Artificial Intelligence, Accounting, and Sustainability: Pathways to the SDGs

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Financial Technology and Innovation".

Deadline for manuscript submissions: 1 November 2025 | Viewed by 813

Special Issue Editors


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Guest Editor
GOVCOPP—Research Unit on Governance, Competitiveness and Public Policies, Higher Institute for Accountancy and Administration, University of Aveiro (ISCA-UA), 3810-193 Aveiro, Portugal
Interests: social responsibility; accounting in the public sector; non-financial reporting; sustainability reporting; sustainability report; teaching, education and training in the business sciences; accountability, sustainability and sustainable development; research theories in the business sciences; accounting in the digital era; society in Era 5.0

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Guest Editor
School of Economics and Business Sarajevo, University of Sarajevo, Sarajevo, Bosnia and Herzegovina
Interests: personal-innovativeness; sustainable education; bibliometric analysis; digital technologies; blended learning

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Guest Editor
CEOS.PP—Centre for Organisational and Social Studies of P. Porto, Porto Accounting and Business School, Polytechnic Institute of Porto, 4465-004 Porto, Portugal
Interests: intellectual capital; knowledge management; accounting; accountability; sustainability; corporate social responsibility; Era 5.0; financial and non-financial reporting
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Special Issue Information

Dear Colleagues,

This Special Issue explores the intersection of artificial intelligence (AI), accounting, and sustainability, focusing on their critical role in achieving the United Nations' Agenda 2030 and its Sustainable Development Goals (SDGs). As organizations and institutions strive to balance financial performance with environmental and social responsibilities, emerging technologies like AI are transforming accounting practices, as well as enhancing transparency, efficiency, and decision-making for sustainability.

The key themes of this Special Issue include the relationship between accounting practices and AI technologies in promoting environmental, social and governance (ESG) principles. Special attention will be given to SDG 4—Quality Education—addressing how higher education institutions can foster new skills and competencies to prepare professionals for a future driven by AI and sustainable practices. Contributions are also encouraged relating to the role of AI in supporting corporate accountability and risk management, as well as reporting frameworks aligned with sustainability objectives.

This Special Issue welcomes interdisciplinary research that bridges AI innovation, accounting frameworks and sustainable development strategies.

Dr. Maria C Tavares
Dr. Amra Kapo
Prof. Dr. José Vale
Guest Editors

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Keywords

  • sustainability
  • accounting practices
  • sustainable development goals (SDGs)
  • agenda 2030
  • ESG (environmental, social, governance)
  • risk management
  • sustainable corporate reporting
  • education and future skills
  • innovative technologies.

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Published Papers (1 paper)

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Research

22 pages, 390 KiB  
Article
Determinants of Environmental, Social, and Governance Measures: Evidence from European Insurance Companies
by Rita Hipólito, Maria Fátima Ribeiro Borges, Maria C Tavares, José Vale, Graça Azevedo and Jonas Oliveira
J. Risk Financial Manag. 2025, 18(5), 267; https://doi.org/10.3390/jrfm18050267 - 15 May 2025
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Abstract
The present study aims to assess the determinants of the environmental, social, and governance (ESG) performance of European insurance companies, exploring the connections between the determinants and each of the three ESG pillars. Using a European panel dataset, the study includes a sample [...] Read more.
The present study aims to assess the determinants of the environmental, social, and governance (ESG) performance of European insurance companies, exploring the connections between the determinants and each of the three ESG pillars. Using a European panel dataset, the study includes a sample of the 30 most relevant European insurance companies listed in the stock exchange index Stoxx Europe 600 index, over the period 2016–2020. Main findings indicate that older insurance companies, with a larger dimension and profitability, less leveraged, with smaller boards, but with more gender diverse boards, with a sustainability committee and with a standalone sustainability report, tend to present a higher level of ESG performance. Findings also indicate that insurance companies with higher ESG performance are located in countries with higher gross domestic product growth rate. The current research setting has never been studied hitherto. Therefore, it adds to the limited empirical research on the determinants of ESG performance among insurance companies, which is focused on insurances companies in the United States of America. Full article
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