基于CiteSpace的国内外碳信息披露研究现状与趋势分析  

Research on the Current Status and Trends of Carbon Information Disclosure Research at Home and Abroad Based on CiteSpace

作　　者：罗翠英 黄子珊 Luo Cuiying;Huang Zishan(Wuhan College,Wuhan 430212)

机构地区：[1]武汉学院,湖北武汉430212

出　　处：《中阿科技论坛(中英文)》2025年第3期108-116,共9页China-Arab States Science and Technology Forum

基　　金：湖北一丹大学教育发展基金会科研基金项目(C类)“‘双碳’目标下碳排放权会计准则研究”(JJC202305)。

摘　　要：在全球气候变化问题日益严峻的背景下,低碳经济已成为国际共识。碳信息披露作为推动低碳经济发展的重要手段,受到国际社会的广泛关注。文章以2010—2023年间CNKI和WOS数据库中收录的碳信息披露相关文献为数据来源,运用文献计量法和可视化分析软件CiteSpace,从发文量、作者及机构合作关系、关键词共现、关键词聚类以及关键词突现等方面,综合分析国内外碳信息披露研究的现状与热点。研究发现,与国外相比,我国在该领域的发文量较少,研究作者和机构间合作较为松散,亟须拓展跨学科、跨机构的合作和多元化研究方法。国内外碳信息披露研究热点集中在绿色发展、公司治理、技术创新和市场机制等方面,对气候变化和环境责任的全球关注日益增加,同时也强调了政策推动和跨学科合作的重要性。基于上述分析结果,文章认为,未来应进一步加大对该领域的研究投入,促进学者和机构间的深度合作,引入更多理论基础开展实证研究,重点关注碳信息披露的持续优化问题,以及信息技术与碳信息披露深度融合的发展趋势。Against the backdrop of increasingly severe global climate change,low-carbon economy has become an international consensus.Carbon information disclosure,as a critical means to promote low-carbon economy,has received widespread attention from the international community.Hence,drawing on literature included in CNKI and WOS databases from 2010 to 2023,the thesis uses bibliometric methods and visualization analysis software CiteSpace to explore the current status and hotspots of carbon information disclosure research at home and abroad in terms of publication volume,author and institutional cooperation,keyword co-occurrence,keyword clustering and keyword bursting.It was found that compared to foreign countries,China's publication volume is small,and cooperation between authors and institutions is relatively loose.Thus,there is an urgent need to expand interdisciplinary and cross-institutional cooperation and diversify research methods.Moreover,research hotspots includes green development,corporate governance,technological innovation and market mechanisms,and there is a growing concern about climate change and environmental responsibility,reflecting the significance of policy support and interdisciplinary cooperation.Accordingly,suggestions are proposed to step up research investment,promote deep cooperation between scholars and institutions,introduce more theories for empirical research,focus on the continuous optimization of carbon information disclosure and the emerging trend of integrating information technology into carbon information disclosure.

关 键 词：碳信息披露 研究热点 可视化分析 CITESPACE 

分 类 号：F275[经济管理—企业管理]