Reframing Finance in a Warming World: The Role of Accounting, Banking, and Capital Markets

CALL FOR PAPERS

Reframing Finance in a Warming World: The Role of Accounting, Banking, and Capital Markets

Journal: International Journal of Climate Change Strategies and Management

Publisher: Emerald Publishing

Submission Opens: 1 April 2026

Submission Deadline: 31 July 2026

Introduction

This Special Issue aims to investigate how climate change is reshaping accounting, banking, and finance — emphasizing both risks and opportunities for organizations and markets. It seeks to explore how disclosure practices, regulatory frameworks, and innovative financial instruments can enhance transparency, comparability, and resilience.

By addressing the role of banks as key intermediaries, the integration of climate risks into financial reporting, and the development of sustainable investment strategies, this Special Issue fosters a deeper understanding of the mechanisms through which climate considerations influence financial decision-making.

The originality of this Special Issue lies in its integrated focus on accounting, banking, and finance under the lens of climate change — three domains often examined separately. While prior studies have mainly concentrated on single dimensions such as disclosure practices, financial stability, or sustainable investment, this Special Issue bridges these perspectives — highlighting their interconnections and mutual influences.

Scope & Significance

This Special Issue addresses a crucial research gap — the need for a comprehensive understanding of how climate risks and opportunities simultaneously affect reporting, intermediation, and capital allocation. It extends the debate beyond compliance, considering how innovative practices, governance mechanisms, and market instruments contribute to resilience and competitiveness in a low-carbon economy.

The topicality of this Special Issue is grounded in the growing urgency of climate change and its profound implications for markets and society:

The financial sector's increasing exposure to climate risks
The pivotal role of disclosure in reducing information asymmetries and greenwashing
Regulatory initiatives such as the CSRD, ESRS, and TCFD demanding transparent and decision-useful climate information
Central banks and supervisors increasingly promoting climate stress testing
The rapid expansion of sustainable finance instruments such as green bonds and climate funds

The Special Issue welcomes both theoretical and empirical contributions adopting interdisciplinary perspectives — including case studies, content analysis, econometric approaches, and experimental methods.

List of Topic Areas

Manuscripts are invited on themes including, but not limited to:

Climate-related disclosure and sustainability reporting — frameworks, standards, and practices to enhance transparency and comparability
Banking and climate risk management — assessing exposures in lending, investment, and funding, and developing climate-related products
Regulation and supervision — stress testing, scenario analysis, and policy initiatives to capture systemic vulnerabilities
Financial innovation for the transition — green bonds, transition finance, blended finance, and other instruments to support low-carbon development
Investment and market implications — ESG integration, climate risk pricing, and strategic responses to strengthen resilience and long-term value
Climate risk integration into financial reporting and accounting standards
Greenwashing — identification, prevention, and regulatory responses
Central bank policies and climate-related financial stability frameworks
Sustainable finance and capital allocation in emerging and developing economies
Governance mechanisms and board-level oversight of climate financial risks
Climate stress testing and scenario analysis in banking supervision
Interconnections between accounting, banking, and capital markets under climate change

Guest Editors

Dr. Nicola Raimo 📧 (contact via journal submission platform)

Dr. Enrico Battisti 📧 (contact via journal submission platform)

Dr. Felice Petruzzella 📧 (contact via journal submission platform)

Key Deadlines

📅 Manuscript Submission Opens: 1 April 2026 ⏰ Manuscript Submission Deadline: 31 July 2026

Submission Guidelines

Submissions are made through ScholarOne Manuscripts, the official submission platform of Emerald Publishing. Authors must strictly follow the journal's author guidelines.

When submitting, select "Reframing Finance in a Warming World: The Role of Accounting, Banking, and Capital Markets" from the special issue drop-down menu at the appropriate step in the submission process.

⚠️ Submitted articles must not have been previously published, nor should they be under consideration for publication elsewhere while under review for this journal.

🌐 Submission Portal: https://mc.manuscriptcentral.com/ijccsm (available from 1 April 2026)

🌐 Author Guidelines: https://www.emeraldgrouppublishing.com/journal/ijccsm

About the Journal

The International Journal of Climate Change Strategies and Management (IJCCSM), published by Emerald Publishing, is a leading peer-reviewed journal dedicated to advancing research on climate change strategies, policies, and management practices across organizational, financial, and policy contexts. It provides an international platform for scholars and practitioners exploring how institutions, markets, and governments respond to the challenges and opportunities of climate change through innovative strategies, governance frameworks, and management tools.

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