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"双碳"目标下环境信息披露质量研究综述

Summary of Research on the Quality of Environmental Information Disclosure under the Target of"Double Carbon"

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随着低碳经济时代的到来,环境信息披露质量对推动"双碳"目标的实现具有重要作用.运用Cite Space可视化分析软件绘制的知识图谱并结合Excel软件绘制的图表,以 1997-2022 年间Web of Science收录的 231 篇英文文献及CNKI收录的150 篇中文文献为样本,通过科学知识图谱形式呈现文献之间的关联关系,就关键词共现、聚类进行分析,从不同维度细致描绘了环境信息披露质量研究现状,系统梳理环境信息披露质量国内外研究的发展脉络.并对环境信息披露质量研究热点问题,即评价标准、影响因素、影响后果三个方面进行跟踪.以期能够全面地展现环境信息披露质量主题的研究现状及发展趋势,并为专家学者开展相关研究提供文献支持.
With the arrival of the era of low-carbon economy,the quality of environmental information disclosure plays an important role in promoting the realization of the"double carbon"goal.Based on the knowledge map drawn by Cite Space visualization analysis software and the chart drawn by Excel software,taking 231 English documents collected by Web of Science and 150 Chinese documents collected by CNKI from 1997 to 2022 as samples,the relationship among the documents was presented through the form of scientific knowledge map,the co-occurrence and clustering of keywords were analyzed,the research status of environmental information disclosure quality in detail was described from different dimensions,and the development vein of environmental information disclosure quality research at home and abroad was systematically sorted out.The hot issues of environmental information disclosure quality research,namely,evaluation criteria,influencing factors and consequences were also tracked to fully demonstrate the research status and development trend of environmental information disclosure quality theme,and provide literature support for experts and scholars to carry out relevant research.

environmental information disclosure qualitytheoretical summaryknowledge map

徐素波、赵艳荣

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黑龙江八一农垦大学经济管理学院,大庆 163319

环境信息披露质量 理论综述 科学知识图谱

黑龙江省经济社会发展重点研究课题(战略课题)

21106

2023

黑龙江八一农垦大学学报
黑龙江八一农垦大学

黑龙江八一农垦大学学报

影响因子:0.888
ISSN:1002-2090
年,卷(期):2023.35(6)
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