Analysis on the Research Progress of Carbon Disclosure: A Bibliometric Mapping Analysis and Systematic Review
Abstract
In response to climate change risks, some firms have developed carbon disclosure to communicate their climate-related risk management. The literature on various facets of carbon disclosure regarding companies remains limited despite the increased interest in corporate environmental disclosure, particularly the lack of literature review work. Therefore, this article aims to systematically review the available literature by revealing current research evolution and hotspots in carbon disclosure field. By using the visualization software CiteSpace and VOSviewer, this study analyzed 606 research articles of carbon disclosure research that were published between 2000 and 2023 in the Web of Science (WOS) database, and conducted the assessment on journals, reference articles, reference journals, authorship and keywords. The results found the main research themes in carbon disclosure, including ‘strategic climate response’, ‘determinants of carbon disclosure’, ‘consequences of carbon disclosure’ and ‘climate change policy’. In addition, the hotspots on carbon disclosure have shifted to the enterprise internal environment, especially enterprise management architecture. It will help readers gain insight into carbon disclosure research, understand the evolving mechanisms in the field, and conduct future research more effectively.
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DOI: https://doi.org/10.18686/pes.v5i2.1771
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