{"id":7156,"date":"2026-09-11T09:56:08","date_gmt":"2026-09-11T07:56:08","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/events\/"},"modified":"2026-09-11T10:01:26","modified_gmt":"2026-09-11T08:01:26","slug":"special-issue-of-journal-of-accounting-and-public-policy-japp-carbon-accounting-reporting-and-sustainability","status":"publish","type":"event","link":"https:\/\/eaa-online.org\/arc\/events\/special-issue-of-journal-of-accounting-and-public-policy-japp-carbon-accounting-reporting-and-sustainability","title":{"rendered":"Special Issue of Journal of Accounting and Public Policy (JAPP) &#8220;Carbon Accounting, Reporting and Sustainability&#8221;"},"content":{"rendered":"<div class=\"title\">\n<h2 id=\"\" style=\"text-align: center\">Special Issue of Journal of Accounting and Public Policy (JAPP)<\/h2>\n<h2 style=\"text-align: center\">&#8220;Carbon Accounting, Reporting and Sustainability&#8221;<\/h2>\n<h2 style=\"text-align: center\">Call for papers<\/h2>\n<\/div>\n<div class=\"item\" data-content-id=\"331499\">\n<div class=\"date\" style=\"text-align: center\">Submission deadline: <strong>01 March 2027<\/strong><\/div>\n<div class=\"inner\">\n<p>&nbsp;<\/p>\n<p>The urgency of climate change, combined with the introduction of new global standards such as IFRS\/ISSB S2, has&nbsp;brought&nbsp;carbon accounting and climate-related disclosure to the forefront of corporate reporting. Firms, investors, and regulators increasingly demand decision-useful, reliable, and comparable information;&nbsp;yet major challenges remain in the measurement, assurance, and accountability of carbon accounting and climate-related disclosures.<\/p>\n<p>Recent scholarship has explored these issues from multiple perspectives. Studies highlight the costs and benefits of greenhouse gas (GHG) measurement (Mahieux et al., 2025), the development of new accounting artefacts such as carbon balance sheets (Kaplan &amp; Ramanna, 2025; Penman, 2024; Reichelstein, 2024), the positive market impacts of detailed and&nbsp;transparent&nbsp;disclosure (Phang et al., 2025), and the role of institutional ownership in fostering disclosure and reducing emissions (Cohen et al., 2023). At the same time, the shift from voluntary to mandatory disclosure regimes underscores the importance of advancing both theoretical and applied research (Amel-Zadeh &amp; Tang, 2025).<\/p>\n<p>This Special Issue responds to these developments by providing a dedicated forum for rigorous academic inquiry and informed debate at the intersection of carbon accounting, climate disclosure, and sustainability.<\/p>\n<p><strong>Guest editors:<\/strong><\/p>\n<p><strong>Qingliang Tang<\/strong>,&nbsp;<strong>Professor&nbsp;<\/strong><strong>in accounting and the&nbsp;<\/strong>leader of the&nbsp;<strong><a href=\"https:\/\/star.elsevier.net\/admin\/tasks\/(https:\/\/casr.group\/)\" target=\"\">Carbon Accounting &amp; Sustainability Research Group (CASR)<\/a><\/strong>,&nbsp;<strong>W<\/strong><strong>estern S<\/strong><strong>ydney U<\/strong><strong>niversity&nbsp;<\/strong>(<a href=\"mailto:q.tang@westernsydney.edu.au\">q.tang@westernsydney.edu.au<\/a>). He has been named among the&nbsp;<strong>World\u2019s Top 2% Scientists<\/strong>&nbsp;and is also ranked among the&nbsp;<strong>Top 50 most-cited authors<\/strong>&nbsp;in the field of carbon accounting in business journals. He is also a leading contributor to carbon accounting research and publications, including the book: Tang, Qingliang. 2025.&nbsp;<em>Carbon Accounting,<\/em><em>Climate Disclosure and Sustainability<\/em>&nbsp;(Volume I and II).&nbsp;<em>Palgrave MacMillian<\/em>&nbsp;(<em>Springer Nature).<\/em><\/p>\n<p><strong>Paul A. Griffin<\/strong>, Emeritus Distinguished Professor, Graduate School of Management, University of California, Davis (pagriffin@ucdavis.edu). Honorary Professor, Department of Accounting &amp; Finance, University of Otago, New Zealand. He has been named among the&nbsp;<strong><a href=\"https:\/\/topresearcherslist.com\/Home\/Search?AuthFull=griffin,%20paul\" target=\"\">World\u2019s Top 2% Scientists<\/a><\/strong>. His more recent publications focus on climate-related topics, such as how GHG emissions, disclosures and extreme weather events affect stock returns and disclosure strategies. He is a consulting editor and former co-editor of&nbsp;<em>Accounting Horizons<\/em><em>.