Title: Accounting and Auditing in the Age of ESG and Sustainable Development
Subject Classification:  Business and Management, Corporate Governance, Sustainability  
BIC Classification: KFC, KJG
BISAC Classification: BUS001000, BUS004000, BUS071000
Binding: Hardback, eBook
Planned publication date: Jun 2027
ISBN (Hardback): 978-1-83711-964-6
ISBN (eBook): 978-1-83711-965-3

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Description

As Environmental, Social, and Governance (ESG) considerations move to the forefront of the global business agenda, the demand for credible, transparent, and ethically robust reporting has never been greater. 'Accounting and Auditing in the Age of ESG and Sustainable Development' offers a timely and integrated examination of this rapidly evolving landscape.

Moving beyond siloed discussions, this comprehensive monograph uniquely bridges the gap between accounting, auditing, business ethics, sustainability, and corporate governance. It reframes ESG reporting not merely as a technical or regulatory exercise, but as a critical question of professional responsibility, stakeholder trust, and the prevention of greenwashing. The book provides an in-depth analysis of contemporary developments shaping the field, including the impact of new standards like the CSRD and ISSB, the expanding role of assurance, and the transformative potential of technologies such as AI and blockchain in verifying ESG information.

Aimed at academics, researchers, practitioners, regulators, and postgraduate students in accounting, auditing, business ethics, finance, and sustainability, this book offers both conceptual and practice-oriented insights. By linking ESG disclosure to ethics, accountability, and assurance, it shows that sustainability reporting is not simply a technical exercise but a matter of corporate responsibility and public trust. It will appeal to readers interested in how accounting and auditing can support more responsible governance and more reliable ESG reporting in a rapidly changing global environment.

Biography

Author(s):  Alexandros Garefalakis is an Associate Professor of Accounting (ESG) in the Department of Business Administration and Tourism at the Hellenic Mediterranean University, Greece. His research and teaching focus on the intersection of accounting, auditing, and corporate sustainability. A highly qualified practitioner and academic, Dr. Garefalakis holds numerous professional certifications, including ESG certification, Certified Internal Controls Auditor (CICA), and is a Fellow of the Certified Public Accountants (CPA). His extensive expertise combines rigorous scholarly inquiry with practical insights into corporate governance, risk management, and the ethical challenges of non-financial reporting, making him a leading voice in the evolving field of sustainable finance and accountability.

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