Research on Carbon Disclosure: Literature Review
Iman Harymawan, Dian Agustia, Nadia Klarita Rahayu, Dyah Ayu Larasati
Universitas Airlangga
Abstract
Along with the rapid growth of technology, environmental problems have become an unavoidable event. These environmental problems are the main factors that can affect sustainable development. Under the increasingly modern market pressure, many companies are disclosing information about carbon emission. This study tries to provide an overview of research related to carbon emission disclosure. This research was conducted by analyzing the research with the title “carbon emission disclosure” or “carbon disclosure project” on Scopus. 21 studies were found in this search. We found articles with extensive discussion covering the environment, accounting, and law. We also provide control variable may be used by future researchers.
Keywords: carbon disclosure project; carbon disclosure; CDP; carbon emissions
Topic: Enviromental Accounting