Search strategy and inclusion and exclusion criteria
| Criteria | Inclusion | Exclusion |
|---|---|---|
| Keywords | Title-ABS-KEY (“carbon” OR “carbon dioxide (CO2)” OR “GHG” OR “greenhouse” OR “climate change” OR “climate risk” OR “climate resilien*” OR “climate adapt*” OR “climate mitigat*” OR “global warming” “carbon*” AND “assur*” OR “audit*”) | Title-ABS-KEY that captured: sustainability assurance; carbon tax; corporate social responsibility assurance; environmental, social and governance assurance; carbon capture; sustainability reporting assurance; environmental audit |
| Databases | Google Scholar, ScienceDirect, Scopus and Web of Science | |
| Inclusion criteria | Review period: January 1, 2007 to March 6, 2025 | Review period: excluded articles published before and after January 1, 2007, to March 6, 2025 |
| Document type: research article | Document type: gray literature, conference proceedings, book chapters, dissertation theses | |
| Language: English | Language: Chinese, Portuguese, French, Russian | |
| Subject area: accounting, business, management, economics, finance | Subject area: ethics, engineering, environment, strategy | |
| Journal quality: 4*, 4, 3, 2, 1 (AJG) 2024 and A*, A, B, C (ABDC) 2022 | Journals not listed on the (AJG) 2024 and (ABDC) 2022 |
| Criteria | Inclusion | Exclusion |
|---|---|---|
| Keywords | Title-ABS-KEY (“carbon” OR “carbon dioxide (CO2)” OR “GHG” OR “greenhouse” OR “climate change” OR “climate risk” OR “climate resilien*” OR “climate adapt*” OR “climate mitigat*” OR “global warming” “carbon*” AND “assur*” OR “audit*”) | Title-ABS-KEY that captured: sustainability assurance; carbon tax; corporate social responsibility assurance; environmental, social and governance assurance; carbon capture; sustainability reporting assurance; environmental audit |
| Databases | Google Scholar, ScienceDirect, Scopus and Web of Science | |
| Inclusion criteria | ||
| Journals not listed on the (AJG) 2024 and (ABDC) 2022 |
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