Figure 3Density diagram of the most cited articles

Source: Own elaboration through VOSviewer.

Advances in the knowledge of Carbon DisclosureCarbon disclosure has been defined in several ways inthe literature, however, there is a consensus in each of thedefinitions that have been formed on considering the

Table 4Carbo n Disclosure Definitions

Author

(Kolk et al., 2008,P.728-729)

Definition

Translate corporate carbon profiles into market opportunity and risk assessments withclear financial implications for companies and investors. In fact, this constitutes the central logic behind the carbon disclosure movement.

Carbon disclosure involves corporate practices to systematically collect data, measuredirect and indirect emissions, and communicate such information to companystakeholders to meet their demands for information and provide guidance on the matter.

Carbon disclosure is an instrument that connects companies with their internal andexternal stakeholders, and includes information on the carbon performance, strategies, and perspectives of the reporting company.

Source: Own elaboration, 2021.

risks, opportunities, benefits, and strategies bycompanies towards their carbon related information.Table 4 shows three of the most used definitions for theconcept of carbon disclosure.

(Hahn et al., 2015)

(Velte et al., 2020)

Cumpean, J., Briseño, A., y Zorrilla Del Castillo, A. L.

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Vol. 7, núm. 21 / septiembre – diciembre del 2022