Call for Papers

• Published date: 01 September 2022
• Date: 01 September 2022
• DOI: http://doi.org/10.1111/1475-679X.12382

REQUEST FOR PAPERS

SPECIAL ISSUE IN THE

JOURNAL OF ACCOUNTING RESEARCH

ESG Measurement, Reporting and Accountability for Sustainable

Businesses

The Journal of Accounting Research is planning on publishing a special issue on top-

ics 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 partic-

ularly interested in studies that examine the following ESG (CSR or sustainability)

reporting and accountability issues:

rRole of ESG disclosures in investor or other stakeholder decision making

rMandatory ESG (or sustainability) reporting

rSustainability accounting standards set by various standard setters

rRole of standard setting bodies (and their political economy)

rHarmonization of ESG reporting across �rms, countries and regions

rRole of audit committees and external auditors or assurance providers

rEnforcement of sustainability reporting standards and/or GHG emissions

rMeasurement of GHG emissions and other ESG metrics for reporting and in-

ternal management

rEmissions targets and reporting

rMateriality of ESG factors and sustainability issues for corporate reporting

rReal effects of ESG disclosures and sustainability reporting

rESG measurement for performance evaluation, compensation and account-

ability

rReporting and managerial accounting issues related to ESG activities in the

supply chain

Papers should be submitted electronically through the links provided on the Jour-

nal of Accounting Research web site. 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 consid-

ered but may eventually be included in the regular issues of JAR.