Advancing Sustainability, Governance, and Accountability in Contemporary Accounting Research

Abstract

This editorial introduces Volume 20, Issue 1 (2026) of Issues in Social and Environmental Accounting (ISEA), highlighting recent developments in sustainability, governance, accountability, and corporate reporting. The issue presents five scholarly contributions examining the implementation of IFRS Sustainability Disclosure Standards in emerging economies, the role of data visualization in enhancing financial and sustainability reporting, the influence of board characteristics on Sustainable Development Goal (SDG) disclosure, the relationship between CEO leadership, internal audit, and real earnings management, and governance effectiveness within waqf institutions. Collectively, these studies demonstrate the growing integration of sustainability into accounting, corporate governance, financial transparency, technological innovation, and institutional accountability. The editorial emphasizes that addressing contemporary environmental, social, and governance (ESG) challenges requires interdisciplinary perspectives that combine accounting, governance, information systems, and public policy. It concludes by reaffirming the journal's commitment to advancing high-quality research that supports responsible decision-making, sustainable development, and improved governance practices across diverse organizational and institutional contexts.