Corporate Accoutability, Sustainability and Green Finance

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

Deadline for manuscript submissions: closed (15 February 2025) | Viewed by 1100

Special Issue Editors


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Guest Editor
Department of Accounting, University of Technology Sydney, P.O. Box 123, Broadway 2007, Australia
Interests: financial accounting; capital market research; corporate finance and governance
Special Issues, Collections and Topics in MDPI journals

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Guest Editor
Department of Accounting, School of Accounting, Guangdong University of Foreign Studies, Guangzhou 510006, China
Interests: corporate finance; ESG; environment accounting

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Guest Editor
Department of Accounting and Corporate Governance, Macquarie University, Sydney, NSW 2109, Australia
Interests: corporate governance; intergrated reporting; CSR
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

Green finance is becoming increasingly important for corporations due to changing perspectives around the world. Corporate Sustainability, as a strategic approach that aims to create stakeholder value, is critical for goodwill, enhancing the opportunities, and managing the risks that occur due to economic, social and environmental developments.

This Special Issue calls for research covering a wide range of aspects related to accounting and corporate management and their interaction with corporate sustainability and green finance. This type of research responds to the call for an increased awareness these impacts of organizational activities, and strategic and operational decision making.

In this Special Issue, original research articles and reviews are welcome. The research areas may include (but are not limited to) the following:

  • Accounting disclosures and sustainability;
  • Environmental, social and governance (ESG) analyses;
  • The determinants and consequences of green finance;
  • ESG reporting and corporate governance;
  • Voluntary versus mandatory non-financial reporting;
  • Regulations, public policies and non-financial reporting;
  • Socially responsible investments;
  • Corporate policies and corporate sustainability;
  • The trends and challenges in corporate finance and sustainability;
  • Climate change and corporate policies;
  • The role of technology in corporate sustainability;
  • Green finance and digital finance;
  • Microfinance and sustainability.

We look forward to receiving your contributions.

Prof. Dr. Yaowen Shan
Dr. Yuqiang Cao
Dr. Meiting Lu
Guest Editors

Manuscript Submission Information

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Keywords

  • green finance
  • corporate sustainability
  • social and environmental accounting
  • accounting disclosures
  • corporate governance
  • sustainable finance
  • corporate finance
  • ESG and integrated reporting
  • corporate social responsibility (CSR)
  • risk management

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Published Papers (1 paper)

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Research

18 pages, 291 KiB  
Article
CSR Committee, Women on the Board, and Green Bond Issuance: Evidence from France
by Wided Khiari, Houssein Ballouk and Wiem Chiba
J. Risk Financial Manag. 2025, 18(4), 180; https://doi.org/10.3390/jrfm18040180 - 28 Mar 2025
Viewed by 621
Abstract
This study examines the effects of internal governance mechanisms on the issuance of green bonds and investigates whether firms issuing green bonds exhibit distinct corporate governance characteristics, especially regarding board gender diversity and corporate social responsibility (CSR) committees. The analysis is based on [...] Read more.
This study examines the effects of internal governance mechanisms on the issuance of green bonds and investigates whether firms issuing green bonds exhibit distinct corporate governance characteristics, especially regarding board gender diversity and corporate social responsibility (CSR) committees. The analysis is based on a sample of 64 green bond announcements between 2013 and 2022. Based on the Generalized Least Squares Regression model, empirical results show that the presence of a CSR committee is positively and significantly associated with the issuance of green bonds. In other words, companies with a CSR committee are more likely to issue green bonds. In addition, companies with a lower debt ratio are more likely to issue green bonds. Full article
(This article belongs to the Special Issue Corporate Accoutability, Sustainability and Green Finance)
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