Carbon Disclosure as a Predictor of Firm Performance: A Systematic Literature Review
Year: 2025
Type: review
Abstract: Carbon emissions and global warming have become important problems of corporate environmental performance since the Kyoto Protocol went into force in February 2005. Carbon disclosure is a recently developed notion that has emerged in the past several years. The purpose of this review paper is to provide a complete understanding of the financial implications of carbon performance and disclosure. This review paper is divided into two sections namely carbon performance with firm performance and second one is carbon disclosure with firm performance. This review of literature concludes that carbon disclosure is new topic in business research. The correlation between carbon performance and carbon disclosure resulted in a favourable influence on the overall performance of the company. Carbon performance and carbon disclosure is also positively connected.
Authors: Mahesh Chand Garg, Simran Khurana
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
SDG: Climate action
Open Access status: green
OpenAlex ID: W6911997589
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