Bibliometric analysis reveals emerging frontiers in carbon disclosure research, highlighting shifts in focus and knowledge gaps.
Abstract:This study presents a comprehensive bibliometric analysis of carbon disclosure research, clarifying its knowledge structure, evolutionary trajectory, and emerging research frontiers.Examination of 985 papers from the Web of Science Core Collection (1982-2024) using CiteSpace indicates exponential growth in publications and a paradigm shift within the global research landscape.China has become a leading contributor, joining established nations such as the USA and the UK.The main thematic research clusters identified include: 1) institutional legitimacy and value addition; 2) stakeholder engagement and institutional governance; 3) inter-country comparisons; and 4) policy effectiveness and innovation complementarity.Burst analysis reveals a shift in the research frontier from legitimacy theory to strategic management, with 'green innovation' and 'investment' emerging as recent focal areas.The research paradigm has evolved from a compliance-driven approach to one that integrates disclosure with corporate strategy and sustainable finance.A substantial knowledge gap remains between policy-driven and innovationdriven research, and the growing significance of non-Western institutional contexts is emphasised.
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Shi et al. (2026) studied this question.
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