This paper describes the development of and gaps in knowledge in research on carbon
accounting based on a systematic review of 117 papers published in influential accounting …

The urgency to overcome climate change under COP 26 and 27 has allowed closer
attention towards environmental sustainability. As a result, businesses are under pressure …

We seek insights into potential benefits for firms adopting strategies to improve business
sustainability in a carbon-constrained future. We investigate whether lenders incorporate a …

This paper examines the impact of corporate board's characteristics on the voluntary
disclosure of greenhouse gas (GHG) emissions in the form of a Carbon Disclosure Project …

Carbon information is becoming more and more important in the decision making of
stakeholders, but there is growing concern regarding the reliability of corporate carbon …

We investigate carbon risk in global equity prices. We develop a measure of carbon risk
using industry standard databases and study return differences between brown and green …

This article examines the relationship between the level of voluntary carbon disclosure
(VCD) and carbon emission performance and how the institutional context influences this …

Purpose This study is justified by the economic importance of information on greenhouse
gases, as well as the interest in the question of governance structure after the adoption of …

This systematic review identifies key research fields and emerging research trends in an
attempt to address recent growth and fragmentation in the carbon disclosure literature …

Along with the development of environmental management accounting (EMA) in the past
decade, a variety of management accounting and control tools have been designed and …