ESG导向下环境会计信息披露研究热点与演化趋势分析

Hotspot and Evolution Trend Analysis of Environmental Accounting Information Disclosure from the ESG Perspective

摘要: 为提升环境会计信息披露研究的现实针对性，本文以中国知网(CNKI)数据库中2009~2024年收录的437篇北大核心和CSSCI来源文献为样本，运用CiteSpace 6.3.R1软件，从年度发文量、高产作者、发文期刊、关键词共现及研究热点等维度进行可视化分析。研究发现：我国环境会计信息披露研究在2010年前后形成较高关注度，之后发文量整体呈波动下降并逐步趋稳，说明该领域已由早期制度探索进入相对成熟的发展阶段；作者合作和成果发表平台较为分散，尚未形成紧密稳定的合作网络；关键词热点主要集中在环境会计、信息披露、上市公司、环境成本、社会责任、低碳经济、公司治理和环境审计等方面。结合“双碳”目标、ESG投资兴起以及上市公司可持续发展报告指引的制度背景，本文认为环境会计信息披露研究正在由传统的环境成本与污染治理披露，逐步转向ESG信息披露、碳信息披露、披露质量评价和可持续发展报告规范等方向。未来研究应进一步关注披露质量、可比性、可靠性、第三方鉴证和数字化披露机制，以增强环境会计信息披露对绿色金融、企业治理和生态文明建设的支撑作用。

Abstract: To improve the practical relevance of research on environmental accounting information disclosure, this study uses 437 core journal articles and CSSCI-indexed papers collected from CNKI from 2009 to 2024 as samples, and applies CiteSpace 6.3.R1 to conduct a visual analysis from the perspectives of annual publication volume, productive authors, source journals, keyword co-occurrence and research hotspots. The results show that research on environmental accounting information disclosure in China reached a high level of attention around 2010, then experienced a fluctuating decline and gradually entered a relatively stable stage. The cooperation among authors and publication platforms remains scattered, and a stable collaborative network has not yet been formed. The major research hotspots include environmental accounting, information disclosure, listed companies, environmental costs, social responsibility, low-carbon economy, corporate governance and environmental auditing. Against the background of China’s dual-carbon goals, the rise of ESG investment and the implementation of sustainability reporting guidelines for listed companies, this study argues that the field is shifting from traditional disclosure of environmental costs and pollution governance toward ESG information disclosure, carbon information disclosure, disclosure quality evaluation and sustainability reporting standards. Future research should pay more attention to disclosure quality, comparability, reliability, third-party assurance and digital disclosure mechanisms, so as to better support green finance, corporate governance and ecological civilization construction.