𝗧𝗵𝗲 𝗩𝗮𝗹𝘂𝗲 𝗼𝗳 𝗘𝗦𝗚

𝗖𝗔𝗟𝗟 𝗙𝗢𝗥 𝗣𝗔𝗣𝗘𝗥𝗦

𝗧𝗵𝗲 𝗩𝗮𝗹𝘂𝗲 𝗼𝗳 𝗘𝗦𝗚

𝗝𝗼𝘂𝗿𝗻𝗮𝗹:
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad

𝗣𝘂𝗯𝗹𝗶𝘀𝗵𝗲𝗿:
Taylor & Francis Group

𝗠𝗮𝗻𝘂𝘀𝗰𝗿𝗶𝗽𝘁 𝗗𝗲𝗮𝗱𝗹𝗶𝗻𝗲:
15 January 2027

𝗔𝗯𝗼𝘂𝘁 𝘁𝗵𝗲 𝗦𝗽𝗲𝗰𝗶𝗮𝗹 𝗜𝘀𝘀𝘂𝗲

Environmental, Social, and Governance (ESG) practices are increasingly shaping corporate strategies, investor behaviour, and regulatory frameworks worldwide. Alongside growing stakeholder expectations, major regulatory initiatives such as the Corporate Sustainability Reporting Directive (CSRD) and the Sustainable Finance Disclosures Regulation (SFDR) are accelerating the demand for standardized ESG reporting, transparency, and sustainability disclosures.

This Special Issue, “The Value of ESG,” seeks to advance scholarly understanding of the value relevance of ESG initiatives and their implications for firms, investors, and broader financial markets. It aims to bring together diverse theoretical perspectives and contemporary empirical evidence on ESG implementation, disclosure, measurement, and valuation.

The Special Issue welcomes high-quality theoretical and empirical research from accounting, finance, management, corporate governance, and related disciplines. Contributions examining the effects of ESG on firm risk and performance, investor decision-making, disclosure practices, sustainability strategies, and emerging research methodologies are particularly encouraged.

𝗧𝗼𝗽𝗶𝗰𝘀 𝗼𝗳 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁

Submissions may address, but are not limited to:

• Value relevance of ESG practices and disclosures
• Drivers of investor interest in ESG initiatives
• Effects of ESG on firm risk and return dynamics
• ESG reporting, transparency, and information disclosure practices
• Measurement and implementation of ESG strategies
• Corporate valuation and financial implications of ESG adoption
• Critical perspectives on ESG practices and governance frameworks
• Comprehensive reviews of ESG literature and research developments
• Novel methodologies, data sources, and metrics in ESG research
• Interdisciplinary perspectives from finance, accounting, management, and corporate governance

𝗔𝗯𝗼𝘂𝘁 𝘁𝗵𝗲 𝗝𝗼𝘂𝗿𝗻𝗮𝗹

Founded in 1972, the Spanish Journal of Finance and Accounting (SJFA) is an international scientific journal promoted by the Asociación Española de Contabilidad y Administración de Empresas (AECA). The journal publishes high-quality research in accounting and finance and serves as a platform for advancing academic scholarship and professional practice.

SJFA is indexed in the Social Sciences Citation Index (SSCI), SCOPUS, and Scimago and is included in the Academic Journal Guide (AJG). The journal has a 2024 Impact Factor of 1.2 and is ranked in the third quartile (Q3) in the Business, Finance category of the Journal Citation Reports (JCR).

𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗚𝘂𝗶𝗱𝗲𝗹𝗶𝗻𝗲𝘀

• Manuscripts should be original and written in English (British or American English, used consistently throughout the paper).
• Papers should generally not exceed 12,000 words, including abstract, tables, references, and endnotes.
• Submissions must follow SJFA’s author guidelines and undergo the journal’s standard double-blind peer-review process.
• Authors should select the Special Issue option “The Value of ESG” during submission.
• Initial decisions regarding workshop submissions will be communicated in April 2027.
• Selected papers will be presented at the SJFA Workshop in Valladolid, Spain. Subject to satisfactory revisions, selected papers will be considered for publication in the Special Issue.

𝗧𝗲𝗻𝘁𝗮𝘁𝗶𝘃𝗲 𝗧𝗶𝗺𝗲𝗹𝗶𝗻𝗲

• Paper Submission Deadline: 15 January 2027
• Workshop Acceptance Notification: 30 April 2027
• SJFA Special Issue Workshop: 11 June 2027 (Valladolid, Spain)
• Revised Papers Submission: 31 October 2027
• Final Decisions: End of December 2027
• Publication of Special Issue: Early 2028

𝗦𝗽𝗲𝗰𝗶𝗮𝗹 𝗜𝘀𝘀𝘂𝗲 𝗘𝗱𝗶𝘁𝗼𝗿𝘀

• Gabriel de la Fuente, University of Valladolid, Spain
Email: gabriel.fuente@uva.es

• Josep A. Tribó, Stevens Institute of Technology, USA
Email: jtribo@stevens.edu

• Sami Vähämaa, University of Vaasa, Finland
Email: sami.vahamaa@uwasa.fi

• Pilar Velasco, University of Valladolid, Spain
Email: pilar.velasco@uva.es

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

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