<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2448-6388</journal-id>
<journal-title><![CDATA[Trascender, contabilidad y gestión]]></journal-title>
<abbrev-journal-title><![CDATA[Trascender contab. gest.]]></abbrev-journal-title>
<issn>2448-6388</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Sonora, División de Ciencias Económicas y Administrativas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-63882022000300143</article-id>
<article-id pub-id-type="doi">10.36791/tcg.v7i21sept-dic.178</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[To disclose or not to disclose? A bibliometric analysis of carbon disclosure]]></article-title>
<article-title xml:lang="es"><![CDATA[¿Divulgar o no divulgar? Un análisis bibliométrico de la divulgación de carbono]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cumpean]]></surname>
<given-names><![CDATA[Joel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Briseño]]></surname>
<given-names><![CDATA[Arturo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Zorrilla Del Castillo]]></surname>
<given-names><![CDATA[Ana Luz]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma de Tamaulipas  ]]></institution>
<addr-line><![CDATA[Ciudad Victoria Tamaulipas]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Autónoma de Tamaulipas  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Autónoma de Tamaulipas  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<volume>7</volume>
<numero>21</numero>
<fpage>143</fpage>
<lpage>165</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-63882022000300143&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-63882022000300143&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-63882022000300143&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Interest in the problem of climate change has increased throughout the world, mainly in the carbon emissions. The objective of this work is identify authors, articles, journals and findings in the literature of disclosure of carbon. To do this, we use a review approach systematic review of literature using the technique of bibliometric study to identify some aspects relevant in the literature. With software support like VOSviewer and biblioshiny from RStudio, we analyze production by year, authors, articles and magazines more cited. We present the main advances in the knowledge of carbon disclosure, as well as the most used concepts. In addition, we develop conceptualization of carbon disclosure proposed by Borghei (2021) focused on six areas and main trends of the field: (i) Answer strategic climate; (ii) Determinants of carbon disclosure; (iii) Carbon Accounting; (iv) Carbon Disclosure Guarantee; (v) Quality of carbon disclosure; and (vi) Consequences of the carbon Disclosure. We reached a consensus on the concept of carbon disclosure, in addition to the mentioned conceptualization of Borghei (2021), we mainly highlight (i), (iv) and (v) for future research in management on the subject of disclosure of carbon.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El interés en el problema del cambio climático ha aumentado en todo el mundo, principalmente en las emisiones de carbono. El objetivo de este trabajo es identificar los autores, artículos, revistas y hallazgos principales en la literatura de la divulgación de carbono. Para ello, utilizamos un enfoque de revisión sistemática de literatura empleando la técnica de estudio bibliométrico para identificar algunos aspectos relevantes en la literatura. Con el apoyo de softwares como VOSviewer y biblioshiny de RStudio, analizamos la producción por año, autores, artículos y revistas más citadas. Presentamos los principales avances en el conocimiento de la divulgación de carbono, así como los conceptos más utilizados. Además, desarrollamos la conceptualización de la divulgación de carbono propuesta por Borghei (2021) enfocada en seis áreas y tendencias principales del campo: (i) Respuesta climática estratégica; (ii) Determinantes de la divulgación de carbono; (iii) Contabilidad de carbono; (iv) Garantía de divulgación de carbono; (v) Calidad de la divulgación de carbono; y (vi) Consecuencias de la divulgación de carbono. Llegamos a un consenso sobre el concepto de divulgación de carbono, además, de la mencionada conceptualización de Borghei (2021), destacamos principalmente la (i), (iv) y (v) para futuras investigaciones en gestión sobre el tema de divulgación de carbono.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[carbon disclosure]]></kwd>
<kwd lng="en"><![CDATA[analysis bibliometric]]></kwd>
<kwd lng="en"><![CDATA[climate change]]></kwd>
<kwd lng="es"><![CDATA[divulgación de carbono]]></kwd>
<kwd lng="es"><![CDATA[análisis bibliométrico]]></kwd>
<kwd lng="es"><![CDATA[cambio climático]]></kwd>
<kwd lng="es"><![CDATA[M14]]></kwd>
<kwd lng="es"><![CDATA[Cultura corporativa]]></kwd>
<kwd lng="es"><![CDATA[Q56]]></kwd>
<kwd lng="es"><![CDATA[Desarrollo y medio ambiente]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aria]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Cuccurullo]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[bibliometrix : An R- tool for comprehensive science mapping analysis]]></article-title>
<source><![CDATA[Journal of Informetrics]]></source>
<year>2017</year>
<volume>11</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>959-75</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ascui]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A review of carbon accounting in the social and environmental accounting literature: What can it contribute to the debate?]]></article-title>
<source><![CDATA[Social and Environmental Accountability Journal]]></source>
<year>2014</year>
<volume>34</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>6-28</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ascui]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Lovell]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[As frames collide: making sense of carbon accounting]]></article-title>
<source><![CDATA[Accounting, Auditing &amp; Accountability Journal]]></source>
<year>2011</year>
<volume>24</volume>
<numero>8</numero>
<issue>8</issue>
<page-range>978-99</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Borghei]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Carbon disclosure: a systematic literature review]]></article-title>
<source><![CDATA[Accounting &amp; Finance, n/a]]></source>
<year>2021</year>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Borghei]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
<name>
<surname><![CDATA[Leung]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Guthrie]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Does voluntary greenhouse gas emissions disclosure reduce information asymmetry? Australian evidence]]></article-title>
