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Call for Papers – Green Finance and Sustainability

Call for Papers

Journal of International Financial Management & Accounting

 “Green Finance and Sustainability”

Submission Opening: December 1, 2020

Submission Deadline: June 30, 2021

 

Guest Editors

  • Vincenzo Verdoliva (University of Naples Parthenope, Italy)
  • Samuel A. Vigne (Trinity College Dublin, Ireland)

 

Background

Corporate Social Responsibility (CSR) has a long history of investigation. In 2001, the European commission “green paper” stated that corporate social responsibility is a “concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis.” Over the last few years CSR has received greater attention among scholars, especially in light of scandals that have affected the European automobile industry and the 2015 Paris Climate Agreement. Despite this, a recent study by KPMG finds that threequarters of companies worldwide have yet to acknowledge climate change as a financial risk. In the same study, KPMG showed that there are significant differences in corporate practices between companies depending on where they are headquartered. For example, in France, Germany and the UK, a majority of companies in the KPMG study acknowledge the financial risks of climate change in their reporting; however, less than half of the companies based in the US and Japan do so. Promoting environmentally responsible investments with low-carbon technologies, has become particularly popular in light of so-called green bonds, issued for the first time in 2007 by the European Investment Bank. Green Bonds may allow firms access to finance on more favorable terms for various types of projects with environmental sustainability characteristics, such as waste treatment, pollution prevention and so on.

Recently the European Commission has emphasized the potential impact of the green bond market, presenting a package of measures entitled Clean energy for all Europeans.” The plan suggests that from 2021 on, a supplement of almost 200 billion euros per year is needed to achieve the goals set for 2030 on climate and energy, and that new financing and investment mechanisms could play a key role. In this context, as corporate engagement in social activities becomes a more a common phenomenon around the world,  financial innovation (such as green bonds) and the accounting treatment of the costs of climate change will play a greater role for  financing green investments. This special issue of the Journal of International Financial Management & Accounting aims to promote high-quality, theoretical and empirical research that focuses on the financial and accounting aspects of the interplay between climate change and CSR practices.

Specifically, this special issue welcomes manuscripts drawn from any area of accounting or finance disciplines that examine the role of innovative financial instruments and accounting practices arising from green finance, and how these relate to corporate measures and practices and their ultimate impact on sustainability. Suitable manuscripts include, but are not limited to, empirical analyses, theoretical studies and surveys that explore any of the following topics:

 

  • Advantages and disadvantages of climate finance under different institutional and environmental contexts
  • The role of accounting standards and practices for green finance
  • The role of government policy in promoting green finance
  • The design and certification of green finance products
  • Issues related to climate finance opportunities
  • The contribution of venture capital to the green finance
  • Emerging markets and advanced economies: CSR and green finance differences
  • The relationship between ethical leadership and financial performance
  • The relationship between accounting practices and CSR
  • Corporate governance and CSR
  • The impact of green finance on corporate innovation
  • The effect of CSR on firm’s financial distress risk

 

Submission Information

 

All submissions must be emailed to special.issue.green@gmail.com by attaching both:

  1. Title page with authors’ information;
  2. Full paper without authors’ information.

Both files must be in PDF format. No submission fee is charged for this Special Issue.

The deadline for full paper submissions is June 30, 2021. The submissions must conform to JIFMA’s author guidelines. Articles submitted should not have been published before in their current (or substantially similar) form and should not be under consideration for publication elsewhere.

 

About JIFMA

 

The Journal of International Financial Management and Accounting publishes original research dealing with international aspects of financial management and reporting, banking and financial services, auditing and taxation. JIFMA is published by John Wiley & Sons, Ltd. and is in its 31st year of publication. JIFMA is indexed in the Social Science Citation Index, Web of Science and other services. The 2019 Journal Citation Reports gives JIFMA a 2.28 impact factor.

 

Further information

 

For questions regarding the content of this special issue, please email to special.issue.green@gmail.com

 

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