Mapping the Field of Carbon Emissions Disclosure: Expanding the Research Scope

Abstract

Research aim: This study aims to present a taxonomy of the existing literature on carbon
emissions disclosure within the context of the evolving climate regime. Specifically, this
study systematically maps the research on carbon emissions disclosure from 1997 to 2024
through an integrated bibliometric network and content analysis.
Design/ Methodology/ Approach: This study analyses research trends in the field of carbon
emissions disclosure from 2007 to February 2024 using a combination of systemic literature
review, bibliometric network analysis, and content analysis. Using VOSviewer software, a
bibliometric cluster analysis was performed after retrieving 466 relevant documents from
the Web of Science (WoS) database. After a network analysis of direct citations, 74 highimpact
papers were found to meet the inclusion criteria and were categorised into four
clusters. Within the four clusters, a content analysis was conducted to identify the key
themes and stages of development in carbon emissions disclosure studies.
Research finding: Firstly, the bibliometric analysis revealed four major research clusters.
Based on the content analysis, the four research clusters were analysed and themes
identified, namely dimensions of reporting, quality of disclosure–CDP questionnaire,
implications for disclosure, and climate regime. The second part of the content analysis
shows a timeline with three main phases: Period 1, from 1997 to the early 2000s
(recognition); Period 2, from the early 2000s to the mid-2010s (understanding emerging
markets); and Period 3, from the mid-2010s to the present (adaptability). This phased
framework examines the academic growth of the field and highlights the transition from
voluntary reporting to strategic adaptation, reflecting broader changes in climate policy
and market behaviour.
Theoretical contribution/Originality: The findings can help scholars understand the
current status of research and development trends.
Practitioner/Policy implication: This paper outlines the collection process of relevant
evidence for carbon emissions disclosure and undertakes a comprehensive review of the
existing literature to improve understanding of the current state of knowledge.
Research limitation: The literature reviewed this study is limited to the WoS database and
excludes conference publications, editorials, and book chapters. Future studies can expand
the scope of the present study by accessing other databases.