Rethinking ESG and CSR: Advancing Transparency and Integrity in Corporate Governance

Dear Colleagues,

As the global economy continues to grapple with complex social, environmental, and governance challenges, businesses' role in addressing these issues has never been more crucial. ESG (environmental, social, and governance) and CSR (Corporate Social Responsibility) have emerged as pivotal frameworks for companies striving to make meaningful contributions toward sustainable development. However, the growing emphasis on ESG and CSR reporting has also exposed significant challenges, particularly around transparency, accountability, and integrity in corporate governance.

This Special Issue aims to explore cutting-edge approaches and solutions that can help enhance the role of ESG and CSR in corporate reporting. By fostering interdisciplinary research, we seek to understand how organizations can navigate these evolving expectations while maintaining ethical and transparent governance practices. We invite researchers, academics, and industry professionals to contribute their insights, case studies, and critical analyses on the following key areas.

Topics of Interest:

We welcome original research articles, reviews, case studies, and conceptual papers on the following themes:

• Innovative ESG and CSR Reporting Practices:
  How can companies improve the accuracy and reliability of ESG disclosures? Explore new tools, frameworks, and technologies that facilitate transparent ESG reporting.
• CSR in the Digital Age:
  With the advent of advanced technologies, what role does digital transformation play in shaping CSR strategies? Examine how organizations use digital tools to enhance social and environmental impact reporting.
• Fraud, Governance, and ESG:
  What role does strong governance play in preventing internal fraud and ensuring the ethical implementation of ESG and CSR policies? Assess the challenges and strategies in aligning governance with ESG initiatives.
• Financial Implications of ESG and CSR:
  What are the impacts of ESG and CSR initiatives on financial performance? Investigate the correlation between sustainability-driven strategies and long-term business value creation.
• Global and Regional ESG Practices:
  Compare how ESG and CSR are adopted in different regions, with a particular focus on Europe and the United States. Discuss the regulatory landscape and its influence on corporate behavior.
• The Role of Auditors in ESG Assurance:
  How are auditors contributing to the credibility of ESG disclosures? Analyze the evolving role of external auditors in providing independent assurance for ESG reports.
• Ethical and Legal Challenges in ESG:
  Explore the ethical and legal implications of ESG controversies, including greenwashing and corporate misrepresentation. What steps can companies take to avoid reputational damage and legal penalties?

Dr. Ioannis Passas
Guest Editor

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Accounting and Auditing is an international peer-reviewed open access quarterly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1000 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

• ESG reporting standards
• corporate social responsibility (CSR)
• transparency in corporate governance
• sustainability
• auditing and assurance
• ethical leadership
• risk management
• ESG Controversies
• financial performance
• corporate integrity