Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research
Abstract
ABSTRACT Companies are increasingly expected to act swiftly to reduce their environmental impact and disclose detailed information about their carbon emissions. This study develops a multidimensional framework that links external factors and internal organisational conditions shaping the adoption and promotion of carbon disclosure. By reviewing the emerging carbon disclosure literature and mainstream technical documents, this study: (a) maps the current state of knowledge on the topic, clarifying the various dimensions of the determinants of carbon disclosure and their causal relationships; (b) traces directions for future research; (c) provides practical insights for an effective adoption of carbon reporting.
Fields of Study & Subjects
Corporate Social Responsibility Reporting
Environmental Sustainability in Business
Impact of AI and Big Data on Business and Society
Publication details
- Journal / source
- Accounting and Finance
- Publisher
- Wiley
- Volume
- 66
- Issue
- 3
- Pages
- 3027-3040
- Publication date
- 11 February 2026
- Language
- EN