气候变化领域集成服务门户(CCPortal): Revisiting the role of firm-level carbon disclosure in sustainable development goals: Research agenda and policy implications

CCPortal

DOI	10.1016/j.gr.2023.02.002
	Revisiting the role of firm-level carbon disclosure in sustainable development goals: Research agenda and policy implications
	Ma, Beiling; Lin, Sha; Bashir, Muhammad Farhan; Sun, Huaping; Zafar, Mahwish
发表日期	2023
ISSN	1342-937X
EISSN	1878-0571
起始页码	230
结束页码	242
卷号	117
英文摘要	The urgency to overcome climate change under COP 26 and 27 has allowed closer attention towards envi-ronmental sustainability. As a result, businesses are under pressure from stakeholders to provide more information about greenhouse gas emissions and ecological footprints. The current study performs a sys-tematic review of firm-level carbon disclosure under carbon disclosure project (CDP) publications to articulate key research themes based on bibliographic coupling, citation mapping and content analysis. VOSViewer was used to analyze carbon disclosure literature to provide a comprehensive overview of research themes, most-contributing authors, research journals, and keywords. Our findings reveal that climate change strategies, carbon footprint and market response to climate change (cluster 1), carbon information, stock market & financial performance and impact of environmental penalties over the cost of capital (cluster 2), GHG disclosure, stakeholder relevance and BOD effectiveness in environmental strategies (cluster 3) and determinants for dissemination of environmental information, carbon mitiga-tion, and carbon management systems (cluster 4) are the most significant research themes within the existing research. Based on our research analysis, we provide several key policy recommendations to use carbon disclosure practices as a benchmark in evaluating firms' commitment to environmental sustainability.(c) 2023 International Association for Gondwana Research. Published by Elsevier B.V. All rights reserved.
英文关键词	Carbon disclosure; Literature review; Carbon disclosure project; Environmental sustainability; Sustainable Development Goals
语种	英语
WOS研究方向	Geosciences, Multidisciplinary
WOS类目	Science Citation Index Expanded (SCI-EXPANDED)
WOS记录号	WOS:000943673100001
来源期刊	GONDWANA RESEARCH
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/281145
作者单位	Hunan University of Technology & Business; Central South University; Shenzhen University; Jiangsu University
推荐引用方式 GB/T 7714	Ma, Beiling,Lin, Sha,Bashir, Muhammad Farhan,et al. Revisiting the role of firm-level carbon disclosure in sustainable development goals: Research agenda and policy implications[J],2023,117.
APA	Ma, Beiling,Lin, Sha,Bashir, Muhammad Farhan,Sun, Huaping,&Zafar, Mahwish.(2023).Revisiting the role of firm-level carbon disclosure in sustainable development goals: Research agenda and policy implications.GONDWANA RESEARCH,117.
MLA	Ma, Beiling,et al."Revisiting the role of firm-level carbon disclosure in sustainable development goals: Research agenda and policy implications".GONDWANA RESEARCH 117(2023).