About the Journal

The Journal of Accounting, Business Governance and Sustainability (ABGS) is an international, peer-reviewed academic journal that publishes high-quality research exploring the role of accounting and governance in achieving sustainable business outcomes.

ABGS focuses on the internal structures and decision-making processes of organizations, emphasizing accounting as a mechanism of governance and accountability, corporate governance as a driver or constraint of ESG performance, and sustainability as a managed organizational outcome rather than a symbolic disclosure exercise.

The journal prioritizes research that demonstrates implementation, causality, and governance effectiveness, offering insights that are relevant to academics, policymakers, regulators, and practitioners. By bridging theory and practice, ABGS contributes to global discussions on responsible governance and long-term sustainable development.