Advancing ESG Integration and Climate Accountability: Evidence from Asia and Developing Countries

CALL FOR PAPERS
Advancing ESG Integration and Climate Accountability: Evidence from Asia and Developing Countries

Journal: Asian Journal of Accounting Research
Publisher: Emerald Publishing
Submission Opens: 23 March 2026
Submission Deadline: 30 June 2026

Introduction
This Special Issue examines how environmental, social, and governance (ESG) principles are embedded in accounting practices and business strategies in Asia and other developing economies, especially in response to climate change. It focuses on double materiality, climate risk reporting, transition planning, and governance, including the role of digital technologies and AI in climate data analytics and accountability. The issue aims to bridge theory and practice, highlighting how organisations design, measure, and report climate‑related initiatives for more robust sustainability and governance.

Guest Editors
Prof. C.S. Agnes Cheng, University of Oklahoma, USA 📧 (agnescheng@cesgs.or.id)
Assoc. Prof. Dr. Akmalia Mohamad Ariff, Universiti Malaysia Terengganu, Malaysia 📧 (akmalia.ariff@umt.edu.my)

List of Topic Areas

Submissions invited on (but not limited to):

• Double materiality in climate‑related reporting (financial and impact materiality).

• Implementation of emerging frameworks (e.g., CSRD, ISSB) and effects on reporting quality.

• Corporate climate transition planning: target‑setting, implementation, and performance measurement.

• Role of accounting information, governance, and assurance in credible climate commitments.

• Trade‑offs between mitigation and adaptation in financial reporting and strategy.

• Resource allocation and integration of climate priorities in risk management and internal controls.

• Digital technologies and AI in climate data collection, ESG reporting, and analytics.

• AI‑enabled climate risk modelling, predictive analytics, and decision‑support systems.

Key Deadlines
📅 Manuscript submission opens: 23 March 2026
⏰ Manuscript submission deadline: 30 June 2026

Submission Guidelines
Submissions via the journal’s online system; select the special issue title “Advancing ESG Integration and Climate Accountability: Evidence from Asia and Developing Countries”. Papers must be original and not under consideration elsewhere. All submissions undergo double‑blind review; accepted papers appear online continuously upon acceptance.
🌐 Submit here: https://mc.manuscriptcentral.com/ajar
📧 Queries: ajar@feb.unair.ac.id

About the Journal
Asian Journal of Accounting Research (AJAR), by Emerald Group Publishing, promotes high‑quality research in accounting relevant to Asia and developing economies, with a focus on theory, policy, and practice.

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