<\/em><\/p>\n<p><strong>Albert Tsang<\/strong>, Chair Professor of Accounting at the Zhejiang University , received the&nbsp;<em>American Accounting Association (AAA) Distinguished Contribution to Accounting Literature Award in 2022<\/em>for his research in ESG\/sustainability reporting. His research has garnered over 14,000 citations. He is ranked among the top 50 accounting scholars worldwide by ScholarGPS and was recognized by Research.com in 2025 as the leading scholar in Business and Management in China. Email:&nbsp;<a title=\"mailto:AlbertTsang_2022@outlook.com\" href=\"mailto:AlbertTsang_2022@outlook.com\">AlbertTsang_2022@outlook.com<\/a><u>.<\/u><\/p>\n<p><strong>Laura Luo, Associate Professor, Macquarie University (<\/strong><a href=\"mailto:le.luo@mq.edu.au\">le.luo@mq.edu.au<\/a><strong>).&nbsp;<\/strong><strong>She&nbsp;<\/strong>has been named among the&nbsp;<strong>World\u2019s Top 2% Scientists<\/strong>. She also publishes major works on carbon accounting and sustainability.<\/p>\n<p><strong>Paolo Perego<\/strong>, Full Professor, Free University of Bolzano (<a href=\"mailto:paolo.perego@unibz.it\">paolo.perego@unibz.it<\/a>). Over the past 25 years, his research has focused on sustainability\/ESG\/carbon accounting, reporting and assurance, with publications in leading accounting and management journals. He currently serves as an Editor for the&nbsp;<em>Journal of Accounting and Public Policy<\/em>.<\/p>\n<p><strong>Consultant<\/strong>: Professor Roger Simnett. Emeritus Professor of Accounting, UNSW Sydney, Professorial Research Fellow, Business School, Deakin University.<\/p>\n<p><strong>Special issue information:<\/strong><\/p>\n<p><strong>The purposes of this Special Issue are to:<\/strong><\/p>\n<ul>\n<li>Advance scholarly understanding of carbon accounting, reporting, and sustainability.<\/li>\n<li>Provide insights into the implications of climate and carbon reporting for corporate governance, assurance, and policymaking.<\/li>\n<li>Encourage interdisciplinary research that connects accounting with finance, management, information technology, and sustainability studies.<\/li>\n<li>Offer practitioners, regulators, and policymakers decision-relevant insights&nbsp;to&nbsp;address the challenges of transitioning toward a sustainable, low-carbon economy.<\/li>\n<\/ul>\n<p>The Special Issue seeks contributions that address&nbsp;the&nbsp;theoretical, empirical, and\/or policy dimensions of carbon accounting and sustainability reporting, highlighting how accounting can shape climate accountability and societal impact.<\/p>\n<p><strong>Key Topics<\/strong><\/p>\n<p>We invite high-quality, original submissions on (but not limited to) the following&nbsp;topics:<\/p>\n<ul>\n<li>Carbon accounting frameworks, methodologies, and innovations<\/li>\n<li>Climate and carbon disclosure practices (mandatory vs. voluntary reporting)<\/li>\n<li>Assurance and verification challenges&nbsp;of GHG emissions&nbsp;and other climate-related disclosures<\/li>\n<li>Carbon credits, emissions trading, and regulatory frameworks<\/li>\n<li>ESG disclosure and sustainability reporting<\/li>\n<li>Emerging technologies (e.g.,&nbsp;AI, FinTech, blockchain) in carbon accounting and management<\/li>\n<li>Green and sustainable finance, and&nbsp;their&nbsp;interactions with financial markets<\/li>\n<li>Corporate finance analysis of carbon emissions and climate risk management<\/li>\n<li>Education and training in carbon accounting and reporting<\/li>\n<li>Nature and biodiversity accounting and disclosure<\/li>\n<\/ul>\n<p><strong>Manuscript submission information:<\/strong><\/p>\n<ul>\n<li>Manuscripts should be prepared in accordance with the&nbsp;<em>Journal of Accounting and Public Policy<\/em>&nbsp;author guidelines.<\/li>\n<li>Submissions must represent original work not under consideration at any other journal or conference.