Novelty - This study identifies the limitations of current carbon disclosure indicators and provides targeted recommendations on how companies should select carbon disclosure indicators when making disclosures. These insights are intended to support the future implementation of standardized carbon reporting and auditing practices, thereby strengthening global climate governance. Type of Paper - Empirical"

Keywords: Corporate Carbon Disclosure; Disclosure Indicator; GHG emission; Comparability; Comprehensibility (search for similar items in EconPapers)
JEL-codes: M40 Q56 (search for similar items in EconPapers)
Pages: 28
Date: 2025-09-30
New Economics Papers: this item is included in nep-ene and nep-env
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Published in Accounting and Finance Review, Volume 10, Issue 2

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Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:afr241

DOI: 10.35609/afr.2025.10.2(2)

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