<![CDATA[This study aims to examine the paradigm shift in greenhouse gas (GHG) disclosure over the past decade and map emerging research trends, antecedents of GHG disclosure, theoretical perspectives, and future research agendas. Design/Methodology: This study employs a Systematic Literature Review (SLR) approach guided by the PRISMA framework. Data were obtained from the Scopus database for the period 2015–2025, resulting in 143 articles, of which 50 articles met the inclusion criteria after screening and were analyzed using a thematic approach. Result: The findings indicate a shift in GHG disclosure over the past decade, from practices that were initially predominantly voluntary toward increasingly mandatory reporting. The review also shows that the quality and quantity of GHG disclosure are influenced by several key factors, including national regulations, external pressures, good corporate governance, industry type, and the geographical location in which companies operate. Legitimacy theory, agency theory, and corporate governance theory provide important theoretical foundations for explaining transparent GHG disclosure practices. This review further identifies future research agendas, particularly strengthening research in developing-country contexts, examining the relationship between climate-related regulations or policies and GHG disclosure practices, and encouraging GHG information to be presented in quantitative, measurable, and standardized forms in accordance with GHG reporting standards.]]>
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