About the Journal

Sustainable Accounting, Governance, and Society Journal (SAGS Journal) is a peer-reviewed scholarly journal dedicated to advancing knowledge and practice in the fields of sustainability accounting, governance, and social value creation across diverse organizational contexts. The journal covers public sector organizations, private firms, and hybrid entities, including social enterprises, cooperatives, and community-based organizations.

SAGS Journal aims to serve as an academic platform for researchers, scholars, and practitioners to explore how accounting and governance systems contribute to sustainable development, social accountability, ethical decision-making, and societal well-being. The journal encourages interdisciplinary perspectives by integrating insights from accounting, governance, public policy, ethics, and social studies.

The journal welcomes conceptual papers, empirical studies (quantitative, qualitative, and mixed methods), and critical or systematic literature reviews that offer strong theoretical contributions and practical implications for sustainability-oriented accounting and governance.