What Can We Glean from the Past Seven Decades of Voluntary Carbon Emissions Disclosure Research?

Authors

  • Maslinawati Mohamad Accounting Research Institute, Universiti Teknologi MARA, Malaysia
  • Noor Raida Abd Rahman College of Business Management and Accounting, Universiti Tenaga Nasional, Malaysia
  • Hairul Suhaimi Nahar College of Economics and Political Science, Sultan Qaboos University, Sultanate of Oman.
  • Coky Fauzi Alfi Accounting Research Institute, Universiti Teknologi MARA, Malaysia,

DOI:

https://doi.org/10.32479/ijeep.14296

Keywords:

Bibliometric Analysis, Carbon Emission Disclosure, Climate Change, content analysis, Greenhouse Gas Disclosure

Abstract

This paper provides a comprehensive analysis of global research on carbon emission disclosure, highlighting the challenges associated with climate change and its impact on businesses. To achieve this, the study analysed a dataset comprising 745 publications that were published between 1953 and 2022, obtained from the Scopus database, using bibliometrics, content analysis, and network approach methods. The results, analysed using VOSViewer, MS Excel, and Harzing's Publish or Perish software, revealed that voluntary carbon emission disclosure (VCED) is a crucial area of study. The analysis identified various themes and highlighted limitations in the literature's growth while offering suggestions for further research. The study employed a combination of bibliometric, content, and network analyses to investigate carbon emission disclosure.

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Author Biographies

Maslinawati Mohamad, Accounting Research Institute, Universiti Teknologi MARA, Malaysia

   

Noor Raida Abd Rahman, College of Business Management and Accounting, Universiti Tenaga Nasional, Malaysia

   

Hairul Suhaimi Nahar, College of Economics and Political Science, Sultan Qaboos University, Sultanate of Oman.

   

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Published

2023-09-16

How to Cite

Mohamad, M., Abd Rahman, N. R., Nahar, H. S., & Alfi, C. F. (2023). What Can We Glean from the Past Seven Decades of Voluntary Carbon Emissions Disclosure Research?. International Journal of Energy Economics and Policy, 13(5), 83–97. https://doi.org/10.32479/ijeep.14296

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Section

Articles