Accounting for Climate Change: A Temporal Analysis of the Literature
系统回顾了气候变化会计文献，运用行动者网络理论分析主要行动者角色随时间的变化，发现研究重点从企业可持续报告转向气候适应、风险管理和绿色金融。
ABSTRACT This study presents a systematic literature review of articles related to accounting for climate change. By adopting the theoretical lenses of the actor–network theory, this study investigates the primary actors influencing management research on accounting for climate change and how their roles have evolved over time considering major international climate agreements, such as the Paris Agreement and the European Green Deal. Results of this study reveal a shift in research focus from corporate sustainability reporting and voluntary disclosures to broader economic models integrating climate adaptation, risk management, and green finance post‐2015. The findings highlight how the role of dominant actors evolved over time, with increased polarization in the field. Thus, results provide evidence for the reflectivity of global political and economic developments on the evolution of the scientific debate, also in the area under investigation.