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Exploring Carbon Disclosure Research for Future Research Agenda: A Bibliometric Analysis

Author

Listed:
  • Winwin Yadiati

    (Department of Accounting, Faculty of Economics and Business, Padjadjaran University, Bandung, Indonesia)

  • Meiryani Meiryani

    (Department of Accounting, School of Accounting, Bina Nusantara University, Jakarta, Indonesia)

  • A. S. L. Lindawati

    (Department of Accounting, School of Accounting, Bina Nusantara University, Jakarta, Indonesia)

  • Dianka Wahyuningtias

    (Department of Hotel Management, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia)

  • Zaidi Mat Daud

    (School of Business and Economics, Universiti Putra Malaysia, 43400 UPM Serdang, Selangor, Malaysia)

  • Lusianah Lusianah

    (Department of Accounting, School of Accounting, Bina Nusantara University, Jakarta, Indonesia)

Abstract

Globally, people are becoming more interested in the issue of climate change, particularly as it relates to carbon emissions. Stakeholders are putting pressure on firms to disclose more details about their ecological footprints and greenhouse gas emissions. Finding authors, publications, journals, and discoveries in the literature on emission carbon disclosure is the aim of this endeavor. To do this, we employ a review methodology that makes use of the bibliometric study technique to pinpoint a few pertinent elements found in the literature. Utilizing tools such as VOSviewer and biblioshiny from RStudio, we examine output by year, authors, articles, and publications that have received more citations. We outline the key developments in the field of carbon disclosure together with the most widely applied ideas. Furthermore, we formulate the notion of carbon disclosure as suggested by Borghei (2021), concentrating on six domains and primary patterns within the field: Provide answers to the following questions: strategic climate, carbon disclosure determinants, carbon disclosure guarantee, quality of carbon disclosure, and carbon disclosure consequences. The incorporation of sustainability dimensions into the reporting system has replaced the evaluation techniques of the disclosures as the research issue. It is discovered that a number of factors influence the corporation's choice to release its environmental accounting information. Based on its findings and analysis of current research trends and themes, this study offers suggestions for further investigation.

Suggested Citation

  • Winwin Yadiati & Meiryani Meiryani & A. S. L. Lindawati & Dianka Wahyuningtias & Zaidi Mat Daud & Lusianah Lusianah, 2024. "Exploring Carbon Disclosure Research for Future Research Agenda: A Bibliometric Analysis," International Journal of Energy Economics and Policy, Econjournals, vol. 14(3), pages 684-693, May.
    • Handle: RePEc:eco:journ2:2024-03-70
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    References listed on IDEAS

    as
    1. Aileen Nowlan & James Fine & Timothy O’Connor & Spencer Burget, 2021. "Pollution Accounting for Corporate Actions: Quantifying the Air Emissions and Impacts of Transportation System Choices Case Study: Food Freight and the Grocery Industry in Los Angeles," Sustainability, MDPI, vol. 13(18), pages 1-24, September.
    2. Julie Cotter & Muftah Najah & Shihui Sophie Wang, 2011. "Standardized reporting of climate change information in Australia," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 2(2), pages 294-321, November.
    3. Beat Reber & Agnes Gold & Stefan Gold, 2022. "ESG Disclosure and Idiosyncratic Risk in Initial Public Offerings," Journal of Business Ethics, Springer, vol. 179(3), pages 867-886, September.
    4. Zahra Borghei & Philomena Leung & James Guthrie, 2018. "Does voluntary greenhouse gas emissions disclosure reduce information asymmetry? Australian evidence," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 8(2), pages 123-147.
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    More about this item

    Keywords

    Carbon Disclosure; Bibliometric Analysis; Sustainable Development Goals;
    All these keywords.

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • G2 - Financial Economics - - Financial Institutions and Services
    • G4 - Financial Economics - - Behavioral Finance
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • L2 - Industrial Organization - - Firm Objectives, Organization, and Behavior

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