本合集探讨会计、治理和数字技术(人工智能、区块链、大数据)如何变革公共和私营部门的可持续发展衡量、报告和绩效。本合集欢迎关于环境、社会和治理(ESG)、可持续发展目标(SDG)报告、管理控制系统、公司治理、绿色创新和全球比较视角等方面的跨学科研究,重点关注如何加强问责制、创造可持续价值和战略治理。
This Collection explores how accounting, governance, and digital technologies (AI, blockchain, big data) are transforming sustainability measurement, reporting, and performance across public and private sectors. It welcomes interdisciplinary research on ESG, SDG reporting, management control systems, corporate governance, green innovation, and comparative global perspectives, with a focus on enhancing accountability, sustainable value creation, and strategic governance.