Accounting and Business Research Special Issue on Accounting for Environmental, Social and Governance Factors Manuscript Deadline January 31st 2022

Description

Overview: Environmental, social, and governance (ESG) factors are now high on the agendas of policymakers, firms, investors, and academics worldwide. Climate change, social inequality, biodiversity loss, and corporate scandals regularly attract global attention due to the widespread and growing recognition of their impact on business and economic activities.

As the language of business, accounting is performing an ever-increasing role in the measurement, monitoring, and communication of corporate performance to meet internal and external stakeholder demands. Despite major developments in recent years, our understanding of the determinants and consequences of accounting for environmental, social and governance factors remains limited in important respects.

Scope: This special issue aims to attract papers that examine the role of accounting information in various ESG contexts, such as regulatory reforms and policy changes, non-financial information measurement and reporting, the role of ESG factors in executive compensation and their impact on financial and real activities. We welcome papers using various theoretical perspectives and methodologies (analytical, quantitative or qualitative). Studies across various jurisdictions are also encouraged. Possible questions include, but are not limited to:
• How should ESG information be reported or disclosed?
• To what extent can accounting accommodate the measurement and reporting of externalities?
• What are the impacts of ESG disclosures and factors on managerial incentives and decisions?
• How do internal and external stakeholders, such as employees and consumers influence corporate ESG disclosures?
• How do ESG disclosures and factors influence firm valuation and/or drive real effects?
• Do ESG disclosures and factors influence financial analysts’ forecasts, recommendations and valuation models?
• To what extent do ESG disclosures, institutional effects, or regulatory reforms affect firms in emerging economies?
• How does ESG information influence social (in)equality and justice?

SUBMISSION DEADLINE: January 31st 2022

PAPER SUBMISSION PROCEDURE: Papers should be submitted here along with a covering letter, indicating that the paper is for the ESG Special Issue. Papers will be reviewed through the journal’s standard processes.

FURTHER INFORMATION: Please address any queries to: abr-editor@bristol.ac.uk