征稿期刊

Sustainability Accounting, Management and Policy Journal

期刊级别

SSCI (JCR 2023)

IF 5.2

Q1 (BUSINESS, FINANCE 23/231)

Q1 (ENVIRONMENTAL STUDIES 31/182)

Q1 (MANAGEMENT 77/401)

征稿主题

Sustainable development and reporting on value creation in a new regulatory landscape

细分领域

Interoperability Challenges: Exploring the opportunities and technical and practical difficulties in aligning ISSB, ESRS, and GRI standards, particularly in achieving consistency across reporting frameworks and advancing sustainable development

Interoperability and harmonization: Examine the conceptual tenets that charaterise the process of interoperability versus the one of harmonization (of accounting standards)

Best Practices: Case studies on successful implementation strategies for companies adapting to new reporting requirements

Reporting on Value Creation: Examining how the ISSB and ESRS frameworks facilitate or challenge the reporting of long-term value creation, encompassing financial, environmental, social and intangible dimensions

Impact on Sustainable Development: Investigating how the integration of ISSB and ESRS standards drives sustainable development goals and the extent to which they influence corporate behaviour towards sustainability

Regulatory and Compliance Implications: Analysing the effects of these standards on global regulatory frameworks and corporate governance, including the integration of sustainable practices into core business strategies

Sector-Specific Reporting: Understanding the unique challenges and solutions for different industries, such as finance, manufacturing, and energy, in aligning with the new standards

Impact on SMEs: Understanding the challenges faced by small and medium enterprises in adopting these comprehensive standards

Technological Integration: Exploring the role of digital tools (e.g., taxonomies, AI, IoT and blockchain etc.) in enhancing sustainability reporting

Stakeholder Engagement: Investigating how the new standards and their coexistence with existing standards such as GRI standards influence stakeholder communication and transparency

Future Trends: Predicting the evolution of sustainability and value creation reporting and the potential convergence

Supply Chain Transparency and Traceability: Investigate how the ISSB, ESRS, and GRI standards drive the need for enhanced transparency and traceability within supply chains

Sustainability Risk Management: Explore the impact of these standards and their inter-operation on the management of sustainability-related risks, such as climate change and human rights issues, across supply chains

Institutional changes: Investigate how national accounting bodies and other initiatives (e.g., EFRAG and the IFRS Foundation) have changed to introduce and embrace also the sustainability dimensions along the economic axiom

Language-related implementation: Explore how language and translations remain a fundamental aspect in securing a consistent understanding and application of reporting requirements

Connectivity: Explore how organisations and accounting standards setters advance connectivity between sustainability and financial information and the challenges they face

重要时间

Submission Deadline: 31 December 2025

原文：https://www.emeraldgrouppublishing.com/calls-for-papers/sustainable-development-and-reporting-value-creation-a-new-regulatory-landscape