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 …

This literature review provides a summary of the key insights from recent studies that use an
archival method. It covers two subject matters: climate‐related information and other …

Voluntary corporate environmental disclosure has increased significantly in the last decade.
However, the increase in environmental disclosure has also been accompanied by the …

The purpose of this paper was to develop a theoretical model of climate change disclosure
in the hotel industry that builds on stakeholder and institutional theories from the broader …

We explore corporate environmental accountability by examining how carbon emissions
affect voluntary climate-related information disclosure based on TCFD principles. Using …

This study examines the issue of greenwashing among corporate high emitters subject to
government scrutiny. To do so, we investigate the relationship between the actual …

This research conceptually and empirically summarizes multiple aspects of the association
between corporate environmental performance and corporate environmental reporting in …

This study examines whether environmental‐related innovation moderates the association
between environmental and financial performance measured respectively as carbon …

Companies and subnational governments are actively attempting to fill the greenhouse gas
(GHG) mitigation gap left by weak national policy, but how effective are their efforts in …

Abstract This study analyzes Sustainable Development Goal 13 (SDG 13) which urges
action to combat climate change and its impacts. This study focuses mainly on goal 13.2 …