To disclose or not to disclose? A bibliometric analysis of carbon disclosure
DOI:
https://doi.org/10.36791/tcg.v7i21sept-dic.178Keywords:
carbon disclosure, analisys bibliometric, limate changeAbstract
Interest in the problem of climate change has increased throughout the world, mainly in the carbon
emissions. The objective of this work is identify authors, articles, journals and findings in the literature of disclosure of carbon. To do this, we use a review approach systematic review of literature using the technique of bibliometric study to identify
some aspects relevant in the literature. With software support like VOSviewer and biblioshiny from RStudio, we analyze production by year, authors,
articles and magazines more cited. We present the main advances in the knowledge of carbon disclosure, as well as the most used concepts. In
addition, we develop conceptualization of carbon disclosure proposed by Borghei (2021) focused on six areas and main trends of the field: (i) Answer strategic climate; (ii) Determinants of carbon disclosure; (iii) Carbon Accounting; (iv) Carbon Disclosure Guarantee; v) Quality of carbon disclosure; and (vi) Consequence of the carbon Disclosure. We reached a consensus on the concept of carbon disclosure, in addition to the
mentioned conceptualization of Borghei (2021), we mainly highlight (i), (iv) and (v) for future research in
management on the subject of disclosure of carbon.
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References
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Copyright (c) 2022 Joel Cumpea
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