Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research

ABSTRACT Companies are increasingly expected to act swiftly to reduce their environmental impact and disclose detailed information about their carbon emissions. This study develops a multidimensional framework that links external factors and internal organisational conditions shaping the adoption and promotion of carbon disclosure. By reviewing the emerging carbon disclosure literature and mainstream technical documents, this study: (a) maps the current state of knowledge on the topic, clarifying the various dimensions of the determinants of carbon disclosure and their causal relationships; (b) traces directions for future research; (c) provides practical insights for an effective adoption of carbon reporting.