TRASCENDER, CONTABILIDAD Y GESTIÓN

detected in the accounting literature where financialreports gave entry to aspects of measurement andreporting of emissions (Ascui, 2014; He et al., 2021;Stechemesser & Guenther, 2012). From this literature,carbon disclosure has emerged as an independent topicbut still without clarity of the areas studied, definitionsgenerated, and perspectives used (see exceptions Hahnet al., 2015; Velte et al., 2020).

Therefore, the aim of this work is to identify the mainarticles, authors, journals, and findings in the CDliterature. Hence, a systematic literature reviewapproach is used using the bibliometric study techniqueto identify some relevant aspects in the literature. Inaddition, we identify the main advances in theknowledge of the subject focusing on theconceptualization of CD proposed by Borghei (2021).Within the conceptualization proposed by Borghei(2021), there are six key areas, of which we highlightthree of them as the most interesting and necessary fordeepening management research: (i) Strategic climateresponse; (iv) Carbon Disclosure Assurance and (v)Quality of carbon disclosure. In addition to this, wepresent the scientific journals where the greatestcontribution about CD is found. Finally, an integrativeconcept of carbon disclosure is developed based on theliterature.

Carbon Disclosure Context (CD)

Based on efforts such as the agenda for 2030 proposedby the United Nations (UN) in which 17 SustainableDevelopment Goals (SDG) were proposed, efforts havebeen redoubled to maintain a sustainable world and theachieving of these goals could not be understoodwithout business and government support. However,carbon disclosure is within the so-called non-financialreports and to date, it is a broad report that maintains avoluntary nature in most countries, which is why it isnot possible to have accurate, complete, and transparent

information by organizations around the world.

This voluntary practice of reporting on their carbonemissions and their reductions arose from the signing ofthe Kyoto protocol in 1997, which entered into force onFebruary 16, 2005, and its main objective is to promoteresponses and business actions in the face of theproblem of global warming (Lee et al., 2015). TheKyoto Protocol is an outcome of the United NationsFramework Convention on Climate Change (UNFCCC)that is celebrated every year since 1994, whose mainobjective is to “promote sustainable development bylimiting and reducing GHG emissions, with the leastpossible adverse effects on economic relations, societyand the environment, especially in developingcountries” (Fernández & Fronti, 2005, p. 2). Currently192 countries are within the Kyoto Protocol, includingMexico, who ratified it since 2000.

On the other hand, the last international agreement ofgreat importance for carbon disclosure was celebrated inDecember 2015, at the 21st Conference of Parties(COP21) of the UNFCCC, where the main agreementbetween the nations that signed it is the to maintain anaverage increase in global temperature below 2 ° C(Rogelj et al., 2016). This agreement was ratified at thetime by 55 parties that represent at least 55% ofemissions worldwide. Today, the agreement is ratifiedby 187 parties out of a total of 197. Finally, in the sameyear of 2015, the United Nations (UN) approved the2030 Agenda on sustainable development, whichcontains 17 Sustainable Development Goals (SDGs), ofwhich the problem of the disclosure of carbon emissionsby companies, cities and governments is found in goalnumber thirteen, called “action for the climate”.

Based on these international agreements and thesustainable development agenda, various regulatorybodies around the world began to consider options thatwould help them control these emissions, as well as to

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

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

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DOI: https://doi.org/10.36791/tcg.v7i21sept-dic.178Pp. 143-165