Mini-Tracks

Mini Track Chair:

  • Simona Rusănescu, University of Groningen, Netherlands

  • Mirela Nichita, The Bucharest University of Economic Studies, Romania

Globalisation and a rapidly evolving economic landscape are closely linked to significant changes in several key areas, including resource use, climate change, and employees and consumers behaviour. In this context, environmental, social and governance (ESG) reporting is of critical importance for companies. In certain jurisdictions, there is an increasing requirement for organisations to report on their sustainability performance. In the European context, the European Union Corporate Sustainability Reporting Directive (CSRD) – 2022/2464 will require certain companies to report on their sustainability performance from 2024 onwards. Similarly, the U.S. Securities and Exchange Commission published “The Enhancement and Standardisation of Climate-Related Disclosures for Investors” in March 2024.
Since the advent of the accounting profession, the role of accountants has evolved in response to societal needs, including the increasing demand for sustainable development. As more organizations report on their sustainability efforts, the role of accountants in advancing sustainability agendas remains a subject of growing importance.

The main topics covered by the hereby call for papers are related, but not limited to:

  • The accounting profession’s role in sustainable development
  • Double materiality assessment, challenges, and disclosures
  • The expanding role of accountants in the business environment
  • Sustainability reporting challenges and opportunities
  • Corporate governance and sustainability reporting quality
  • Integrating sustainability in controlling and accounting practices
  • The changing landscape of the accounting profession
  • Sustainability reporting and performance
  • Board characteristics, financial performance, and corporate sustainability
  • Reshaping the accountants’ set of skills
  • Environmental accounting and accountability
  • The interplay between financial and sustainability reporting

Simona Rusănescu is an Assistant Professor of Financial Accounting in the Department of Accounting and Auditing at the University of Groningen, which she joined in August 2018. She has been tenured since January 2022. Simona teaches both Master’s and Bachelor’s courses in financial accounting. She holds a PhD in Accounting and Finance, as well as a Master’s in Financial Management and Advanced Accounting from Universitat Jaume I (Spain), and a Master’s in Accounting from the Bucharest University of Economic Studies (Romania). Her research primarily focuses on financial reporting, auditing, and corporate divestitures, with a particular interest in their effects on debt contracting. She is also interested in multinational corporations and private firms. Simona’s work has been published in leading academic journals such as Contemporary Accounting Research and Accounting and Business Research.

Mirela Nichita is an Associate Professor at the Bucharest University of Economic Studies (Romania) and a member of the Accounting and Audit Department. Her research primarily focuses on intangible assets and nonfinancial reporting, including sustainability and SDGs (Sustainable Development Goals) reporting in Central and Eastern European countries. Her interest in nonfinancial reporting emerged in response to the evolving European legislation and the ongoing transformation of accounting practices. Mirela has published several academic and professional papers, particularly on financial reporting under IAS/IFRS standards and the SDGs. Currently, she serves as vice-dean of the Faculty of Accounting and Management Information Systems, overseeing the academic activities portfolio. She firmly believes that the continuous development of research methods and theoretical approaches demands constant learning and perseverance to stay relevant in academia. Additionally, she considers holistic thinking a vital component for advancing academic career and achieving meaningful accomplishments.

Publication Opportunities:

The conference is organized by Society for Business Excellence and Faculty of Business Administration in Foreign Languages on the 20-22 of March 2025 at The Bucharest University of Economic Studies, Faculty of Business Administration in Foreign Languages (FABIZ) in partnership with the Faculty of Agricultural and Environmental Economics (EAM), the Faculty of International Economic Relations (REI), the Faculty of Economic Cybernetics, Statistics and Informatics (CSIE), the Faculty of Finance and Banking (FABBV), the Faculty of Theoretical and Applied Economics (ETA), the Faculty of Accounting and Management Information Systems (CIG).

The papers accepted at ICBE 2025 will be published in the conference proceedings, subject to author registration, payment, and presentation. The papers will be published in the Conference Proceedings volume under the German Publishing House De Gruyter and they will be indexed in EBSCO, Proquest, ExLibris, OCLC, Google Scholar, Microsoft Academic, CELDES, CNPIE, Naviga, and will be submitted to Thomson Reuters ISI Web of Science (WOS) Conference Proceedings Citation Index (https://content.sciendo.com/view/journals/picbe/picbe-overview.xml)

The last 8 editions of the Proceedings of the ICBE volumes have been indexed in ISI Web of Science.

Submitted papers will be also considered for publishing under Springer Proceedings in Business and Economics, series indexed by Scopus and ISI. Here you can access the edition published following ICBE2023: https://link.springer.com/book/10.1007/978-3-031-50208-8 

In addition, the best three Papers (Best paper Award Management&Marketing) will be published in the international journal Management & Marketing. Challenges for the Knowledge Society by De Gruyter Open, indexed in Web of Science- Emerging Sources Citation Index (ESCI), Scopus, Proquest, Cabell’s Directory and more than 20 other international databases (www.degruyter.com/view/j/mmcks).

Submitted papers will also be considered for publication in the Journal of Risk and Financial Management (ISSN 1911-8074). JRFM is ranked B in the 2022 ABDC Journal Quality List and indexed by a number of databases, including Scopus (CiteScore 4.5; CiteScore category rank Q1), EconBiz/ECONIS, EconLit, EconPapers (RePEc), etc. JRFM is now #8 on the list based on the citation index (H5) for finance. In addition, two best paper awards (200 CHF each) will be published in the conference’s special issue “Leading Change in Disruptive Financial Times“. (https://www.mdpi.com/journal/jrfm/special_issues/YWP8Z55UKH)

Selected papers will be considered for publication in the Journal of Financial Studies (ISSN: 2559-1347). JFS has been published by the Institute of Financial Studies since 2016. In its pages, works by professional practitioners, but also by authors from the scientific and university world in the country and abroad, as well as young researchers, will be published, concerning issues in the financial field such as: insurance-reinsurance, capital market, private pensions but also in other fields such as the academic field, the business field etc. The journal is indexed in DOAJ, RePEc, CEEOL, ERIHPLUS and Google Scholar (https://revista.isfin.ro/en/).

Submission Details

Submission of full paper due for review February 20th 2025
Notification of paper acceptance (incl. requests for changes) March 1st 2025
Final paper due (with changes implemented) March 10th 2025
Final Author registration date March 10th 2025

Registration and payment*

EARLY BIRD – by December 1st 2024
Academics 250 euro 1250 lei
Student (Ph.D. or Post-doc) 200 euro 1000 lei
REGULAR – by February 1st 2025
Academics 350 euro 1750 lei
Student (Ph.D. or Post-doc) 250 euro 1250 lei
LATE – by March 5th 2025
Academics 450 euro 2250 lei
Student (Ph.D. or Post-doc) 350 euro 1750 lei
  • SUPPLEMENTARY PAPER = 200 euro / 1000 lei
  • The conference fee includes one conference attendance, publication, conference folder and acces to the online events during the conference.

Please be aware that a late payment involves the possibility not to be present in the printed version of the materials (agenda, booklet).

Do you have any questions?