<\/li>\n<li>All papers will be subject to the journal\u2019s standard double-blind peer review process.<\/li>\n<li>Authors should submit via the&nbsp;<a href=\"https:\/\/www.editorialmanager.com\/jpp\/default.aspx\" target=\"\">JAPP online submission system<\/a>, selecting&nbsp;<em>VSI: Carbon &amp; Sustainability<\/em>.<\/li>\n<\/ul>\n<p><strong>Timeline:<\/strong><\/p>\n<p><strong>Submission Open Date:&nbsp;<\/strong>1 September 2026<\/p>\n<p><strong>Manuscript Submission Deadline<\/strong>: 1 March 2027<\/p>\n<p><strong>References:<\/strong><\/p>\n<p>Amel-Zadeh, A. &amp; Tang, Q. (2025). Managing the shift from voluntary to mandatory climate disclosure: The role of carbon&nbsp;<em>accounting<\/em>.&nbsp;<em>British Accounting Review<\/em>, 57(2), 101594.<\/p>\n<p>Cohen, S., Kadach, I., &amp; Ormazabal, G. (2023). Institutional investors, climate disclosure, and carbon emissions.&nbsp;<em>Journal of Accounting and Economics<\/em>, 76(2-3), 101640.<\/p>\n<p>Kaplan, R. S., &amp; Ramanna, K. (2025). E-ledgers Carbon Accounting.&nbsp;Working Paper 26-004,&nbsp;Harvard Business School. A<em>vailable at SSRN 5376839<\/em>.&nbsp;<\/p>\n<p>Mathieux,&nbsp;L., Sapra, H., &amp; Zhang, G. (2025). Measuring greenhouse gas emissions: What are the costs and benefits?&nbsp;<em>Journal of Accounting Research<\/em>, 63(3), 1063-1105.<\/p>\n<p>Penman, S.H. (2024). Accounting for Carbon. Working paper, Columbia Business School.&nbsp;<em>Available at SSRN 4721974.<\/em><\/p>\n<p>Phang, S.-Y., Dharmasiri, P., &amp; Puspitasari, D. (2025). Investor reactions to climate change disclosures: Joint effects of disclosure focus and controllability.&nbsp;<em>Contemporary Accounting Research<\/em>, 42(2), 1359\u20131387.<\/p>\n<p>Reichelstein, S. (2024). Corporate carbon accounting: Balance sheets and flow statements.&nbsp;<em>Review of Accounting Studies<\/em>, 29(3), 2125-2156.<\/p>\n<p><strong>Keywords:&nbsp;<\/strong><\/p>\n<p>Carbon accounting; GHG emissions; Carbon disclosure; Carbon assurance; Emissions trading; ESG reporting; Sustainable finance; Climate risk; Carbon credits; Biodiversity.<\/p>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Special Issue of Journal of Accounting and Public Policy (JAPP) &#8220;Carbon Accounting, Reporting and Sustainability&#8221; Call for papers Submission deadline: 01 March 2027 &nbsp; The urgency of climate change, combined with the introduction of new global standards such as IFRS\/ISSB S2, has&nbsp;brought&nbsp;carbon accounting and climate-related disclosure to the forefront of corporate reporting. Firms, investors, and [&hellip;]<\/p>\n","protected":false},"author":3045,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0},"event_category":[41],"event_tag":[],"event_target_group":[60,58,59],"class_list":["post-7156","event","type-event","status-publish","hentry","event_category-special-issue-call-for-papers","event_target_group-accounting-researchers","event_target_group-doctoral-student","event_target_group-early-career-researcher"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Special Issue of Journal of Accounting and Public Policy (JAPP) &quot;Carbon Accounting, Reporting and Sustainability&quot; - ARC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eaa-online.org\/arc\/events\/special-issue-of-journal-of-accounting-and-public-policy-japp-carbon-accounting-reporting-and-sustainability\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Special Issue of Journal of Accounting and Public Policy (JAPP) &quot;Carbon Accounting, Reporting and Sustainability&quot; - ARC\" \/>\n<meta property=\"og:description\" content=\"Special Issue of Journal of Accounting and Public Policy (JAPP) &#8220;Carbon Accounting, Reporting and Sustainability&#8221; Call for papers Submission deadline: 01 March 2027 &nbsp; The urgency of climate change, combined with the introduction of new global standards such as IFRS\/ISSB S2, has&nbsp;brought&nbsp;carbon accounting and climate-related disclosure to the forefront of corporate reporting. 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