Artificial Intelligence in Sustainability Accounting and Assurance

CALL FOR PAPERS

Artificial Intelligence in Sustainability Accounting and Assurance

Journal: Meditari Accountancy Research

Publisher: Emerald Publishing

Submission Opens: 4 May 2026

Submission Deadline: 1 December 2026

Introduction

Artificial Intelligence (AI) is rapidly reshaping how sustainability information is produced, validated, and trusted. This Special Issue invites research that explains what is changing, what is at stake, and what 'good' looks like when AI becomes embedded in sustainability accounting and assurance.

Sustainability accounting and assurance are broad, complex, and multifaceted subfields of accounting research. AI is undeniably a powerful tool for enhancing efficiency and effectiveness in sustainability accounting processes — particularly in reporting and assurance. Nevertheless, its application is not without risk, as AI systems can produce outputs containing embedded biases. Furthermore, these technologies may reshape the very structure of training programs and professional workflows, as accountants and auditors will require new competencies and redesigned workflows to integrate AI effectively.

AI encompasses a wide range of technologies — including generative AI tools such as ChatGPT and agentic AI tools such as AutoGPT — referring to machine-based systems capable of planning, reasoning, and acting across diverse datasets and tasks, operating with varying levels of supervision and autonomy. Unlike traditional generative AI tools that primarily assist with single tasks, agentic AI tools can execute complex, multi-step processes such as audit planning, compliance monitoring, and fraud detection. These systems function as "autopilots" rather than "co-pilots" — leveraging iterative reasoning and goal-oriented autonomy to retrieve evidence, evaluate thresholds, and reconcile data across platforms.

Scope & Significance

This Special Issue advances the literature by focusing specifically on the growing dominance of AI in sustainability accounting and assurance. It emphasizes:

• The potential of AI to enhance the quality, credibility, and effectiveness of sustainability accounting and assurance

• The critical need to examine and mitigate unintended consequences arising from deploying AI in increasingly autonomous sustainability accounting and assurance work environments

• The implications of AI for research practice, legitimacy, and scholarly impact in sustainability accounting

The editors welcome high-quality research introducing diverse empirical, theoretical, and methodological perspectives from different contexts to advance understanding of how AI is reshaping sustainability accounting and assurance.

List of Topic Areas

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

1. AI and the redesign of sustainability accounting systems, controls, and measurement

2. AI in sustainability reporting workflows — data extraction, analytics, drafting, targeting, and personalization

3. Sustainability assurance in the AI era — planning, testing, evidence, documentation, and continuous or real-time assurance

4. Algorithmic bias, model risk, hallucinations, and their implications for sustainability report credibility and assurance

5. AI-enabled greenwashing detection and AI-enabled greenwashing risks

6. Human judgement, accountability, and professional skepticism when AI produces or co-produces sustainability disclosures or evidence

7. Governance and regulation of sustainability accounting and assurance — responsible AI, auditability, transparency, and implications of the CSRD, EU Taxonomy, EU AI Act, and related regimes

8. Skills, education, and labor market effects for sustainability accountants and assurance providers

9. Interdependencies between AI-supported sustainability accounting and AI-supported assurance

10. Social media analytics, AI, and sustainability communications and disclosures

Methodological Diversity

The editors especially encourage submissions using:

• Qualitative studies

• Experiments

• Archival analyses

• Field studies

• Interdisciplinary and mixed-method approaches

Guest Editors

Dr. Carmen Olsen Western Norway University of Applied Sciences (HVL) & Inland University (INN), Norway 📧 carmen.olsen@hvl.no

Dr. Mercedes Luque-Vílchez University of Córdoba (UCO), Spain 📧 mercedes.luque@uco.es

Dr. Sanjaya Chinthana Kuruppu Adelaide University (AU), Australia 📧 sanjaya.kuruppu@adelaide.edu.au

Key Deadlines

📅 Manuscript Submission Opens: 4 May 2026

Manuscript Submission Deadline: 1 December 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 "Artificial Intelligence in Sustainability Accounting and Assurance" 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.

For author guidelines and to submit your manuscript, visit the official journal page on the Emerald Publishing website and access via ScholarOne Manuscripts.

About the Journal

Meditari Accountancy Research, published by Emerald Publishing, is a leading peer-reviewed journal focused on advancing accounting research across financial, management, and sustainability accounting domains. It provides an international forum for scholars and practitioners to explore emerging issues, methodological innovations, and theoretical developments in the accounting discipline.

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