Research on the Theory Development and Value Co-Creation Path of Corporate Carbon Disclosure
Carbon disclosure serves as a primary mean for enterprises to undertake internal management reforms in response to climate change,to provide effective reference information for stakeholders and to improve the legitimacy of their operations.In recent years,carbon disclosure plays an increasingly important role in the management of carbon emission reduction of enterprises,and has gradually become one of the research hotspots in the field of economic management.This paper systematically sorts out the background and connotation of corporate carbon disclosure,summarizes the research progress of corporate carbon disclosure,including driving factors,economic consequences,evaluation and effects,through bibliometric analysis,and propose a value co-creation theoretical framework to explain how corporate carbon disclosure can realize value-added through interaction with stakeholders.Finally,the future practice and research direction of corporate carbon disclosure are discussed,aiming to provide reference for its subsequent development.
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