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Carbon disclosure: a systematic literature review

Citations

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Cited by:

  1. Kiran Fatima & Habiba Azam & Fiaz Ahmad Sulehri & Syeda Ambreen Fatima Bukhari & Hafiz Khalique Ur Rehman Virk & Yunjiang Geng & Marc Audi & Muhammad Saleem Ashraf, 2024. "Sustainability Disclosures and Their Influence on Cost of Capital: A Comprehensive Bibliometric Study," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 13(2), pages 799-810.
  2. Le Luo & Qingliang Tang & Hanlu Fan & Jamie Ayers, 2023. "Corporate carbon assurance and the quality of carbon disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 657-690, March.
  3. Rainer Kasperzak & Marko Kureljusic & Lucas Reisch & Simon Thies, 2023. "Accounting for Carbon Emissions—Current State of Sustainability Reporting Practice under the GHG Protocol," Sustainability, MDPI, vol. 15(2), pages 1-17, January.
  4. Song, Yanheng & Xian, Rui, 2024. "Institutional investors' corporate site visits and firm-level climate change risk disclosure," International Review of Financial Analysis, Elsevier, vol. 93(C).
  5. Monday Nweke Igwe & Saleh F. A. Khatib & Ayman Hassan Bazhair, 2023. "Sustainability reporting in Africa: A systematic review and agenda for future research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2081-2100, September.
  6. Geoffrey Frost & Stewart Jones & Muchen Yu, 2023. "Voluntary Carbon Reporting Prediction: A Machine Learning Approach," Abacus, Accounting Foundation, University of Sydney, vol. 59(4), pages 1116-1166, December.
  7. Syed Mahfujul Alam & Ericka Costa, 2025. "Climate Change Disclosure: A Conceptual Framework and Future Research Avenues," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 4019-4034, May.
  8. Runyu Liu & Mara Ridhuan Che Abdul Rahman & Ainul Huda Jamil, 2025. "From Policy Mandates to Market Signals: Causal and Dynamic Effects of Carbon Information Disclosure on Firm Value," IJFS, MDPI, vol. 13(2), pages 1-33, June.
  9. Nurshahirah Abd Majid & Amar Hisham Jaaffar & Raed Hussam Mansour Alzoubi, 2023. "The Impact of Women’s Role in Corporate Governance on Carbon Disclosure Performance: A Descriptive Study of Top 100 Global Energy Leaders," International Journal of Energy Economics and Policy, Econjournals, vol. 13(6), pages 404-417, November.
  10. Millie Liew & June Cao, 2025. "Accounting for Carbon Emissions Through Green Supply Chain Management: A Systematic Literature Review," Business Strategy and the Environment, Wiley Blackwell, vol. 34(7), pages 8281-8304, November.
  11. Parvez Mia & Tarek Rana & Lutfa Tilat Ferdous, 2021. "Government Reform, Regulatory Change and Carbon Disclosure: Evidence from Australia," Sustainability, MDPI, vol. 13(23), pages 1-17, November.
  12. Barg, Johannes A. & Drobetz, Wolfgang & El Ghoul, Sadok & Guedhami, Omrane & Schröder, Henning, 2024. "Institutional dual ownership and voluntary greenhouse gas emission disclosure," Journal of Corporate Finance, Elsevier, vol. 89(C).
  13. Ikenna Elias Asogwa & Maria Estela Varua & Peter Humphreys & Rina Datt, 2021. "Understanding Sustainability Reporting in Non-Governmental Organisations: A Systematic Review of Reporting Practices, Drivers, Barriers and Paths for Future Research," Sustainability, MDPI, vol. 13(18), pages 1-26, September.
  14. Tang, Pengcheng & Wang, Guolin & Wang, Jinwei & Tian, Hao, 2025. "Decoding carbon information disclosure with NLP techniques: Combating carbonwashing for energy and climate transition," Energy, Elsevier, vol. 335(C).
  15. Halit Gonenc & Antonina V. Krasnikova, 2022. "Board Gender Diversity and Voluntary Carbon Emission Disclosure," Sustainability, MDPI, vol. 14(21), pages 1-18, November.
  16. Wang, Yang & Li, Dezhi & Wei, Yigang & Wang, Wentao, 2025. "Promoting continuous emissions monitoring systems to curb rent-seeking: Evolutionary game insights," Energy Economics, Elsevier, vol. 148(C).
  17. Xiyuan Zhou & Xinlei Wang & Xiang Fei & Wenxuan Liu & Bai-Chen Xie & Junhua Zhao, 2025. "Carbon Disclosure Effect, Corporate Fundamentals, and Net-zero Emission Target: Evidence from China," Papers 2508.17423, arXiv.org.
  18. Ge, Yiyun & Zhang, Yi, 2025. "Green investors and corporate carbon disclosure," Advances in accounting, Elsevier, vol. 69(C).
  19. Abbas Abdelrahman Adam Abdalla & Ahmad Yuosef Alodat & Zalailah Salleh & Waleed M Al-Ahdal, 2025. "The effect of audit committee effectiveness, internal audit size and outsourcing on greenhouse gas emissions disclosure," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(4), pages 1072-1087, December.
