𝐄𝐒𝐆 𝐈𝐧𝐟𝐨𝐫𝐦𝐚𝐭𝐢𝐨𝐧 𝐐𝐮𝐚𝐥𝐢𝐭𝐲: 𝐓𝐡𝐞 𝐑𝐨𝐥𝐞 𝐨𝐟 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠, 𝐂𝐨𝐧𝐭𝐫𝐨𝐥, 𝐚𝐧𝐝 𝐀𝐬𝐬𝐮𝐫𝐚𝐧𝐜𝐞 𝐢𝐧 𝐒𝐮𝐬𝐭𝐚𝐢𝐧𝐚𝐛𝐢𝐥𝐢𝐭𝐲 𝐑𝐞𝐩𝐨𝐫𝐭𝐢𝐧𝐠

𝐂𝐚𝐥𝐥 𝐟𝐨𝐫 𝐏𝐚𝐩𝐞𝐫𝐬

𝐄𝐒𝐆 𝐈𝐧𝐟𝐨𝐫𝐦𝐚𝐭𝐢𝐨𝐧 𝐐𝐮𝐚𝐥𝐢𝐭𝐲: 𝐓𝐡𝐞 𝐑𝐨𝐥𝐞 𝐨𝐟 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠, 𝐂𝐨𝐧𝐭𝐫𝐨𝐥, 𝐚𝐧𝐝 𝐀𝐬𝐬𝐮𝐫𝐚𝐧𝐜𝐞 𝐢𝐧 𝐒𝐮𝐬𝐭𝐚𝐢𝐧𝐚𝐛𝐢𝐥𝐢𝐭𝐲 𝐑𝐞𝐩𝐨𝐫𝐭𝐢𝐧𝐠

𝐉𝐨𝐮𝐫𝐧𝐚𝐥: Cogent Business & Management

𝐏𝐮𝐛𝐥𝐢𝐬𝐡𝐞𝐫: Taylor & Francis Group

𝐌𝐚𝐧𝐮𝐬𝐜𝐫𝐢𝐩𝐭 𝐒𝐮𝐛𝐦𝐢𝐬𝐬𝐢𝐨𝐧 𝐃𝐞𝐚𝐝𝐥𝐢𝐧𝐞: 05 February 2027

Cogent Business & Management invites original research and review articles examining how accounting, internal control, and assurance mechanisms strengthen the quality, credibility, transparency, and reliability of Environmental, Social, and Governance (ESG) information.

𝐀𝐛𝐨𝐮𝐭 𝐭𝐡𝐞 𝐀𝐫𝐭𝐢𝐜𝐥𝐞 𝐂𝐨𝐥𝐥𝐞𝐜𝐭𝐢𝐨𝐧

Sustainability reporting has become an important component of corporate governance and strategic decision-making. However, the increasing volume of ESG disclosures has raised questions about information quality, comparability, verifiability, and exposure to greenwashing risks.

This Article Collection examines how accounting systems, management controls, auditing, and assurance practices contribute to reliable and decision-useful sustainability information.

Particular attention is given to the relationship between ESG reporting quality, corporate accountability, financial information integrity, ethical business practices, and stakeholder trust.

The Collection also explores how emerging technologies and management approaches can strengthen sustainability reporting while supporting resource efficiency, operational improvement, and responsible corporate decision-making.

𝐓𝐨𝐩𝐢𝐜𝐬 𝐨𝐟 𝐈𝐧𝐭𝐞𝐫𝐞𝐬𝐭

Submissions may address, but are not limited to:

