Title:
A Comparison of Carbon Emission Disclosure Research Between Indonesia and the Global Context: A Bibliometric Review and Future Research Agenda

Authors:
Nicolas Bayu Kristiawan, Bambang Sutopo, Indonesia

Abstract:

This study aims to conduct a bibliometric review to compare carbon emission disclosure research between Indonesia and the global context to propose a future research agenda about carbon emission disclosure in Indonesia. The analysis consists of articles from Scopus-indexed journals from 2005 to 2025. The result of this study shows the comparison analysis of research between Indonesia and global context, that involves (1) publication trend, (2) distribution of publication by country, (3) authorship distribution and citation, (4) keyword co-occurrence network visualization using VOSviewer for both global and Indonesian studies, and (5) the variables that are widely used in both the global and Indonesian contexts. The comparison analysis reflects that research about carbon emission disclosure in Indonesia is still relatively low compared to the global context. Furthermore, this study provides insights into potential future research by identifying variables that can be further explored in the context of carbon emission disclosure in Indonesia, namely supply chain engagement, cost of debt, family control/family firms, earnings management, and carbon reduction performance. 

DOI: https://doi.org/10.51505/IJEBMR.2025.91221