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 study provides a comprehensive review and synthesis of 62 empirical studies on
corporate governance drivers of carbon disclosure. We reveal that companies are …

Purpose This study is justified by the economic importance of information on greenhouse
gases, as well as the interest in the question of governance structure after the adoption of …

Purpose The purpose of this study is to investigate whether corporate governance
characteristics impact the voluntary disclosure of carbon emissions. Design/methodology …

There is anxiety that has been rising vis-à-vis the climate changes in the entire world.
Notwithstanding this, the primary purpose of this paper is to examine the board …

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 …

Purpose This study aims to examine the relationship between carbon reduction initiatives
and financial performance. Additionally, it explores potential moderating variables, such as …

We investigate whether accounting and non-accounting female financial experts on audit
committees influence carbon disclosures. Based on a sample of listed firms from the United …

So far, research has insufficiently addressed the long-term effectiveness of business
responses to climate change in delivering actual outcomes. The aim of this article is …

The purpose of this research is to examine how environmental committees, institutional
shareholdings, and board independence affect managerial carbon disclosure decisions …