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Lookup NU author(s): Dr Habiba Al-ShaerORCiD
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In the challenging context of the 21st century, understanding sustainability accounting has become increasingly important for businesses, investors, governments and policymakers. Research has a key role in providing new insights. Despite the steadily increased volume of research in the social accounting area, many topics remain to evolve with a specific focus on the global context. We invite researchers to investigate the role of accounting in advancing social and environmental practices in the global context amidst the recent health and financial crises. Future research could examine challenges facing sustainability accounting including, but not limited to, climate change, human rights, and food security issues. Future research could also investigate the consequences and determinants of corporate social irresponsibility in the global context. Moreover, examining the role of corporate governance, especially when considering the significant changing environment for corporate governance in the information age and technological advances of the global world, is an interesting topic that requires further investigation. Finally, an appreciation of cultural differences that impact the implementation of sustainability accounting in the global context is a fruitful research area.
Author(s): Al-Shaer H, Albitar K, Li Z
Publication type: Editorial
Publication status: Published
Journal: Sustainability
Year: 2023
Volume: A special issue of Sustainability
Acceptance date: 18/08/2022
ISSN (electronic): 2071-1050
Publisher: MDPI
URL: https://www.mdpi.com/si/135427
