What Drives Corporate Carbon Transparency? A Systematic Literature Review

The purpose of this research is to identify what drives carbon emission disclosure practices using a systematic literature review approach. Then, map and group the variables used from various previous studies. A data source sourced from Scopus with a total of 31 articles found related to the research topic and accessible to researchers with the period 2018-2024. The results of the study show that related research in 2022-2024 continues to increase. Research data sources related to previous research are more sourced from secondary data on manufacturing companies using quantitative research methods. Then, the research is based on independent variables used in previous research, the majority of which are on variable profitability (ROA), leverage (LEV), and environmental performance (EP).