Understanding the relationship between carbon emission

The gap

Evidence profile

Sourced from the abstract and stated research gap and future-work section of the source papers, classified as general, drawn from work published between 2024 and 2026, spanning 5 journals. Those papers have been cited 13 times in total.

Supporting evidence — 5 representative gaps

• Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia (2026) · Business Strategy and the Environment · doi

  Overall, the study highlights clawback provisions as an important but underexplored determinant of climate disclosure quality, offering implications for regulators and boards seeking to strengthen corporate accountability in sustainability reporting.

  generalabstract
  Keywords: overall highlights clawback provisions important underexplored determinant climate disclosure quality offering implications regulators boards seeking
• Carbon Emissions and Climate Change Disclosure in Low-Carbon Companies in Indonesia (2026) · Agregat: Jurnal Ekonomi dan Bisnis · doi

  There is a gap in understanding the relationship between carbon emission disclosure, climate change disclosure, and environmental performance on company value. The study aims to fill this gap by examining the relationship between these variables.

  generalstated research gapevidence 5/5
  Keywords: there gap understanding relationship between carbon emission disclosure
• Resource transparency and energy transition: The role of SEC oil and gas reserve reporting in future energy systems (2026) · Energy Storage and Conversion · doi

  Future research should focus on revising the reserve disclosure to incorporate more deeply into climate-related reporting. Future research should investigate the impact of SEC reserve reporting on investor decision-making in a decarbonizing energy system.

  generalfuture-work sectionevidence 5/5
  Keywords: future research focus revising reserve disclosure incorporate deeply
• Climate Anxiety Disclosures and Investor Behavior: Examining the Accounting Consequences of Voluntary Eco-Psychological Reporting (2026) · Türkiye Mesleki ve Sosyal Bilimler Dergisi · doi

  There is a lack of understanding of the impact of voluntary climate anxiety disclosure on investor behavior. There is a need to examine the relationship between climate disclosure and accounting consequences. There is a gap in the literature on the psychology of climate disclosure.

  generalstated research gapevidence 5/5
  Keywords: there lack understanding impact voluntary climate anxiety disclosure
• Perceived climate risk and stock prices: An empirical analysis of pricing effects (2024) · Risk Analysis · cited 13× · doi

  Increasing awareness of climate change and its potential consequences on financial markets has led to interest in the impact of climate risk on stock returns and portfolio composition, but few studies have focused on perceived climate risk pricing.

  generalabstractevidence 4/5
  Keywords: climate risk increasing awareness change potential consequences financial markets interest impact stock returns portfolio composition

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