为未来研究议程探索碳信息披露研究:文献计量分析

Q1 Economics, Econometrics and Finance
Winwin Yadiati, Meiryani Meiryani, A. Lindawati, D. Wahyuningtias, Zaidi Mat Daud, Lusianah Lusianah
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引用次数: 0

摘要

在全球范围内,人们越来越关注气候变化问题,尤其是与碳排放有关的问题。利益相关者对企业施加压力,要求其披露更多有关生态足迹和温室气体排放的详细信息。寻找有关碳排放披露文献的作者、出版物、期刊和发现是这项工作的目的。为此,我们采用了文献计量学研究方法,在文献中找出一些相关内容。利用 RStudio 的 VOSviewer 和 biblioshiny 等工具,我们按年份、作者、文章和被引用次数较多的出版物来检查产出。我们概述了碳信息披露领域的主要发展以及应用最广泛的观点。此外,我们还根据 Borghei(2021 年)的建议,提出了碳信息披露的概念,并将重点放在该领域的六个领域和主要模式上:回答以下问题:战略氛围、碳信息披露决定因素、碳信息披露保障、碳信息披露质量和碳信息披露后果。将可持续发展维度纳入报告体系取代信息披露的评估技术成为研究课题。研究发现,影响企业选择发布环境会计信息的因素有很多。根据研究结果以及对当前研究趋势和主题的分析,本研究提出了进一步研究的建议。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Exploring Carbon Disclosure Research for Future Research Agenda: A Bibliometric Analysis
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.
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来源期刊
International Journal of Energy Economics and Policy
International Journal of Energy Economics and Policy Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)
CiteScore
3.20
自引率
0.00%
发文量
296
审稿时长
14 weeks
期刊介绍: International Journal of Energy Economics and Policy (IJEEP) is the international academic journal, and is a double-blind, peer-reviewed academic journal publishing high quality conceptual and measure development articles in the areas of energy economics, energy policy and related disciplines. The journal has a worldwide audience. The journal''s goal is to stimulate the development of energy economics, energy policy and related disciplines theory worldwide by publishing interesting articles in a highly readable format. The journal is published bimonthly (6 issues per year) and covers a wide variety of topics including (but not limited to): Energy Consumption, Electricity Consumption, Economic Growth - Energy, Energy Policy, Energy Planning, Energy Forecasting, Energy Pricing, Energy Politics, Energy Financing, Energy Efficiency, Energy Modelling, Energy Use, Energy - Environment, Energy Systems, Renewable Energy, Energy Sources, Environmental Economics, Oil & Gas .
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