<source><![CDATA[Afro- Asian Journal of Finance and Accounting]]></source>
<year>2018</year>
<volume>8</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>123-47</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bui]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Fowler]]></surname>
<given-names><![CDATA[C. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Strategic Responses to Changing Climate Change Policies: The Role Played by Carbon Accounting]]></article-title>
<source><![CDATA[Australian Accounting Review]]></source>
<year>2019</year>
<volume>29</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>360-75</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bui]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Houqe]]></surname>
<given-names><![CDATA[M. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Zaman]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Climate change mitigation: Carbon assurance and reporting integrity]]></article-title>
<source><![CDATA[Business Strategy and the Environment, December 2020]]></source>
<year>2021</year>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chen]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Young]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Zhuang]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Externalities of mandatory IFRS adoption: Evidence from cross- border spillover effects of financial information on investment efficiency]]></article-title>
<source><![CDATA[Accounting Review]]></source>
<year>2013</year>
<volume>88</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>881-914</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Comyns]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Figge]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Greenhouse gas reporting quality in the oil and gas industry]]></article-title>
<source><![CDATA[Accounting, Auditing &amp; Accountability Journal]]></source>
<year>2015</year>
<volume>28</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>403-33</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Córdova-Román]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Zorio-Grima]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Merello]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Economic development and CSR assurance: Important drivers for carbon reporting&#8230; yet inefficient drivers for carbon management?]]></article-title>
<source><![CDATA[Technological Forecasting and Social Change]]></source>
<year>2021</year>
<volume>163</volume>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Datt]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Luo]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Tang]]></surname>
<given-names><![CDATA[Q.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[orporate choice of providers of voluntary carbon assurance]]></article-title>
<source><![CDATA[International Journal of Auditing]]></source>
<year>2020</year>
<volume>24</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>145-62</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Datt]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Luo]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Tang]]></surname>
<given-names><![CDATA[Q.]]></given-names>
</name>
<name>
<surname><![CDATA[Mallik]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[An International Study of Determinants of Voluntary Carbon Assurance]]></article-title>
<source><![CDATA[Journal of International Accounting Research]]></source>
<year>2018</year>
<volume>17</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>1-20</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Datt]]></surname>
<given-names><![CDATA[R. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Luo]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Tang]]></surname>
<given-names><![CDATA[Q.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The impact of legitimacy threaton the choice of external carbon assurance]]></article-title>
<source><![CDATA[Accounting Research Journal]]></source>
<year>2019</year>
<volume>32</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>181-202</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Delmas]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Nairn-Birch]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Lim]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Dynamics of Environmental and Financial Performance: The Case of Greenhouse Gas Emissions]]></article-title>
<source><![CDATA[Organization and Environment]]></source>
<year>2015</year>
<volume>28</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>374-93</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[DiMaggio]]></surname>
<given-names><![CDATA[P. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Powell]]></surname>
<given-names><![CDATA[W. W.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Iron Cage Revisited: Institutional Isomorphism in Organizational Fields]]></article-title>
<source><![CDATA[American Sociological Review]]></source>
<year>1983</year>
<volume>48</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>147-60</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fan]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Tang]]></surname>
<given-names><![CDATA[Q.]]></given-names>
</name>
<name>
<surname><![CDATA[Pan]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[An international study of carbon information asymmetry and independent carbon assurance]]></article-title>
<source><![CDATA[British Accounting Review]]></source>
<year>2021</year>
<volume>53</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-17</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fernández]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Fronti]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Del Protocolo De Kioto a Los Presupuestos Empresariales]]></article-title>
<source><![CDATA[Revista Iberoamericana de Contabilidad de Gestión]]></source>
<year>2005</year>
<volume>3</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>1-21</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gallego-Álvarez]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Segura]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Martínez-Ferrero]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Carbon emission reduction: The impact on the financial and operational performance of international companies]]></article-title>
<source><![CDATA[Journal of Cleaner Production]]></source>
<year>2015</year>
<volume>103</volume>
