Sustainability, Corporate Social Responsibility, and Corporate Governance in Emerging Economies



The Journal of Financial Reporting and Accounting invites submissions for a special issue focused on the intersection of sustainability, corporate social responsibility (CSR), and corporate governance in emerging economies. This special issue aims to contribute to the understanding of the unique challenges and opportunities faced by businesses operating in emerging markets and explore the evolving landscape of financial reporting and accounting practices in this context.
The selected research papers from the 2nd international conference and forum on Business and Digital economy 2024 (IBDE) scheduled to take place on May 21, 2024, at Business school, the University of Jordan, Jordan. The submission will have the opportunity of the academic judgment by the committees of the conference.  

Aims and Scope

This special issue aims to shed light on the evolving role and significance of sustainability, CSR, and corporate governance practices in the unique context of emerging economies. We seek to investigate how these concepts have been shaped by and, in turn, shape the response of businesses to the challenges brought forth by the COVID-19 pandemic. The primary objectives include:
1-    Understanding Resilience and Adaptability: Explore how companies in emerging economies have adapted their financial reporting, CSR initiatives, and governance structures to navigate the challenges posed by the COVID-19 pandemic.
2-    Impact of Crisis on Stakeholder Engagement: Examine the effects of the crisis on stakeholder relationships and how organizations are adjusting their reporting strategies to maintain transparency and accountability in the face of adversity.
3-    Innovation and Sustainable Practices: Investigate the role of sustainability and CSR in fostering innovation and the adoption of sustainable practices in the aftermath of the pandemic.

Papers submitted to this special issue should address, but are not limited to, the following topics:
Resilience of Financial Reporting Systems: Assess the resilience of financial reporting systems in emerging economies post-COVID-19 and the role of sustainability in enhancing transparency.
CSR Strategies for Crisis Response: Examine how CSR strategies have been employed as part of corporate responses to the pandemic and their impact on long-term sustainability.
Governance Reforms: Analyze governance reforms and adjustments made by companies in emerging economies to enhance decision-making processes and adapt to the new normal.
Stakeholder Expectations: Explore the evolving expectations of stakeholders in emerging economies concerning sustainability practices, CSR commitments, and governance structures in the post-COVID-19 era.
Policy Implications: Investigate the implications of the pandemic on policy frameworks and regulations related to financial reporting, CSR, and corporate governance in emerging economies.
We encourage submissions that offer novel empirical, theoretical, or practical insights into the critical role of sustainability, CSR, and corporate governance in emerging economies, particularly in the aftermath of the global pandemic.

Topics of Interest

We welcome original research papers that address, but are not limited to, the following topics:
Integration of sustainability into financial reporting frameworks.
Corporate governance practices and their impact on financial reporting in emerging economies.
The role of CSR in shaping financial reporting and accounting decisions.
Disclosure and transparency practices in companies with a focus on sustainability.
The influence of cultural, regulatory, and institutional factors on financial reporting in emerging economies.
Stakeholder perspectives on sustainability reporting and corporate governance.

Submission Guidelines

Manuscripts should be submitted through the journal's online submission system:
Submissions must adhere to the Journal of Financial Reporting and Accounting's guidelines for formatting and citation:
Please select on the journal's online submission system special issue on sustainability, CSR, and corporate governance in emerging economies.

Important Dates

Open date for submission: 1st July 2024
Authors’ submission deadline: 1st December 2024
Publication of the special issue: Expected late 2025 or early 2026

Guest Editors:

Dr. Hala Zaidan 
University of Jordan 
E-mail: [email protected]

Prof. Khaled Hussainey 
Bangor University
E-mail: [email protected]

Contact Information

For inquiries and submissions, please contact [email protected]

We look forward to receiving high-quality submissions that advance our understanding of the complex relationship between sustainability, corporate social responsibility, and corporate governance in emerging economies.