Impacts of Climate Change Risk on Accounting, Auditing and Governance

Dear Colleagues,

The realm of accounting is uniquely positioned to wield substantial influence in combatting climate change. The accounting profession stands at a crossroads, where a century of experience could be harnessed to spearhead the fight against climate change. By instilling value in eco-friendly practices and underscoring the economic viability of sustainable actions, accountants can play a pivotal role in steering organizational strategies towards reducing carbon footprints.

Furthermore, sustainability accounting emerges as an instrumental tool involved in the identification, evaluation, and management of social and environmental risks, facilitating the enhancement of resource efficiency, cost-saving measures, and the linkage of socio-environmental improvements to financial opportunities.

From an auditing perspective, the ramifications of climate change need meticulous examination to ensure that financial statements comprehensively and accurately reflect the associated impacts and risks. Simultaneously, corporate governance mechanisms have the potential to modulate carbon performance, giving rise to dynamic interplay between external governance pressures, internal conditions, and corporate strategies pertaining to climate change.

Focus of this Special Issue:

This Special Issue primarily focuses on illuminating the intricate interconnections between climate change and various domains, such as corporate governance, accounting, finance, and auditing. These sectors, fundamental in shaping the financial accountability and statements of companies, have persistently navigated the tumultuous waters of environmental challenges.

We cordially invite submissions of manuscripts that resonate with critical reflection, innovative insights, and pragmatic solutions pertaining to the nexus of climate change within the contexts of accounting, auditing, finance, and corporate governance.

Suggested topics:

• Accounting innovations for climate change;
• Enhanced transparency through climate disclosure;
• Evolving paradigms in CSR reporting and regulations;
• Navigating the ethical climate;
• Pioneering roles of accounting and auditing in climate change mitigation;
• Integration of IFRS and sustainability reporting standards;
• Synergies and intersections between finance and sustainability;
• The dawn of green fintech and its role in environmental sustainability;
• Governance strategies driving corporate sustainability;
• Exploring frontiers in corporate social responsibility;
• Advancements in management control and environmental auditing;
• Revolutionary approaches to social and environmental accounting.

We eagerly await contributions that navigate the complexities of this area, explore emerging vistas, and foster a nuanced understanding of contemporary challenges and strategic solutions to navigate the realms of climate change within the fields of accounting, auditing, finance, and corporate governance.

Prof. Dr. Abdelwahed Omri
Prof. Dr. Zied Ftiti
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. International Journal of Financial Studies is an international peer-reviewed open access quarterly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1800 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

• accounting
• innovations
• transparency
• climate disclosure
• governance
• corporate sustainability
• environmental auditing
• green fintech
• IFRS
• CSR reporting
• CSR regulations