<page-range>149-59</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ganda]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Milondzo]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Impact of Carbon Emissions on Corporate Financial Performance: Evidence from the South African Firms]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2018</year>
<volume>10</volume>
<numero>7</numero>
<issue>7</issue>
</nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hahn]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Reimsbach]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Schiemann]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Organizations, Climate Change, and Transparency: Reviewing the Literature on Carbon Disclosure]]></article-title>
<source><![CDATA[Organization and Environment]]></source>
<year>2015</year>
<volume>28</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>80-102</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[He]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Luo]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Shamsuddin]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Tang]]></surname>
<given-names><![CDATA[Q.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement]]></article-title>
<source><![CDATA[Accounting &amp; Finance]]></source>
<year>2021</year>
</nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jaggi]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Allini]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Macchioni]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Zagaria]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Factors Motivating Voluntary Disclosure of Carbon Information: Evidence Based on Italian Listed Companies]]></article-title>
<source><![CDATA[Organization and Environment]]></source>
<year>2018</year>
<volume>31</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>178-202</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jeswani]]></surname>
<given-names><![CDATA[H. K.]]></given-names>
</name>
<name>
<surname><![CDATA[Wehrmeyer]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
<name>
<surname><![CDATA[Mulugetta]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[How warm is the corporate responses to climate change? Evidence from Pakistan and the UK]]></article-title>
<source><![CDATA[Business Strategy and the Environment]]></source>
<year>2008</year>
<volume>17</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>46-60</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kolk]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Levy]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Pinkse]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate responses in an emerging climate regime: The institutionalization and commensuration of carbon disclosure]]></article-title>
<source><![CDATA[European Accounting Review]]></source>
<year>2008</year>
<volume>17</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>719-45</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kolk]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Pinkse]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Market strategies for climate change]]></article-title>
<source><![CDATA[European Management Journal]]></source>
<year>2004</year>
<volume>22</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>304-14</page-range></nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kolk]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Pinkse]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Business Responses to Climate Change: Identifying Emergent Strategies]]></article-title>
<source><![CDATA[California Management Review]]></source>
<year>2005</year>
<volume>47</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>6-20</page-range></nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Krishnamurti]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Velayutham]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The influence of board committee structures on voluntary disclosure of greenhouse gas emissions: Australian evidence]]></article-title>
<source><![CDATA[Pacific Basin Finance Journal]]></source>
<year>2018</year>
<volume>50</volume>
<page-range>65-81</page-range></nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lee]]></surname>
<given-names><![CDATA[S.-Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Park]]></surname>
<given-names><![CDATA[Y.-S.]]></given-names>
</name>
<name>
<surname><![CDATA[Klassen]]></surname>
<given-names><![CDATA[R. D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Market Responses to Firms&#8217; Voluntary Climate Change Information Disclosure and Carbon Communication]]></article-title>
<source><![CDATA[Corporate Social Responsibility and Environmental Management]]></source>
<year>2015</year>
<volume>22</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-12</page-range></nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lemma]]></surname>
<given-names><![CDATA[T. T.]]></given-names>
</name>
<name>
<surname><![CDATA[Feedman]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Mlilo]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Park]]></surname>
<given-names><![CDATA[J. D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate carbon risk, voluntary disclosure, and cost of capital: South African evidence]]></article-title>
<source><![CDATA[Business Strategy and the Environment]]></source>
<year>2019</year>
<volume>28</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>111-26</page-range></nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Liao]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Luo]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Tang]]></surname>
<given-names><![CDATA[Q.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gender diversity, board independence, environmental committee and greenhouse gas disclosure]]></article-title>
<source><![CDATA[The British Accounting Review]]></source>
<year>2015</year>
<volume>47</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>409-24</page-range></nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Luo]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Tang]]></surname>
<given-names><![CDATA[Q.]]></given-names>
</name>
<name>
<surname><![CDATA[Lan]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Comparison of propensity for carbon disclosure between developing and developed countries]]></article-title>
<source><![CDATA[Accounting Research Journal]]></source>
<year>2013</year>
<volume>26</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>6-34</page-range></nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Oliver]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Strategic responses to institutional processes]]></article-title>
<source><![CDATA[Academy of Management Review]]></source>
