Pengungkapan terkait Iklim: Teori dan Masa Depan
DOI:
https://doi.org/10.62194/7mne5688Keywords:
Pengungkapan terkait Iklim , Climate-related disclosures , IFRS S2, TCFD , Bibliometrik, BiblioshinyAbstract
Perubahan iklim yang cepat dan ekstrem mendorong pengembangan pedoman untuk pelaporan risiko dan peluang terkait iklim. IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information dan IFRS S2 Climate-related Disclosures merupakan standar yang wajib diterapkan oleh negara pengadopsi IFRS. Studi ini bertujuan untuk melakukan tinjauan sistematis atas penelitian-penelitian tentang pengungkapan terkait iklim untuk memetakan teori, perkembangan penelitian, dan rekomendasi ide. Tujuan penelitian dicapai dengan menjawab dua pertanyaan penelitian melalui analisis bibliometrik terhadap 52 dokumen yang diperoleh dari proses SPAR 4-SLR dan PRISMA. Data bibliometrik berasal dari Scopus dan diproses menggunakan biblioshiny dari R Studio. Tahap pertama analisis bibliometrik, yaitu analisis kinerja, menyajikan ringkasan konstituen dari 52 dokumen. Tahap kedua, pemetaan sains, digunakan untuk menjawab pertanyaan penelitian. Pertanyaan penelitian pertama dijawab dengan analisis co-citation dengan reference publication year spectroscopy dan menemukan penggunaan 6 teori yaitu teori perusahaan, kontingensi, institusional, keagenan, legitimasi, dan pemangku kepentingan. Analisis co-word menjawab pertanyaan kedua dengan menggunakan trend topics dan thematic map, yang mengungkapkan tema climate-related disclosure, real effect, greenhouse gas emissions, carbon emissions, environmental disclosure, environmental performance, climate risk, TCFD, and voluntary disclosure berkembang pesat. Sebaliknya, tema hubungan antara penerapan standar pengungkapan terkait iklim dan karakteristik perusahaan tertentu menjadi agenda penelitian berikutnya.
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