Challenges of ESG Ratings and Financial Reporting
A special issue of International Journal of Financial Studies (ISSN 2227-7072).
Deadline for manuscript submissions: 30 April 2027 | Viewed by 608
Editors
Interests: ESG; behavioural finance; corporate finance; capital structure; mergers and acquisitions
Special Issue Information
Dear Colleagues,
The increasing importance of Environmental, Social, and Governance (ESG) ratings in financial markets has created new challenges for investors, regulators, and corporations. While ESG ratings are now a key component of investment and financing decisions, their inconsistent methodologies, data quality issues, and lack of transparency raise concerns about their reliability and implications for financial reporting.
This Special Issue, “Challenges of ESG Ratings and Financial Reporting,” aims to advance understanding of how ESG ratings interact with financial reporting practices and affect corporate finance decisions. We invite submissions that provide empirical or theoretical insights into how ESG information is integrated into corporate disclosures, valuation, and capital allocation.
We particularly welcome research addressing (but not limited to) the following:
- The relationship between ESG ratings, firm value, and the cost of capital.
- The role of ESG disclosure transparency in improving market efficiency.
- The impact of ESG information on investment decisions and market reactions.
- Methodological and measurement challenges in ESG ratings and financial reporting.
- The influence of governance and regulatory frameworks on ESG disclosure quality.
- Cross-country evidence on ESG ratings and financial transparency in capital markets.
This Special Issue encourages contributions from scholars in corporate finance, financial accounting, and sustainable finance, aiming to bridge the gap between ESG assessment and financial decision-making.
Dr. Yousry Ahmed
Dr. Mohamed Elsayed
Guest Editors
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 250 words) can be sent to the Editorial Office for assessment.
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-anonymized peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. International Journal of Financial Studies is an international peer-reviewed open access monthly 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 1800 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.
Keywords
- ESG ratings
- financial reporting
- transparency
- corporate finance
- firm value
- cost of capital
- sustainable finance
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