The Missing Carbon Dimension in ESG Evaluation Systems under Carbon Neutrality Targets: A Literature Review and Bibliometric Analysis

Against the backdrop of global climate governance and China’s dual-carbon targets, carbon neutrality has become a systemic agenda linking energy transition, industrial upgrading, and governance transformation. ESG assessment is increasingly connected with carbon governance, disclosure, and low-carbon transition. However, existing ESG rating systems usually place carbon-related indicators under the environmental pillar, lacking an independent carbon-neutrality perspective and thus limiting their