Call for Papers - Advancing ESG Integration and Climate Accountability: Evidence from Asia and Developing Countries

Introduction

This special issue explores how environmental, social, and governance (ESG) principles are operationalised within accounting practices and business strategies in response to climate change across Asia and other developing contexts. As regulatory expectations and stakeholder pressures intensify, firms face increasing challenges in translating ESG commitments into credible disclosures, measurable actions, and effective climate transition strategies.

Focusing on diverse institutional and market environments, this issue brings together studies on double materiality, climate risk reporting, transition planning, and governance mechanisms that enhance accountability. It also highlights emerging developments such as the integration of digital technologies and artificial intelligence in climate data analytics and decision-making processes.

By linking ESG frameworks with accounting systems and strategic responses, this special issue aims to bridge the gap between theory and practice. It provides timely insights into how organisations design, measure, and report climate-related initiatives, offering valuable contributions for academics, policymakers, and practitioners engaged in advancing sustainability and climate accountability.

List of Topic Areas

Topics of interest include, but are not limited to:

• Double materiality in climate-related reporting, including integration of financial and impact materiality.
• Implementation of emerging reporting frameworks (e.g., CSRD, ISSB) and their implications for reporting quality and decision-usefulness.
• Corporate climate transition planning, including target setting, implementation strategies, and performance measurement systems.
• The role of accounting information, governance mechanisms, and assurance in ensuring credible climate commitments.
• Trade-offs between mitigation and adaptation in financial reporting and strategic decision-making.
• Resource allocation and integration of climate priorities within risk management and internal control systems.
• Application of digital technologies and artificial intelligence in climate data collection and ESG reporting.
• AI-enabled climate risk modelling, predictive analytics, and decision-support systems for managerial decision-making.

Guest Editors

• Prof. C.S. Agnes Cheng
  The University of Oklahoma, Unites States of America
• Assoc. Prof. Dr. Akmalia Mohamad Ariff
  Universiti Malaysia Trengganu, Malaysia

Submission Information

To submit a manuscript, please register and submit your paper through the journal’s online submission system. When making your submission, please select the Special Issue entitled “Advancing ESG Integration and Climate Accountability: Evidence from Asia and Developing Countries”. Detailed submission guidelines are available on the Author Guidelines page.

Manuscripts submitted to this Special Issue should present original research and should not have been published previously or be under consideration for publication elsewhere. All submissions will undergo a rigorous double-blind peer-review process. Accepted papers will be published continuously in the journal as they are accepted.

We look forward to your valuable contributions to this Special Issue and to advancing scholarly discussions on accounting’s role in governance, accountability, and sustainable development. For further inquiries, please contact the guest editors.

Key Deadlines

Opening date for manuscripts submissions: March 23, 2026

Closing date for manuscripts submission: June 30, 2026

Submit your paper here!

Email for further information: ajar@feb.unair.ac.id