文献計量分析によるカーボン会計・開示研究の進化の可視化
Mapping the evolution of carbon accounting and disclosure research through bibliometric analysis (原題)
Tekalign Negash Kebede, A. Woldeamanuel, Tewodros Solomon Kabtiymer
🤖 gxceed AI 要約
日本語
1992〜2025年のScopus収録715論文をBiblioshinyとVOSviewerで分析し、カーボン会計・開示研究の潮流を可視化した文献計量研究。中国が最多貢献国、Journal of Cleaner ProductionとSustainabilityが最多掲載誌。企業環境開示、ライフサイクル排出分析、気候政策・森林炭素隔離など6つの主要クラスターを特定し、今後の研究方向と政策議論への示唆を示す。
English
A bibliometric analysis of 715 Scopus-indexed articles (1992–2025) using Biblioshiny and VOSviewer to map carbon accounting and disclosure research. China is the top contributing nation; Journal of Cleaner Production and Sustainability are the most productive outlets. Six thematic clusters emerge, spanning corporate environmental disclosure, life-cycle emission analysis, climate policy and forest sequestration, and carbon disclosure synthesis.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
SSBJ基準・有報でのサステナビリティ開示義務化が進む日本では、カーボン会計・開示研究の全体像と国際的な研究潮流を把握する基礎資料として有用。実務者のサーベイや研究テーマ選定の参照枠になる。
In the global GX context
As ISSB/CSRD and SEC climate rules push carbon disclosure into mainstream reporting, this mapping helps scholars and standard-setters situate disclosure-infrastructure research and identify underdeveloped areas such as assurance and Scope 3 methodology.
👥 読者別の含意
🔬研究者:カーボン会計・開示分野の研究潮流と未開拓テーマを俯瞰する出発点として活用できる。
🏢実務担当者:開示実務の学術的裏付けと、Scope 3・保証など今後の論点を把握する参考になる。
🏛政策担当者:開示制度設計に資する研究動向の全体像を把握する際の参照資料となる。
📄 Abstract（原文）
The intensifying implications of climate change have brought carbon accounting and disclosure to the forefront of policy and scholarly debate, generating an emerging research field that examines its multidimensional nature. Despite the growing body of literature, existing studies remain fragmented and fail to provide a consolidated understanding of the field’s development. This research addresses that gap by conducting a bibliometric examination of 715 Scopus-indexed articles published between 1992 and 2025. Using Biblioshiny and VOSviewer, the study uncovers prominent publication trends, leading authors, and thematic trajectories in carbon accounting research. The results reveal a consistent increase in scholarly output over time, with China identified as the highest contributing nation and journals such as the Journal of Cleaner Production and Sustainability (Switzerland) recognized as the most productive publishing outlets. The most productive author is found to be Professor Tang Q of Western Sydney University. Thematic mapping and co-occurrence analysis highlight six dominant research clusters: Corporate Environmental Disclosure and Performance; Life Cycle and Emission Analysis; Climate Policy and Forest Carbon Sequestration; Technological and Emerging Themes in Carbon Management; Accounting and Methodological Approaches; and Carbon Disclosure, Sustainability, and Regional Empirical Synthesis. This study provides valuable insights into the intellectual structure and thematic evolution of carbon accounting and disclosure research, while offering directions for future inquiry and informing policy discussions in the field.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://link.springer.com/content/pdf/10.1007/s44274-026-01190-5.pdffirst seen 2026-11-10 05:50:20 · last seen 2026-11-14 06:04:09
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