Climate change poses increasingly significant physical and transition risks to firms, financial systems, and national economies, intensifying the demand for transparent, decision-useful climate risk disclosure. However, research entailing corporate climate disclosures remains conceptually fragmented across domains. To address this gap, we conducted an integrative literature review of 140 peer-reviewed articles sourced from Scopus and Web of Science. We identified twelve interconnected themes that collectively map how firms interpret, disclose, and respond to climate-related risks. We organized these findings into a novel conceptual model that identified concept-to-concept connections and presented possible reasons for the persistence of fragmentation. Overall, the findings from this review and model can inform future reviews and serve as a foundation for additional empirical study.
Citation: Tia Rebecca Driver, Amr ElAlfy, Amelia Clarke, Jeffrey Wilson. Unpacking climate disclosure: A multi-level integrated framework for understanding the corporate sustainability disclosure landscape[J]. Green Finance, 2026, 8(2): 372-413. doi: 10.3934/GF.2026014
Climate change poses increasingly significant physical and transition risks to firms, financial systems, and national economies, intensifying the demand for transparent, decision-useful climate risk disclosure. However, research entailing corporate climate disclosures remains conceptually fragmented across domains. To address this gap, we conducted an integrative literature review of 140 peer-reviewed articles sourced from Scopus and Web of Science. We identified twelve interconnected themes that collectively map how firms interpret, disclose, and respond to climate-related risks. We organized these findings into a novel conceptual model that identified concept-to-concept connections and presented possible reasons for the persistence of fragmentation. Overall, the findings from this review and model can inform future reviews and serve as a foundation for additional empirical study.
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Figures(2) / Tables(4)
Tia Rebecca Driver, Amr ElAlfy, Amelia Clarke, Jeffrey Wilson. Unpacking climate disclosure: A multi-level integrated framework for understanding the corporate sustainability disclosure landscape[J]. Green Finance, 2026, 8(2): 372-413. doi: 10.3934/GF.2026014
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