Bibliometric Analysis of Research Progress and Trends on Carbon Emission Responsibility Accounting
Abstract
:1. Introduction
- (1)
- How many articles have been published?
- (2)
- Which topics have been covered?
- (3)
- What are the specific research contents of existing literature?
- (4)
- What are the future research directions in this field?
2. Materials and Methods
2.1. Research Method
2.2. Research Data
2.2.1. English Literature Data
2.2.2. Chinese Literature Data
3. Bibliometric Review of Carbon Emission Responsibility Accounting Study
3.1. Analysis of Publications
3.1.1. Number of International Publications
3.1.2. Number of China publications
3.2. Analysis of Subjects
3.3. Analysis of Research Focuses
3.3.1. International Research Focuses
3.3.2. Focuses of China Research
4. Content Analysis of Studies on Carbon Emission Responsibility Accounting
4.1. Research Perspectives
4.1.1. International Perspective
4.1.2. China Perspective
4.2. Accounting Principles
4.2.1. Producers’ Principles
4.2.2. Consumers’ Principles
4.2.3. Income Earners’ Principles
4.2.4. Principle of Shared Responsibility among Producers and Consumers
4.3. Accounting Methods
4.3.1. Input–Output Method
4.3.2. Other Methods
Sharing Method | Literature | Specific Sharing Methods | Research Perspective | |
---|---|---|---|---|
Value-added method | [13] | Value Added/Net Output | International | |
[48] | Added Value Of This Department/(Total Investment; Self-Sufficient Investment) | China | ||
[71] | The Proportion Of Non-Factor Intermediate Investment From Other Industries To External Investment In a Certain Industry | International | ||
[122] | Value Added/(Gross Output Intra Industry Transactions) | China | ||
[55] | Value Added/(Total Output Intradepartmental Transactions) | Provincial level | ||
[123] | Value-Added exports/(Value-Added exports + Value-Added Imports) | International | ||
[124] | Provincial Value Added/Total Product Outflow | Provincial level | ||
[53] | Total Value-Added Outflow/Bilateral Value-Added Outflow at Provincial Level | Provincial level | ||
[125] | Value Added In Commodity Outflows/Total Value Added In Bilateral Commodity Outflows | Provincial level | ||
0.5 | [58] | 0.5 | Provincial level | |
[89] | 0.5 | Provincial level | ||
[51] | 0.5 | Provincial level | ||
[121] | 0.5 | International | ||
Others | [111] | Consumers In The Importing Nation Are Responsible For The Import Of Finished Goods, Whereas Importers’ Producers Value Intermediate Inputs | International | |
[16] | Consumer Surplus Ratio | Provincial level | ||
[138] | Provincial Gross China Product | Provincial level | ||
[117] | Technical Difference Allocation Method | International | ||
[139] | Carbon Tariff Rate | China | ||
[8] | Carbon Emission Increase/Total Carbon Emissions | International | ||
[140] | 60% | China | ||
The field of electricity | [87] | 1-(Equivalent Value Of Electricity/Equal Value Of Electricity) | Provincial level | |
[47] | Value Added Of Various Industries/(Total Output–Intra-Industry Transaction Volume) | International | ||
[88] | 1-Electricity Equivalent Value/Electricity Equivalent Value | China |
5. Discussion
6. Conclusions
Author Contributions
Funding
Institutional Review Board Statement
Informed Consent Statement
Data Availability Statement
Conflicts of Interest
References
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Cluster-ID | Size | Silhouette | Mean (Year) | Cluster Header | Main Cluster | Representative Literature |
---|---|---|---|---|---|---|
#0 | 101 | 0.81 | 2011 | Input–output analysis | International Trade; Structural decomposition analysis; China; Structural path analysis | [22,23,24,25,26] |
#1 | 86 | 0.787 | 2016 | Corporate social responsibility | Environmental performance; Corporate governance; Carbon disclosure; Financial performance | [27,28] |
