Sustainability Accounting: Challenges and Future Trends
A special issue of International Journal of Financial Studies (ISSN 2227-7072).
Deadline for manuscript submissions: 28 February 2025 | Viewed by 230
Special Issue Editor
Interests: finance
Special Issues, Collections and Topics in MDPI journals
Special Issue Information
Dear Colleagues,
In an interconnected world, sustainability accounting plays an important role in revealing the three-dimensional information (economic, social and environmental) of an organization helping to connect their strategies from a sustainable point of view. Going beyond the scope of traditional financial reporting, non-financial reporting takes into account issues related to environmental management, social responsibility or effective governance. Thus, organizations obtain relevant and vital information on their non-financial performance but also on its impact on long-term sustainability.
By incorporating sustainable data into organizations' reporting documents, accountants can provide a broad picture of non-financial reporting and managers can make informed decisions about managing risks and strengthening relationships with stakeholders (shareholders, associates, investors, customers, suppliers, employees, local communities, regulatory agencies, etc.). For guidance in reporting practice, accountants have at their disposal the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB) and the Task Force on Climate-related Financial Disclosures (TCFD). In this way, non-financial performance targets can be set and monitored to provide quality sustainability information ensuring transparency, accountability and stakeholder involvement.
By integrating non-financial reporting practices, sustainability accounting contributes to identifying and mitigating ESG risks, improving operational efficiency, stimulating innovation and improving access to capital by attracting new investors.
Dr. Sorinel Capusneanu
Guest Editor
Manuscript Submission Information
Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.
Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. International Journal of Financial Studies is an international peer-reviewed open access quarterly journal published by MDPI.
Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1800 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.
Keywords
- sustainability accounting
- sustainability reporting
- benefits of sustainability accounting
- sustainability metrics
- economic impact of social and environmental policies
- ESG ratings and sustainable development
- social and environmental audit
- impacts on sustainable development
Benefits of Publishing in a Special Issue
- Ease of navigation: Grouping papers by topic helps scholars navigate broad scope journals more efficiently.
- Greater discoverability: Special Issues support the reach and impact of scientific research. Articles in Special Issues are more discoverable and cited more frequently.
- Expansion of research network: Special Issues facilitate connections among authors, fostering scientific collaborations.
- External promotion: Articles in Special Issues are often promoted through the journal's social media, increasing their visibility.
- e-Book format: Special Issues with more than 10 articles can be published as dedicated e-books, ensuring wide and rapid dissemination.
Further information on MDPI's Special Issue polices can be found here.
