Climate change reporting: a systematic literature review Online publication date: Tue, 31-Jan-2023
by Chiara Xhindole; Lara Tarquinio
International Journal of Global Environmental Issues (IJGENVI), Vol. 22, No. 1, 2023
Abstract: Climate change is one of the most crucial issues with implications for the natural environment, communities, economies, and companies worldwide. In particular, companies are subject to growing pressures to communicate their climate risks, carbon mitigation initiatives, achievements, and opportunities. This paper thus explores the status of the research on climate change reporting and future research perspectives through a systematic literature review of 80 articles published in influential accounting and management journals from 2015 to 2021. Our overview demonstrates that since climate change reporting is mainly voluntary, the lack of universally recognised standards and guidelines makes it difficult to compare research. Several drivers affect climate change reporting, while companies have to identify, manage, and report their climate-related risks to establish mitigation actions. This review therefore highlights specific opportunities to integrate and expand the existing climate change reporting knowledge, offering new insights for future research.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Global Environmental Issues (IJGENVI):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com
Our Blog 
Follow us on Twitter 
Visit us on Facebook