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Corporate carbon disclosure indicators: a systematic literature review

Author

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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:)

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"

Suggested Citation

  • Anna Che Azmi, 2025. "Corporate carbon disclosure indicators: a systematic literature review," GATR Journals afr241, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:afr241
    DOI: https://doi.org/10.35609/afr.2025.10.2(2)
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    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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