In the context of the global shift toward a low-carbon economy, carbon disclosure has emerged as a crucial tool for facilitating the low-carbon transition of firms and addressing climate change. As a result, it has become an increasingly prominent focus in academic research and policy making. This paper reviews the existing literature on carbon disclosure, examining the methods, standards, motivations, and impacts associated with current research in this area. Based on this analysis, the paper identifies key gaps in the existing literature and suggests directions for future research, aiming to contribute to the advancement of theoretical understanding and provide a valuable reference for future studies.

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