Financial and Sustainability Reporting in a Digital Era, 2nd Edition

Dear Colleagues,

Stakeholders increasingly demand information on social and environmental responsibility to be considered in organizational resource-allocation decisions, which implies the existence of accounting standards that ensure the recognition of social effects at a level that allows to produce quality and useful information for decision making. Therefore, financial and non-financial reporting should promote the rigor and transparency of information disclosed by organizations for stakeholders to make a fair evaluation of organizational economic, social, and environmental performance. In a global and digital world, this becomes more difficult to achieve.

This Special Issue focuses on the broad topic "Financial and Sustainability Reporting in a Digital Era" and aims to encourage submissions building on interdisciplinary research in fields, such as accounting, business, economy, governmental policies, gender and diversity studies, artificial intelligence, national and international regulations/standards and digital transformation, or other studies that contribute to the development of sustainability and financial reporting in a digital era. We welcome papers based on a broad conceptualization of financial and sustainability reporting, including, but not limited to, topics such as new challenges for information actors, financial and non-financial reporting today and in the future, and the risk relevance of international financial and sustainability reporting.

We invite contributions of unpublished original research papers that promote the use of different methodological approaches (theoretical and empirical, both quantitative and qualitative).

Dr. Albertina Paula Monteiro
Dr. Claudia Maria Ferreira Pereira
Dr. Amélia Ferreira Da Silva
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. Journal of Risk and Financial Management is an international peer-reviewed open access monthly 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 1400 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.

• financial accounting
• sustainability development goals
• corporate social responsibility
• digitalisation in accounting
• gender and diversity
• challenges for accounting
• challenges for information actors
• risk and assurance of financial and non-financial reporting
• financial reporting standards
• sustainability reporting standards
• accounting information systems
• digital transformation
• accounting management and control
• financial and non-financial reporting quality
• corporate governance
• organization innovation
• artificial intelligence
• ethics in business and accounting
• green accounting
• sustainable finance
• sustainability and relational architecture

• Financial and Sustainability Reporting in a Digital Era in Journal of Risk and Financial Management (6 articles)