BIBLIOMETRIK PENELITIAN PENGUNGKAPAN KARBON

Oleh :
Faza Fauhan Riza - F0321094 - Fak. Ekonomi dan Bisnis

This study aims to map the evolution of carbon disclosure research within the accounting literature, based on 50 Scopus-indexed scholarly articles that treat carbon disclosure, carbon emission disclosure, or equivalent terms as the dependent variable or outcome. A bibliometric approach utilizing VOSviewer was employed to analyze publication trends, productive journals, highly cited articles, keyword relationships, country contributions, and citation patterns; this was complemented by a framework analysis to identify underlying theories, sample characteristics, and determinants of carbon disclosure. The results indicate that research on carbon disclosure has gained significant momentum in recent years, with key themes including carbon disclosure, climate change, corporate governance, greenhouse gas emissions, voluntary disclosure, and the Carbon Disclosure Project. Findings further reveal that agency/corporate governance perspectives and stakeholder theory are the most frequently adopted theoretical frameworks, while the most commonly examined determinants include greenhouse gas emissions, carbon emissions, carbon performance, environmental performance, environmental reporting, and environmental management systems. This study contributes a Scopus-based map of the carbon disclosure literature and identifies potential avenues for future research, particularly regarding disclosure quality, regulatory pressure, green innovation, and the context of developing countries.