摘要
在碳达峰、碳中和背景下,碳信息披露作为各国政府环境规制和环境管理的重要手段,受到企业当局和学者们的广泛关注。借助CiteSpace软件,以2008-2021年CNKI数据库中关于碳信息披露研究的中文文献为研究对象,通过共词分析、聚类分析、突现词分析,对国内研究的热点和趋势进行分析。研究发现:碳信息、信息披露、CDP、碳交易、碳会计、碳排放、碳排放权是碳信息披露研究的热点,进一步分析发现碳信息披露研究主题新颖,内容广泛。通过对碳信息披露领域热点及发展趋势探究,为国内碳减排提供建议,以期更快达到双碳目标。
Under the background of peak carbon dioxide emissions and carbon neutrality,carbon information disclosure as an important means of environmental regulation and management by governments of various countries,has attracted extensive attention from enterprise authorities and scholars.Based on CiteSpace software,the Chinese literature on carbon information disclosure in CNKI database from 2008 to 2021 was as the research object,the hot spots and trends of domestic research were analyzed through co-word analysis,cluster analysis and outburst word analysis.The findings were as follows:carbon information,information disclosure,CDP,carbon trading,carbon accounting,carbon emissions and carbon emission rights were the hot spots of carbon information disclosure research.Further analysis showed that the research topics of carbon information disclosure were novel and extensive.It explored the hot spots and development trends in the field of carbon information disclosure,and provided suggestions for domestic carbon emission reduction,so as to achieve the goal of double carbon faster.
作者
杨荣美
牛赛飞
滕冬梅
Yang Rongmei;Niu Saifei;Teng Dongmei(Accounting College of Lanzhou university of Finance and Economics,Lanzhou730101)
出处
《黑龙江八一农垦大学学报》
2024年第5期128-136,共9页
journal of heilongjiang bayi agricultural university
基金
甘肃省审计厅重点科研课题(SJ210504)。
关键词
碳信息披露
CITESPACE
碳排放
热点
趋势
carbon information disclosure
CiteSpace
carbon dioxide emissions
hot spots
tendency