Sustainability Risk Disclosure in Non-financial Reporting in Financial Institutions and Listed Companies
A special issue of Risks (ISSN 2227-9091).
Deadline for manuscript submissions: closed (30 December 2022) | Viewed by 19508
Special Issue Editors
Interests: internal audit in the organization; internal control in the organization; IT systems in accounting; external audit; reporting within the entity; accounting theory; intangible assets and intellectual capital, Internal audit, sustainable accounting (accounting for sustainable development); financial reporting; non-financial reporting
Special Issues, Collections and Topics in MDPI journals
Interests: sustainability accounting (accounting for sustainable development); sustainability assurance;non-financial reporting; financial reporting; financial auditing
Special Issues, Collections and Topics in MDPI journals
Special Issue Information
Dear Colleagues,
Effective assessment and analysis of sustainability risks are caused by various factors. Today, sustainability risk is becoming more and more the subject of disclosures in non-financial reporting. Nevertheless, sustainability risk remains underrepresented as it is hardly ever considered and discussed in science research. Moreover, in the face of new regulations and expectations of sustainability in financial institutions, sustainability risk in these entities is an important research niche.
This Special Issue invites various scholars to explore research from different perspectives offering new insights into creative approaches and systemic thinking as well as innovative processes for dealing with sustainability risk and its disclosure in non-financial reporting. Conceptual and theoretical as well as empirical and inter- and transdisciplinary papers are equally welcome. The Special Issue is focused on but not limited to the following topics:
- Sustainability risk management and risk disclosure in non-financial reporting in financial institutions;
- Trends in risk disclosure in the sustainability reporting of financial institutions;
- Drivers of risk disclosure in the sustainability reporting of financial institutions;
- Quality of sustainability risk disclosure in financial institutions;
- Sustainability risk disclosure across different industries, including the background of financial institutions;
- Sustainability assurance of risk disclosure in non-financial reporting in financial institutions;
- Sustainability risk assessment tools in financial institutions;
- Integration of sustainability risks in financial market participants’ investment decision in financial institutions;
- Financial and non-financial stakeholders’ reaction to sustainability risk disclosure in financial institutions;
- Corporate sustainability through non-financial risk management in financial institutions;
- Conceptual frameworks for corporate risk disclosure in financial institutions;
- Sustainability risk disclosure according to the corporate legitimacy theory;
- Sustainability accountability toward risk disclosure in non-financial reporting.
Prof. Dr. Elżbieta Szczepankiewicz
Prof. Dr. Beata Zyznarska-Dworczak
Guest Editors
Manuscript Submission Information
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Keywords
- sustainability risk
- non-financial risk
- ESG risks
- integrated report
- non-financial reporting
- accountability
- sustainability risk assessment
- sustainability risk management
- financial institutions
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