Advancing Sustainable Business Insight

Researching governance, ethics, and accountability for lasting impact

About ABGS Journal

ABGS focuses on the internal architecture of sustainable business, emphasizing:

  • Accounting as a governance and accountability mechanism

  • Corporate governance as an enabler or constraint of ESG performance

  • Sustainability as a managed organizational outcome, not merely a disclosure exercise

The journal explicitly prioritizes implementation, causality, and governance effectiveness over symbolic compliance.

A thoughtful researcher reviewing financial reports with sustainability charts in the background.
A thoughtful researcher reviewing financial reports with sustainability charts in the background.
Our Focus
Our Mission

The mission of ABGS (Journal of Accounting, Business Governance and Sustainability) is to advance rigorous, policy-relevant, and practice-informed research that explains how accounting systems, governance mechanisms, and organizational decision-making drive sustainable business outcomes.

Our Focus

Advancing knowledge on governance, accounting, and sustainability.

Research Insights
A researcher analyzing data charts on a laptop in a cozy office.
A researcher analyzing data charts on a laptop in a cozy office.

In-depth studies on accounting systems shaping sustainable outcomes.

Close-up of hands reviewing governance documents with a pen.
Close-up of hands reviewing governance documents with a pen.
A group discussion around a table focusing on ethical decision-making.
A group discussion around a table focusing on ethical decision-making.
Governance

Exploring internal controls that drive ethical business practices.

Highlighting financial accountability’s role in ESG performance.

Sustainability