Editor’s introduction

and Vietnam.These papers can mainly be categorized into four sub themes. Sustainable finance and ESG integrationAcheampong & Elshandidy (2025) suggests that sustainability disclosures improve forecast accuracy, and the introduction of the new EU directive strengthens this improvement.Jiang et al. ( 2025) examines panel samples from Chinese non-financial listed companies covering 2007 to 2020, and finds that ESG disagreements negatively influence corporate debt maturity.Kristjanpoller & Tabak (2025) implies that green bonds may be advantageous to portfolio risk management strategies, especially during crises when diversification and hedging tactics are needed.Ma et al. (2025) indicates that shared property incentives improved corporate financial performance and that benefits increased gradually over time.Alda (2025) offers a better understanding of concentration patterns in the UK socially responsible investment (SRI) and conventional equity pension funds, identifying the benefits and limitations of concentration strategies and the consequences of deviating from optimization models.