Can the hand of governance leverage high-quality carbon disclosure? A bibliometric analysis of 64 studies

The increase in global carbon emissions resulting from human activities has exacerbated global climate problems (Huisingh et al., 2015), and controlling carbon emissions has become a focus of international attention. As a critical major player in carbon emissions (Zheng & Jin, 2023), enterprises’ CDQ is crucial to promoting sustainable development (Xu, 2023). Carbon disclosure is a crucial demonstration of corporate social responsibility, providing investors, regulators, and the public with an invaluable reference for assessing a company’s environmental performance. CG is the interface between an organisation and its environment (Filatotchev & Nakajima, 2010), playing a key role in decision-making and quality improvement of corporate disclosure. Effective CG enhances corporate transparency, improves disclosure quality, and strengthens the fulfilment of corporate social responsibility (Chan et al., 2014; Hassan et al., 2008). In that case, CG has become a common focus of attention in both academia and practice.

Text 127363.pdf Restricted to Repository staff only Download (4MB)

Actions (login required)

View Item