Climate Change Reporting Aligned with the TCFD Framework: A Bibliometric Mapping

Climate change reporting (CCR) has emerged as a medium of communication in the corporate reporting landscape, focusing on information related to the transition to a low-carbon economy or net-zero carbon emissions. The provision of climate information has evolved beyond narrative and qualitative forms, and the provision of quantitative data has made the CCR a valuable source for stakeholders’ environmental evaluations. Meanwhile, the influential role of the Task Force on Climate-related Financial Disclosure (TCFD) framework in shaping the climate disclosure regulatory landscape globally has prompted the current study to analyse the development of CCRs aligned with TCFD. The bibliometric analysis was conducted in the Scopus database, and the results show that publications on CCR aligned with TCFD began in 2009, with the most prominent authors and leading institutions coming from developed countries. Other developing countries contributing to the publications include India and Malaysia. Findings also reveal the most-used keyword in the research area related to the climate regulatory landscape, corporate climate transparency, and accountability. The shift of the keyword used in current documents to the ISSB reflects the ongoing development of the monitoring role of climate reporting under the purview of the International Sustainability Standards Board (ISSB), as the TCFD has been disbanded. Future research may focus on science mapping of bibliometric analysis to gain insight and comparison into the past, present and future direction of research on the development of climate-related information disclosures.

Bibliometric, Climate change reporting, Disclosure, ISSB

1. Ahmad, F. M. (2017). Beyond the horizon: Corporate reporting on climate change. Center for Climate and Energy Solutions. [Google Scholar] [Crossref]

2. Australia. (2022). Climate Change Bill 2022. Australia Retrieved from https://www.aph.gov.au/Parliamentary_Business/Bills_Legislation/Bills_Search_Results/Result?bId=r6885#:~:text=Introduced%20with%20the%20Climate%20Change,statement%3B%20requires%20the%20Climate%20Change [Google Scholar] [Crossref]

3. BM. (2022). Amendments to the main market listing requirements in relation to Enhanced Sustainability Reporting framework. Malaysia: Bursa Malaysia (BM) Retrieved from https://www.bursamalaysia.com/sites/5bb54be15f36ca0af339077a/content_entry5c11a9db758f8d31544574c6/63312a2439fba20d86ba8e16/files/26Sept_2022_Bursa_Malaysia_Enhances_Sustainability_Reporting_Framework_With_New_Climate_Change_Reporting.pdf [Google Scholar] [Crossref]

4. Braasch, A., & Velte, P. (2023). Climate reporting quality following the recommendations of the Task Force on Climate‐related Financial Disclosures: A Focus on the German capital market. Sustainable Development, 31(2), 926-940. https://doi.org/10.1002/sd.2430 [Google Scholar] [Crossref]

5. Callen, S. J., & Thomas, J. M. (2010). Environmental economics & management: Theory, policy and applications (6th ed.). South Western. [Google Scholar] [Crossref]

6. Chiu, M. C., Wei, C. J., Wang, Y. C., & Kao, M. C. (2023). Applying unsupervised learning method to develop a regional risk model based on TCFD: A case study in the United States [Article]. Journal of Cleaner Production, 400, Article 136669. https://doi.org/10.1016/j.jclepro.2023.136669 [Google Scholar] [Crossref]

7. Christoff, P., & Eckersley, R. (2021). Convergent evolution: Framework climate legislation in Australia. Climate Policy, 21(9), 1190-1204. [Google Scholar] [Crossref]

8. Dey, D. (2024). Overview of climate disclosures. British Actuarial Journal, 28, Article e13. https://doi.org/10.1017/S135732172300017X [Google Scholar] [Crossref]

9. Ding, D., Liu, B., & Chang, M. (2023). Carbon emissions and TCFD aligned climate-related information disclosures. Journal of Business Ethics, 182(4), 967-1001. [Google Scholar] [Crossref]

10. Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of business research, 133, 285-296. [Google Scholar] [Crossref]

11. Falkner, R. (2016). The Paris Agreement and the new logic of international climate politics. International Affairs, 92(5), 1107-1125. [Google Scholar] [Crossref]

12. Fauzi, M. A. (2025). Sustainable tourism and sustainable development goals (SDGs): a state-of-the-art review of past, present, and future trends. Environment, Development and Sustainability, 27(2), 2841-2862. [Google Scholar] [Crossref]

13. Franco, E. G. (2020). The Global Risks Report 2020. World Economic Forum Retrieved from https://www3.weforum.org/docs/WEF_Global_Risk_Report_2020.pdf [Google Scholar] [Crossref]

14. Huiskamp, U., ten Brinke, B., & Kramer, G. J. (2022). The climate resilience cycle: Using scenario analysis to inform climate‐resilient business strategies. Business Strategy and the Environment, 31(4), 1763-1775. [Google Scholar] [Crossref]

15. Liu, C., & Wu, S. S. (2023). Green finance, sustainability disclosure and economic implications. Fulbright Review of Economics and Policy, 3(1), 1-24. [Google Scholar] [Crossref]

16. Maji, S. G., Boruah, R., & Rani, N. (2025). Corporate climate change financial disclosure and financial performance in emerging nations: Evidence from Fortune Global firms. Meditari Accountancy Research, ahead-of-print(ahead-of-print). https://doi.org/10.1108/MEDAR-03-2024-2428 [Google Scholar] [Crossref]

17. Maji, S. G., & Kalita, N. (2022). Climate change financial disclosure and firm performance: Empirical evidence from Indian energy sector based on TCFD recommendations [Article]. Society and Business Review, 17(4), 594-612. https://doi.org/10.1108/SBR-10-2021-0208 [Google Scholar] [Crossref]

18. TCFD. (2017). Final Report: Recommendations of the Task Force on Climate-related Financial Disclosures. Switzerland: Task Force on Climate-related Financial Disclosure (TCFD) Retrieved from https://assets.bbhub.io/company/sites/60/2021/10/FINAL-2017-TCFD-Report.pdf [Google Scholar] [Crossref]

19. TCFD. (2021). Implementing the recommendations of the Task Force on Climate-related Financial Disclosures. Switzerland Retrieved from https://assets.bbhub.io/company/sites/60/2021/07/2021-TCFD-Implementing_Guidance.pdf [Google Scholar] [Crossref]

20. Zahidi, S. (2026). The Global Risks Report 2026. World Economic Forus Retrieved from https://reports.weforum.org/docs/WEF_Global_Risks_Report_2026.pdf [Google Scholar] [Crossref]

21. Zarzycki, R. (2025). What is the main mechanism of earth’s temperature changes? Chemistry-Didactics-Ecology-Metrology, 30(2), 1-10. https://doi.org/10.2478/cdem-2025-0001 [Google Scholar] [Crossref]

• Methane Emissions from Municipal Solid Waste - Case Study in Cai Rang District, Can Tho City, Vietnam
• Youth Activism, Intentional Integration of Policies to Raise Awareness on Climate Change Action among the Youth
• Breathing Spaces: Environmental & User Experience in Dhanmondi and Zigatola Multistoried Apartments, Dhaka, Bangladesh
• Effects of Solid Waste Disposal on Soil Quality in Makurdi Metropolis, Benue State, Nigeria
• Environmental Impact of Artisanal and Small-Scale Gold Mining in Borgu Local Government Area