#2 | 70 | 0.804 | 2009 | Climate change | Climate policy; Burden sharing; Policy; Carbon accounting | [29,30,31] |
#3 | 64 | 0.725 | 2016 | Circular economy | Life-cycle assessment; Waste management; Recycling; Supply chain management | [28,32] |
#4 | 49 | 0.769 | 2014 | Industrial sectors | Target; Model; Marginal abatement cost; International trade | [33,34] |
#5 | 48 | 0.788 | 2013 | Air pollution | Ecosystem services; Livelihoods; Inequity; Multinational enterprises | [35,36,37,38] |
#6 | 43 | 0.831 | 2014 | Willingness to pay | Renewable energy; Energy transition; Electric vehicles; Governmentality | [39,40] |
#7 | 41 | 0.729 | 2013 | Climate justice | Migration; Climate finance; Bottom-up approach; Household | [41] |
#8 | 27 | 0.879 | 2016 | Carbon leakage | Border carbon adjustment; Emission accounting; China carbon adjustment; Border carbon adjustment | [13,42,43,44] |
#9 | 18 | 0.944 | 2011 | Net global carbon flows | Environmental Kuznets curve; Trade and environment; Fertilization; Peak coal consumption | [45] |
Cluster-ID | Size | Silhouette | Mean (Year) | Cluster Header | Main Cluster | Representative Literature |
---|---|---|---|---|---|---|
#0 | 61 | 0.863 | 2013 | Implied carbon export trade | Export trade; Input–output; Foreign trade; Input–output method | [46,47] |
#1 | 56 | 0.908 | 2012 | Low-carbon economy | Social responsibility; Information disclosure; Carbon accounting; Low carbon | [48] |
#2 | 47 | 0.787 | 2013 | Carbon reduction | Carbon trading; Global warming; Low carbonization; Game Theory | [49,50] |
#3 | 46 | 0.88 | 2012 | Climate change | Carbon emission rights; Greenhouse gases; The principle of fairness; Climate justice | [1,20,51] |
#4 | 43 | 0.803 | 2010 | Responsibility for emission reduction | Low-carbon development; Carbon emissions; Cost of emission reduction; Implied carbon | [52,53] |
#5 | 38 | 0.834 | 2014 | Carbon emissions | Carbon footprint; Carbon tax; Energy conservation and emission reduction; Environmental effect | [54] |
#6 | 33 | 0.904 | 2012 | International trade in the industrial chain | International trade; Low-carbon emission reduction; Value chain; Industrial upgrading | [55] |
#7 | 20 | 0.961 | 2018 | Carbon neutrality | Carbon peaking; Climate governance; The Belt and Road Initiative China’s response | [56] |
#8 | 19 | 0.901 | 2011 | Carbon transfer | Carbon peaking; Climate governance; The Belt and Road Initiative China’s response | [57,58] |
#9 | 18 | 0.942 | 2015 | Shared responsibility | Dual carbon targets; Developed countries; Training mode; Public responsibility | [59] |
#10 | 18 | 0.914 | 2011 | Carbon tariffs | Low-carbon products; Empirical analysis; WTO; Legitimacy | [60] |
#11 | 16 | 0.928 | 2017 | Low-carbon transformation | Green finance; Emission reduction path; Principal responsibility; Business strategy | [61] |
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Du, Y.; Liu, H.; Huang, H. Bibliometric Analysis of Research Progress and Trends on Carbon Emission Responsibility Accounting. Sustainability 2024, 16, 3721. https://doi.org/10.3390/su16093721
Du Y, Liu H, Huang H. Bibliometric Analysis of Research Progress and Trends on Carbon Emission Responsibility Accounting. Sustainability. 2024; 16(9):3721. https://doi.org/10.3390/su16093721
Chicago/Turabian StyleDu, Yingying, Haibin Liu, and Hui Huang. 2024. "Bibliometric Analysis of Research Progress and Trends on Carbon Emission Responsibility Accounting" Sustainability 16, no. 9: 3721. https://doi.org/10.3390/su16093721
APA StyleDu, Y., Liu, H., & Huang, H. (2024). Bibliometric Analysis of Research Progress and Trends on Carbon Emission Responsibility Accounting. Sustainability, 16(9), 3721. https://doi.org/10.3390/su16093721