• ESG Information Quality and Reporting Credibility

• Sustainability Accounting and Corporate Reporting

• Internal Control Systems and ESG Disclosure Quality

• Sustainability Auditing and Assurance

• ESG Reporting Reliability and Verifiability

• Corporate Governance and Sustainability Reporting

• Accounting Information Quality and ESG Performance

• ESG Disclosure and Organizational Transparency

• Earnings Management and Sustainability Reporting

• Financial and Non-Financial Reporting Integrity

• ESG Assurance and Greenwashing Prevention

• Business Ethics and Sustainability Accountability

• Management Control Systems and ESG Integration

• Sustainability Reporting and Corporate Strategy

• ESG Risks and Internal Audit Mechanisms

• Big Four Auditors and ESG Information Quality

• Green Finance and Sustainable Investment

• Artificial Intelligence in Sustainability Accounting

• Internet of Things and ESG Monitoring

• Lean Methodology and Resource Efficiency

• Process Optimization and Sustainability Performance

• Circular Business Models and Sustainability Reporting

• Renewable Energy Investment and ESG Disclosure

• Stakeholder Trust and Sustainability Information

• ESG Reporting and Long-Term Organizational Value

𝐊𝐞𝐲 𝐑𝐞𝐬𝐞𝐚𝐫𝐜𝐡 𝐀𝐫𝐞𝐚𝐬

1. ESG Information Quality and Reporting Credibility

Research examining the reliability, comparability, accuracy, transparency, and decision-usefulness of sustainability disclosures.

2. Accounting and Sustainability Reporting

Studies investigating how accounting systems integrate sustainability considerations into financial planning, risk identification, resource management, and corporate strategy.

3. Internal Control and Management Systems

Research exploring how internal controls, management accounting, and organizational processes strengthen ESG reporting integrity and accountability.

4. Sustainability Auditing and Assurance

Studies examining the effectiveness of independent assurance, auditing practices, and the role of audit providers in improving the credibility of ESG information.

5. Earnings Management and Reporting Integrity

Research addressing relationships between financial reporting quality, earnings management, non-financial disclosures, and sustainability reporting accuracy.

6. Emerging Technologies and ESG Reporting

Studies exploring how artificial intelligence, the Internet of Things, and digital technologies may improve ESG monitoring, information verification, and sustainability-related decision-making.

7. Green Finance and Sustainable Business Practices

Research examining the relationship between credible ESG information, sustainable financing, resource efficiency, circular business practices, and long-term corporate value.

𝐏𝐫𝐞𝐟𝐞𝐫𝐫𝐞𝐝 𝐀𝐫𝐭𝐢𝐜𝐥𝐞 𝐓𝐲𝐩𝐞𝐬

The Article Collection welcomes:

• Original Research Articles

• Comprehensive Review Articles

Contributions should provide significant theoretical or practical insights into accounting, control, assurance, and sustainability reporting.

All manuscripts must maintain a clear focus on ESG information quality, reporting integrity, and the mechanisms supporting credible sustainability disclosures.

𝐒𝐮𝐛𝐦𝐢𝐬𝐬𝐢𝐨𝐧 𝐈𝐧𝐟𝐨𝐫𝐦𝐚𝐭𝐢𝐨𝐧

𝐌𝐚𝐧𝐮𝐬𝐜𝐫𝐢𝐩𝐭 𝐒𝐮𝐛𝐦𝐢𝐬𝐬𝐢𝐨𝐧 𝐃𝐞𝐚𝐝𝐥𝐢𝐧𝐞: 05 February 2027

Authors should submit manuscripts through the Cogent Business & Management online submission system.

During submission:

• Select the journal section “Accounting, Corporate Governance & Business Ethics.”

• Select “ESG Information Quality: The Role of Accounting, Control, and Assurance in Sustainability Reporting” from the Article Collection dropdown menu.

• Follow the journal's Instructions for Authors.

𝐎𝐟𝐟𝐢𝐜𝐢𝐚𝐥 𝐋𝐢𝐧𝐤𝐬

• Submit Manuscript

• Instructions for Authors

• Journal Website

𝐀𝐫𝐭𝐢𝐜𝐥𝐞 𝐂𝐨𝐥𝐥𝐞𝐜𝐭𝐢𝐨𝐧 𝐆𝐮𝐞𝐬𝐭 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐬

Professor Cláudia Maria Ferreira Pereira Porto Accounting and Business School (ISCAP), Portugal Email: claudiap@iscap.ipp.pt

Professor Armindo Fernando Sousa Lima Instituto Superior de Entre Douro e Vouga (ISVOUGA), Portugal Email: alima@doc.isvouga.pt

Professor Carla Manuela Teixeira de Carvalho Aveiro University, Portugal Email: carla.carvalho@ua.pt

𝐂𝐨𝐧𝐭𝐚𝐜𝐭 𝐟𝐨𝐫 𝐄𝐧𝐪𝐮𝐢𝐫𝐢𝐞𝐬

Dr. Molly Cole Commissioning Editor, Taylor & Francis Group Email: molly.cole@taylorandfrancis.com

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