This volume reveals how sustainability is reshaping accounting and finance, offering innovative insights that bridge research and practice. It introduces fresh perspectives on integrating technological innovation, sustainable reporting, responsible governance, and data-driven decision-making across global contexts. Through empirical and applied studies, it highlights advances in ESG disclosure, ethical auditing, and sustainable finance, as well as the transformative impact of AI, predictive analytics, and remote auditing. Designed for students, researchers, and professionals, it provides practical and conceptual tools to foster transparency, efficiency, and long-term value creation. Emerging from ICAFI 2025, it stands as a key reference for advancing sustainability-focused accounting and finance practices.

This volume reveals how sustainability is reshaping accounting and finance, offering innovative insights that bridge research and practice. It introduces fresh perspectives on integrating technological innovation, sustainable reporting, responsible governance, and data-driven decision-making across global contexts. Through empirical and applied studies, it highlights advances in ESG disclosure, ethical auditing, and sustainable finance, as well as the transformative impact of AI, predictive analytics, and remote auditing. Designed for students, researchers, and professionals, it provides practical and conceptual tools to foster transparency, efficiency, and long-term value creation. Emerging from ICAFI 2025, it stands as a key reference for advancing sustainability-focused accounting and finance practices.

This volume reveals how sustainability is reshaping accounting and finance, offering innovative insights that bridge research and practice. It introduces fresh perspectives on integrating technological innovation, sustainable reporting, responsible governance, and data-driven decision-making across global contexts. Through empirical and applied studies, it highlights advances in ESG disclosure, ethical auditing, and sustainable finance, as well as the transformative impact of AI, predictive analytics, and remote auditing. Designed for students, researchers, and professionals, it provides practical and conceptual tools to foster transparency, efficiency, and long-term value creation. Emerging from ICAFI 2025, it stands as a key reference for advancing sustainability-focused accounting and finance practices.