Sustainability Reporting and Corporate Governance

Dear Colleagues,

The requirement for sustainability reporting has introduced a significant new issue for corporate governance. Unlike voluntary sustainability reports, non-financial statements must be audited by the supervisory board. This auditing of corporate reports is a critical mechanism for controlling firms, and the new sustainability reporting requirements are closely integrated into corporate governance.

This Special Issue seeks to enhance the existing literature on corporate governance practices regarding sustainability disclosure. In a mandatory setting, however, firms must produce sustainability reports regardless of their actual sustainability performance. This distinction allows for a more in-depth analysis of how corporate governance influences disclosure. The requirement for a supervisory board to audit nonfinancial statements makes this type of mandatory sustainability reporting a specific form distinctly tied to corporate governance. Furthermore, the relationship between corporate governance and sustainability disclosure in mandatory reporting is largely underexplored. It remains unclear which corporate governance mechanisms are relevant and how they impact mandatory sustainability reports. Finally, the role of corporate governance in sustainability and how organizations contribute to the United Nations Sustainable Development Goals (SDGs) has become a global priority. There are increasing efforts to achieve the SDGs worldwide.

This Special Issue aims to complement the existing literature on corporate governance practices in the context of sustainability reporting, especially their impact on sustainable development, and to address pressing concerns around sustainability in global markets. We hereby invite submissions that use a range of methodological approaches, such as positivistic, interpretive, or critical perspectives. We consider both theoretical and empirical submissions.

Dr. Kashan Pirzada
Prof. Dr. Gabriël Moens
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 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. Journal of Risk and Financial Management 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 1400 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.

• sustainability reporting
• sustainability disclosure
• corporate governance
• corporate social responsibility
• integrated reporting
• corporate ethics and accountability
• sustainability in finance and accounting
• sustainable development