---
res:
  bibo_abstract:
  - <jats:p> The debate surrounding climate change often centers on companies’ contributions
    to global warming, which has led to an increase in the importance of carbon disclosure.
    We evaluate the current state of related research and identify its trends, coherences,
    and caveats via a systematic literature review. Sociopolitical theories of disclosure,
    economic theories of disclosure, and institutional theory serve as the main theoretical
    anchors for our exploration. The existing research emphasizes the determinants
    and, to a lesser extent, effects of carbon disclosure, as well as the associated
    regulatory issues such as voluntary versus mandatory disclosure. Additionally,
    we discuss related topics, such as assurance and risks. We find that a large portion
    of scholarly work provides no link to theory, despite the fact that such links
    can be identified, for example, from the financial disclosure literature. Finally,
    we report on the established knowledge and examine the need for additional research.
    </jats:p>@eng
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Rüdiger
      foaf_name: Hahn, Rüdiger
      foaf_surname: Hahn
  - foaf_Person:
      foaf_givenName: Daniel
      foaf_name: Reimsbach, Daniel
      foaf_surname: Reimsbach
      foaf_workInfoHomepage: http://www.librecat.org/personId=100169
  - foaf_Person:
      foaf_givenName: Frank
      foaf_name: Schiemann, Frank
      foaf_surname: Schiemann
  bibo_doi: 10.1177/1086026615575542
  bibo_issue: '1'
  bibo_volume: 28
  dct_date: 2015^xs_gYear
  dct_isPartOf:
  - http://id.crossref.org/issn/1086-0266
  - http://id.crossref.org/issn/1552-7417
  dct_language: eng
  dct_publisher: SAGE Publications@
  dct_subject:
  - Organizational Behavior and Human Resource Management
  - General Environmental Science
  dct_title: Organizations, Climate Change, and Transparency@
...