Issues

Risk management and accounting in firms’ response to global risk challenges, Guest Editors: Marco Papa, Monika Wieczorek-Kosmala, Anna Losa, Donald Pagach, Philip Linsley and Fábio Lotti Oliva

An integrated framework for climate risk management and reporting in contemporary business reality

Marco Papa; Monika Wieczorek-Kosmala; Anna Losa; Donald Pagach; Philip Linsley; Fábio Lotti Oliva
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Regulatory-induced uncertainties and corporate strategic responses: evidence from Australian climate policies

Jayanthi Kumarasiri; Christine Jubb; Nava Subramaniam; Zahirul Hoque
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How risk management functions of internal audits enhance green process innovation toward sustainability: the role of green transformational leadership and green knowledge sharing

Hien Vo Van; Malik Abu Afifa; Duong Van Bui
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Adaptability and risk management as drivers of sustained performance in private higher education institutions

Hafiez Sofyani; Ietje Nazaruddin; Dyah Ekaari Sekar Jatiningsih; Tiyas Puji Utami
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Board gender diversity and cyber risk management in FinTech and InsurTech firms

Mohamed Drira; Mouna Abdelhedi; Amira Dlala
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Nothing new behind the clouds? A structured literature review of empirical research on corporate risk disclosure

Cristina Florio; Pujun Liu; Francesca Rossignoli
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Net zero target: implications for real earnings management

Christofer Adrian; Mukesh Garg; Janto Haman; Cameron Truong; Zhilin Xue
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CSR strategy and sustainability reporting: the moderating role of equity risk premium in the European context

Christian Favino; Marika Intenza; Chiara Pia Saraò; Antonietta Trecca
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Carbon emissions and tangible asset impairment, the moderating role of the environmental management team. Evidence from the European context

Mauro Romano; Antonio Netti; Giuseppe Fraccalvieri; Giuseppe Rossitti
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Balancing sustainability and risk: role of ESG in relationship between geopolitical risk and firm performance

Nikita Singh; Niladri Das
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