<year>1991</year>
<volume>16</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>145-79</page-range></nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pattberg]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The emergence of carbon disclosure: Exploring the role of governance entrepreneurs]]></article-title>
<source><![CDATA[Environment and Planning C: Politics and Space]]></source>
<year>2017</year>
<volume>35</volume>
<numero>8</numero>
<issue>8</issue>
<page-range>1437-55</page-range></nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Peters]]></surname>
<given-names><![CDATA[G. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Romi]]></surname>
<given-names><![CDATA[A. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting]]></article-title>
<source><![CDATA[Journal of Business Ethics]]></source>
<year>2014</year>
<volume>125</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>637-66</page-range></nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pitrakkos]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Maroun]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Evaluating the quality of carbon disclosures]]></article-title>
<source><![CDATA[Sustainability Accounting, Management and Policy Journal]]></source>
<year>2019</year>
<volume>11</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>553-89</page-range></nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pizzi]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Caputo]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Corvino]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Venturelli]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Management research and the UN sustainable development goals (SDGs): A bibliometric investigation and systematic review]]></article-title>
<source><![CDATA[Journal of Cleaner Production]]></source>
<year>2020</year>
<volume>276</volume>
</nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rogelj]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[den Elzen]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Höhne]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Fransen]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Fekete]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Winkler]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Schaeffer]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Sha]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Riahi]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Meinshausen]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Paris Agreement climate proposals need a boost to keep warming well below 2 °C]]></article-title>
<source><![CDATA[Nature]]></source>
<year>2016</year>
<volume>534</volume>
<numero>7609</numero>
<issue>7609</issue>
<page-range>631-9</page-range></nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Shen]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Su]]></surname>
<given-names><![CDATA[Z. W.]]></given-names>
</name>
<name>
<surname><![CDATA[Huang]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Khalid]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Farooq]]></surname>
<given-names><![CDATA[M. B.]]></given-names>
</name>
<name>
<surname><![CDATA[Akram]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Firm market value relevance of carbon reduction targets, external carbon assurance and carbon communication]]></article-title>
<source><![CDATA[Carbon Management]]></source>
<year>2020</year>
<volume>11</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>549-63</page-range></nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Stechemesser]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Guenther]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Carbon accounting: A systematic literature review]]></article-title>
<source><![CDATA[Journal of Cleaner Production]]></source>
<year>2012</year>
<volume>36</volume>
<page-range>17-38</page-range></nlm-citation>
</ref>
<ref id="B40">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tang]]></surname>
<given-names><![CDATA[Q.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Framework for and the Role of Carbon Accounting in Corporate Carbon Management Systems: A Holistic Approach]]></article-title>
<source><![CDATA[SSRN Electronic Journal]]></source>
<year>2017</year>
<page-range>1-48</page-range></nlm-citation>
</ref>
<ref id="B41">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tang]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Demeritt]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Climate Change and Mandatory Carbon Reporting: Impacts on Business Process and Performance]]></article-title>
<source><![CDATA[Business Strategy and the Environment]]></source>
<year>2018</year>
<volume>27</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>437-55</page-range></nlm-citation>
</ref>
<ref id="B42">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Van Eck]]></surname>
<given-names><![CDATA[N. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Waltman]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Software survey: VOSviewer, a computer program for bibliometric mapping]]></article-title>
<source><![CDATA[Scientometrics]]></source>
<year>2010</year>
<volume>84</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>523-38</page-range></nlm-citation>
</ref>
<ref id="B43">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Velte]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Stawinoga]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Lueg]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences]]></article-title>
<source><![CDATA[Journal of Cleaner Production]]></source>
<year>2020</year>
<volume>254</volume>
</nlm-citation>
</ref>
<ref id="B44">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Weinhofer]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Hoffmann]]></surname>
<given-names><![CDATA[V. H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Mitigating climate change - how do corporate strategies differ?]]></article-title>
<source><![CDATA[Business Strategy and the Environment]]></source>
<year>2010</year>
<volume>19</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>77-89</page-range></nlm-citation>
</ref>
<ref id="B45">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zupic]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[&#268;ater]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Bibliometric Methods in Management and Organization]]></article-title>
<source><![CDATA[Organizational Research Methods]]></source>
<year>2015</year>
<volume>18</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>429-72</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
