REQUEST FOR PAPERS FOR A SPECIAL ESG ISSUE IN THE JOURNAL OF ACCOUNTING RESEARCH

Description

ESG Measurement, Reporting and Accountability for Sustainable Businesses

The Journal of Accounting Research is planning on publishing a special issue on topics related to the ESG measurement, reporting and accountability for sustainable businesses. The special issue is open to submissions of theoretical, empirical, and experimental studies that advance our understanding in these areas. We are particularly interested in studies that examine the following ESG (CSR or sustainability) reporting and accountability issues:

• Role of ESG disclosures in investor or other stakeholder decision making
• Mandatory ESG (or sustainability) reporting
• Sustainability accounting standards set by various standard setters
• Role of standard setting bodies (and their political economy)
• Harmonization of ESG reporting across firms, countries and regions
• Role of audit committees and external auditors or assurance providers
• Enforcement of sustainability reporting standards and/or GHG emissions
• Measurement of GHG emissions and other ESG metrics for reporting and internal management
• Emissions targets and reporting
• Materiality of ESG factors and sustainability issues for corporate reporting
• Real effects of ESG disclosures and sustainability reporting
• ESG measurement for performance evaluation, compensation and accountability
• Reporting and managerial accounting issues related to ESG activities in the supply chain

Papers should be submitted electronically through the links provided on the Journal of Accounting Research web site, https://mc.manuscriptcentral.com/joar. The submission fee is $500.00. To increase the chances that a submitted paper can be included in the upcoming special issue, we encourage submissions by November 1, 2022. Later submissions will still be considered but may eventually be included in the regular issues of JAR.