𝗘𝗦𝗚 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻 𝗤𝘂𝗮𝗹𝗶𝘁𝘆: 𝗧𝗵𝗲 𝗥𝗼𝗹𝗲 𝗼𝗳 𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗶𝗻𝗴, 𝗖𝗼𝗻𝘁𝗿𝗼𝗹, 𝗮𝗻𝗱 𝗔𝘀𝘀𝘂𝗿𝗮𝗻𝗰𝗲 𝗶𝗻 𝗦𝘂𝘀𝘁𝗮𝗶𝗻𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗥𝗲𝗽𝗼𝗿𝘁𝗶𝗻𝗴

𝗖𝗔𝗟𝗟 𝗙𝗢𝗥 𝗣𝗔𝗣𝗘𝗥𝗦

𝗘𝗦𝗚 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻 𝗤𝘂𝗮𝗹𝗶𝘁𝘆: 𝗧𝗵𝗲 𝗥𝗼𝗹𝗲 𝗼𝗳 𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗶𝗻𝗴, 𝗖𝗼𝗻𝘁𝗿𝗼𝗹, 𝗮𝗻𝗱 𝗔𝘀𝘀𝘂𝗿𝗮𝗻𝗰𝗲 𝗶𝗻 𝗦𝘂𝘀𝘁𝗮𝗶𝗻𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗥𝗲𝗽𝗼𝗿𝘁𝗶𝗻𝗴

𝗝𝗼𝘂𝗿𝗻𝗮𝗹:
Cogent Business & Management

𝗣𝘂𝗯𝗹𝗶𝘀𝗵𝗲𝗿:
Taylor & Francis Group

𝗠𝗮𝗻𝘂𝘀𝗰𝗿𝗶𝗽𝘁 𝗗𝗲𝗮𝗱𝗹𝗶𝗻𝗲:
05 February 2027

𝗔𝗯𝗼𝘂𝘁 𝘁𝗵𝗲 𝗔𝗿𝘁𝗶𝗰𝗹𝗲 𝗖𝗼𝗹𝗹𝗲𝗰𝘁𝗶𝗼𝗻

As sustainability becomes a strategic priority for organizations worldwide, concerns regarding the credibility, comparability, and decision-usefulness of Environmental, Social, and Governance (ESG) disclosures have intensified. Growing regulatory scrutiny and increasing exposure to greenwashing risks have highlighted the need for robust mechanisms that ensure the reliability and integrity of sustainability reporting.

This Article Collection examines how accounting systems, internal controls, and assurance mechanisms contribute to high-quality ESG reporting that is reliable, decision-useful, and ethically grounded. It seeks to understand how sustainability information can accurately reflect organizational practices, strengthen stakeholder trust, and support long-term value creation.

The collection also explores how accounting practices aligned with sustainability objectives can improve risk identification, enhance operational efficiency, support sustainable financing, and strengthen corporate governance and organizational transparency.

𝗧𝗼𝗽𝗶𝗰𝘀 𝗼𝗳 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁

Submissions may address, but are not limited to:

• ESG information quality and reporting credibility
• Accounting mechanisms supporting sustainability reporting
• Internal control systems and ESG reporting quality
• Sustainability audit and assurance processes
• Greenwashing risks and mitigation strategies
• Sustainability reporting and earnings management
• Corporate governance and ESG disclosure quality
• Ethical dimensions of sustainability reporting and accountability
• Management systems and ESG integration into corporate strategy
• Financial information quality and non-financial reporting integrity
• Artificial intelligence, Internet of Things, and digital technologies in ESG reporting
• Green finance and sustainable financing supported by credible ESG information
• Lean methodologies and process optimization for organizational sustainability
• Transparency, resource efficiency, and sustainability-focused decision-making

𝗦𝗽𝗲𝗰𝗶𝗮𝗹 𝗜𝘀𝘀𝘂𝗲 𝗙𝗼𝗰𝘂𝘀

The Article Collection seeks original research and comprehensive review articles that examine the intersections of accounting, control, assurance, and sustainability reporting. Contributions should provide significant theoretical or practical insights into ESG information quality and demonstrate how robust reporting mechanisms can enhance organizational integrity, stakeholder trust, and long-term sustainability performance.

Studies addressing emerging technologies, governance mechanisms, and reporting practices are particularly encouraged, provided they maintain a clear focus on ESG information quality and reporting credibility.

𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗚𝘂𝗶𝗱𝗲𝗹𝗶𝗻𝗲𝘀

• Authors should select the section "Accounting, Corporate Governance & Business Ethics" and choose the Article Collection title during submission.
• The collection welcomes original research articles and review papers.
• All submissions will undergo rigorous peer review in accordance with the journal's standards.
• This Article Collection will be published as an Open Access collection.

𝗔𝗿𝘁𝗶𝗰𝗹𝗲 𝗖𝗼𝗹𝗹𝗲𝗰𝘁𝗶𝗼𝗻 𝗚𝘂𝗲𝘀𝘁 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘀

• Professor Cláudia Maria Ferreira Pereira, Porto Accounting and Business School (ISCAP), Portugal

• Professor Armindo Fernando Sousa Lima, Instituto Superior de Entre Douro e Vouga (ISVOUGA), Portugal

• Professor Carla Manuela Teixeira de Carvalho, University of Aveiro, Portugal

𝗣𝗼𝘀𝘁𝗲𝗱 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝗦𝗲𝘁𝘂 𝗔𝗰𝗮𝗱𝗲𝗺𝗶𝗰𝘀 — 𝗣𝗿𝗲𝗺𝗶𝗲𝗿 𝗣𝗹𝗮𝘁𝗳𝗼𝗿𝗺 𝗳𝗼𝗿 𝗔𝗰𝗮𝗱𝗲𝗺𝗶𝗰 𝗢𝗽𝗽𝗼𝗿𝘁𝘂𝗻𝗶𝘁𝗶𝗲𝘀 & 𝗥𝗲𝘀𝗲𝗮𝗿𝗰𝗵 𝗖𝗼𝗹𝗹𝗮𝗯𝗼𝗿𝗮𝘁𝗶𝗼𝗻

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