  20. Thang Ngoc Dang & Monomita Nandy & Suman Lodh & Khaled Hussainey, 2026. "Nature at Risk, Finance at Stake: A Systematic Literature Review of Biodiversity Risk in Finance Research," Business Strategy and the Environment, Wiley Blackwell, vol. 35(3), pages 4256-4276, March.
  21. Naduni Madhavika & Mansi Mansi & Rakesh Pandey & Balkrushna Potdar, 2026. "Modern Slavery Disclosure Practices: A Systematic Literature Review Using Bibliometric and Thematic Content Analyses," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 23(1), pages 36-66, March.
  22. Michael So, 2023. "Empirical Analysis of the Carbon Accounting Information Disclosure (CAID) Affecting R&D Investment and Sustainable Development in State-Owned and Non-State-Owned Enterprises," Sustainability, MDPI, vol. 15(4), pages 1-21, February.
  23. Zhang, Jinlong & Qi, Fengyu & Wu, Mingyue, 2025. "Market-oriented environmental regulation and ESG rating divergence," Research in International Business and Finance, Elsevier, vol. 79(C).
  24. Papadopoulos, Georgios, 2026. "The effect of external assurance on corporate carbon disclosures: Empirical evidence from Europe," Energy Economics, Elsevier, vol. 153(C).
  25. Shan Zhou, 2022. "Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice," Australian Accounting Review, CPA Australia, vol. 32(3), pages 315-333, September.
  26. Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang, 2022. "Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 261-298, March.
  27. Anna Che Azmi, 2025. "Corporate carbon disclosure indicators: a systematic literature review," GATR Journals afr241, Global Academy of Training and Research (GATR) Enterprise.
  28. repec:bcp:journl:v:9:y:2025:i:14:p:2908-2917 is not listed on IDEAS
  29. Abbas Abdelrahman Adam & Zalailah Salleh & Waleed M. Alahdal & Asaad Mubarak Hussien & Mohammed Bajaher & Saeed Rabea Baatwah, 2025. "The effect of the board of directors, audit committee, and institutional ownership on carbon disclosure quality: The moderating effect of environmental committee," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 2254-2270, March.
  30. Qingxia (Jenny) Wang, 2023. "Financial effects of carbon risk and carbon disclosure: A review," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4175-4219, December.
  31. Eva Yulianti & Stephanus Remond Waworuntu, 2025. "The Effect of Company Size, Profitability, Leverage, Media Exposure, and Liquidity on Carbon Emissions Disclosure," Annals of Data Science, Springer, vol. 12(4), pages 1285-1313, August.
  32. Ahmad Mohd Khalid & Pankaj S. Rawat, 2025. "Corporate Environmental Disclosures and Role of Top Management: Evidence Based on the Business Responsibility and Sustainability Reporting in India," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 4619-4635, July.
  33. Kamran Mohy‐ud‐Din & Muhammad Shahbaz & Anna Min Du, 2025. "Corporate social responsibility and climate change mitigation: Discovering the interaction role of green audit and sustainability committee," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 1198-1212, January.
  34. Fahad Khalid & Fadoua Toumi & Mohit Srivastava, 2026. "Attracting Green Capital: Climate Targets Disclosure, Green Female Directors, and Policy Uncertainty," Business Strategy and the Environment, Wiley Blackwell, vol. 35(2), pages 2755-2776, February.
  35. Nurshahirah Abd Majid & Amar Hisham Jaaffar, 2023. "The Effect of Women’s Leadership on Carbon Disclosure by the Top 100 Global Energy Leaders," Sustainability, MDPI, vol. 15(11), pages 1-26, May.
  36. Chen, Yuan & Feng, Yunting & Lai, Kee-Hung & Zhu, Qinghua, 2025. "Value of blockchain for scope 3 carbon disclosure: The moderating role of data processing technologies," International Journal of Production Economics, Elsevier, vol. 279(C).
  37. Yuan Ding & Daniel X. Zhang & Jessica K. Sun, 2025. "When Responsibility Meets Risk: Firm‐Level Political Risk, GHG Disclosure, and the Moderating Role of Market Complexities," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(6), pages 8329-8349, December.
  38. Amel-Zadeh, Amir & Tang, Qingliang, 2025. "Managing the shift from voluntary to mandatory climate disclosure: The role of carbon accounting," The British Accounting Review, Elsevier, vol. 57(2).
  39. Ayman Hassan Bazhair & Saleh F. A. Khatib & Hamzeh Al Amosh, 2022. "Taking Stock of Carbon Disclosure Research While Looking to the Future: A Systematic Literature Review," Sustainability, MDPI, vol. 14(20), pages 1-24, October.
  40. Tobias Steindl & Florian Habermann & Stephan Küster, 2024. "Carbon disclosures and information asymmetry: Empirical evidence on the importance of text in understanding numerical emission allowance disclosures," Journal of Industrial Ecology, Yale University, vol. 28(6), pages 1883-1899, December.
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