Accounting and Sustainability Reporting in the COVID-19 Pandemic: New Trends and Development
A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Economic and Business Aspects of Sustainability".
Deadline for manuscript submissions: closed (25 November 2022) | Viewed by 35008
Special Issue Editor
Special Issue Information
Dear Colleagues,
With the outbreak of the COVID-19 pandemic in December 2019, declared by the World Health Organization a global pandemic in March 2020, humanity has faced an emergency that primarily concerned health and safety. This has not only resulted in a global public health crisis, but it has also had a very large negative impact on economic activity. In response, governments around the world have taken various steps to mitigate the adverse health and economic effects.
This Special Issue aims to provide innovative approaches in studying the intertwined relations between sustainability, accounting, and business strategies during the COVID-19 pandemic. It specifically seeks to provide empirical and conceptual evidence on the role played by accounting and sustainability reporting in the COVID-19 pandemic at a global level, to extend our knowledge of accounting in times of emergency as well as of how to improve the preparedness of organizations and society in order to prevent future crises.
Topics of interest for this Special Issue include (but are not limited to):
- The policy response to deal with the COVID-19 crisis as well as the ESG issue;
- Sustainability reporting and disclosure after COVID-19:
- Re-examine the materiality assessment and its integration into enterprise risk management;
- Determine what non-financial information stakeholders need to judge the effectiveness of companies’ responses to COVID-19;
- Significantly increase connectivity between sustainability and financial reports;
- Take inspiration from climate reporting to disclose on company resilience;
- Collaborate with industry peers to ensure comparable COVID-19 disclosures;
- Sustainable business strategies after COVID-19;
- Corporate governance and sustainable practices after COVID-19;
- Internal control and sustainability after COVID-19;
- Digitalization and sustainability after COVID-19.
Dr. Francesco Paolone
Guest Editor
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Keywords
- sustainability reporting
- accounting
- business strategy disclosure
- corporate governance
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