Abstract

CUMPEAN, Joel; BRISENO, Arturo  and  ZORRILLA DEL CASTILLO, Ana Luz. To disclose or not to disclose? A bibliometric analysis of carbon disclosure. Trascender contab. gest. [online]. 2022, vol.7, n.21, pp.143-165.  Epub June 09, 2023. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v7i21sept-dic.178.

Interest in the problem of climate change has increased throughout the world, mainly in the carbon emissions. The objective of this work is identify authors, articles, journals and findings in the literature of disclosure of carbon. To do this, we use a review approach systematic review of literature using the technique of bibliometric study to identify some aspects relevant in the literature. With software support like VOSviewer and biblioshiny from RStudio, we analyze production by year, authors, articles and magazines more cited. We present the main advances in the knowledge of carbon disclosure, as well as the most used concepts. In addition, we develop conceptualization of carbon disclosure proposed by Borghei (2021) focused on six areas and main trends of the field: (i) Answer strategic climate; (ii) Determinants of carbon disclosure; (iii) Carbon Accounting; (iv) Carbon Disclosure Guarantee; (v) Quality of carbon disclosure; and (vi) Consequences of the carbon Disclosure. We reached a consensus on the concept of carbon disclosure, in addition to the mentioned conceptualization of Borghei (2021), we mainly highlight (i), (iv) and (v) for future research in management on the subject of disclosure of carbon.

Keywords : carbon disclosure; analysis bibliometric; climate change.