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All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis ARSY : Jurnal Aplikasi Riset kepada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Nexus Synergy: A Business Perspective JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Research in Accounting Journal
Rusilawati, Ermina
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Carbon Accounting and Climate Risk Reporting: A Comprehensive Bibliometric Review Abduh, Arridho; Hamzah, Muhammad Luthfi; Rusilawati, Ermina; Abdullah, Siti Intan Nurdiana Wong
Research in Accounting Journal (RAJ) Vol. 6 No. 2 (2025): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v6i2.10494

Abstract

The increasing urgency of climate change mitigation has significantly elevated the importance of carbon accounting and climate risk reporting in both academic research and corporate practice. This study presents a comprehensive bibliometric review of scholarly publications on carbon accounting and climate risk reporting to map the intellectual structure, thematic evolution, and emerging research trends in the field. Using data extracted from the Scopus database, this review analyzes publications over the period 2000–2024. Bibliometric techniques, including performance analysis and science mapping (co-authorship, co-citation, and keyword co-occurrence analysis), are employed to identify influential authors, journals, institutions, and countries, as well as dominant and emerging research themes. The findings reveal a substantial growth in publications after the Paris Agreement (2015), reflecting increased global attention to climate-related financial disclosure, carbon assurance, ESG reporting, and sustainability governance. The intellectual structure of the field is primarily clustered around four major themes: (1) carbon disclosure and reporting quality, (2) assurance and verification mechanisms, (3) carbon management and performance measurement, and (4) climate risk, financial stability, and regulatory frameworks. Recent studies increasingly integrate climate risk reporting with financial performance, investor perception, and sustainable finance. This review contributes by providing a structured synthesis of the literature, highlighting research gaps, and proposing a future research agenda, particularly in relation to mandatory disclosure regimes, digitalization in carbon accounting, and the harmonization of global reporting standards. The results offer valuable insights for academics, policymakers, regulators, and practitioners seeking to enhance transparency, accountability, and decision-usefulness in climate-related financial reporting.
Co-Authors Abduh, Arridho Abdullah, Siti Intan Nurdiana Wong Amin, Amirudin M. Andi Andi Aprila, Bord Nandre Desnelita, Yenny Febriyanto Febriyanto Fitri Yani frengky, frengky Gustientiedina Hamzah, Muhammad Luthfi Harry Patuan Panjaitan Hidayat Saputra, Hidayat Jayawarsa, A.A. Ketut Khairani, Nadya Rahmi Kudri, Wan Muhamad Lestari, Dania Ayu Lumenta, Marshel Yordan MacDonald, Ethan Mitchell, Lorraine Nicholas Renaldo O'Connor, Mary Purnama, Intan Purwati, Astri Ayu Rezfajri, Maulana Ria Darmasari Rizaldi Putra Sandria, Wella Silitonga, Aseptua Gesima Sitompul, Silvia Sari Suriyanti, Linda Hetri Suyono Suyono Syahputra, Hidayat Thompson, Laura Tjahjana, Dominicus Josephus Swanto Wahyu Joni Kurniawan, Wahyu Joni Yutiandry Rivai