This systematic review identifies key research fields and emerging research trends in an attempt to address recent growth and fragmentation in the carbon disclosure literature. Firstly, it examines and assesses the fragmented conceptualisations of carbon disclosure. Secondly, this review identifies a pervasive lack of consistency among studies. Thirdly, the findings indicate that carbon disclosure should be more closely linked to climate‐related risk disclosure, as how the company impacts climate change and how climate change is impacting the company remains unclear. This paper highlights opportunities to integrate and expand on existing carbon disclosure knowledge and outlines a research agenda for future studies.

中文翻译：

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碳披露：系统的文献综述

这篇系统的综述指出了关键的研究领域和新兴的研究趋势，以试图解决碳披露文献中最近的增长和碎片化问题。首先，它审查和评估了零散的碳披露概念。其次，该评价发现研究之间普遍缺乏一致性。第三，研究结果表明，由于公司如何影响气候变化以及气候变化如何影响公司，碳披露应与气候相关的风险披露更加紧密地联系在一起。本文重点介绍了整合和扩展现有碳披露知识的机会，并概述了未来研究的研究议程。