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随着全球气候变化的加剧,碳信息披露已成为气候治理的重要工具,其影响因素和经济后果逐渐成为监管者、研究者及利益相关者关注的重要议题。对已有文献进行系统梳理和总结具有重要的理论意义和实践价值。本文首先构筑了碳信息披露与价值创造的理论框架;其次借助CiteSpace软件,对国内外碳信息披露文献进行可视化图谱分析,探究碳信息披露的研究热点及发展趋势;再次对碳信息披露的影响因素、资本市场效应、实体经济效应与产品市场效应进行系统性归纳和总结;最后结合现有研究不足对未来研究进行展望。通过对现有碳信息披露文献进行系统回顾,以期深化对碳信息披露相关研究的理解,同时也为进一步探索碳信息披露相关研究提供理论参考和借鉴,助力我国可持续发展战略的深入推进。
Abstract：With the intensification of global climate change, carbon disclosure has become an important tool for climate governance, and its determinants and economic consequences have attracted increasing attention from regulators, scholars, and stakeholders.A systematic review of the existing literature thus carries significant theoretical and practical value. This study first develops a theoretical framework linking carbon disclosure to value creation. Second, using CiteSpace software, it conducts a bibliometric visualization of domestic and international literature to identify research hotspots and emerging trends. Third,the study systematically summarizes the determinants of carbon disclosure as well as its effects on capital markets, the real economy, and product markets. Finally, it discusses the limitations of existing research and provides directions for future studies. By systematically reviewing the current literature on carbon information disclosure, this paper aims to deepen the understanding of related research, provide theoretical references for subsequent studies, and'contribute to the advancement of Chinas sustainable development strategy.
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(1)ABS期刊分类指南(The Academic Journal Guide, AJG)是由英国商学院协会(Chartered Association of Business Schools)发布的权威期刊排名。该指南将商科及管理类期刊分为1至4*级别:3星级代表具有极高学术声望、发表具有原创性且经过严格同行评审的高质量研究论文。本文以此作为检索范围,旨在确保所选文献的权威性与质量。
(2)本文文献分析列表详见中国知网补充材料。
基本信息:
中图分类号:F272;X322
引用信息:
[1]王艳艳,田静.企业碳信息披露研究综述与展望——基于CiteSpace知识图谱分析[J].当代会计评论,2025,2(04):1-27.
基金信息:
国家自然科学基金重点项目“基于企业‘价值流—能源流—碳流’的会计研究”(72232008)、面上项目“气候相关信息披露及经济效应研究”(72372139)的资助
2025-03-02
2025
2025-12-15
2025
2025-10-23
1
2025-12-31
2025-12-31
