Track Chairs
Assunta Di Vaio, University of Naples “Parthenope”
Armando Papa, University of Salerno
Elisa Van Engelenhoven, University of Naples “Parthenope”
Daniel Balsalobre-Lorente, University of Castilla-La Mancha
Track Description
Shipping, ports, and cruising are pivotal nodes of maritime value chains, positioned at the intersection of global trade, tourism, and coastal ecosystems. These sectors face growing pressures from climate change (decarbonization and transition risks), circularity (waste management, ship recycling, port energy systems), biodiversity (marine noise, invasive species, coastal impacts), and social equity (seafarers’ welfare, just transition in port cities).To address such multifaceted challenges, organizations must rely on robust sustainability accounting, management and finance as well as also leverage innovation and knowledge management as well as also leverage innovation, knowledge management, and intellectual capital assets to design, implement, and disseminate effective solutions. Innovation—technological, accounting, organizational, and financial—serves as a catalyst for sustainable transformation, while knowledge management practices foster learning, collaboration, and the transfer of best practices within and across maritime ecosystems.
We welcome papers on climate and carbon accounting (e.g., Scope 1-3 for carriers, ports, and cruise lines; MRV/ETS implications; shadow carbon pricing; internal carbon budgets), assurance and audit of ESG metrics (including emissions, water, waste, labor standards), and impact measurement (natural capital, biodiversity footprints, and double materiality). On the finance side, we seek work on sustainability-linked instruments (bonds, loans, PPAs for shore power/green fuels), transition finance (CapEx pathways for alternative fuels and port electrification), and risk pricing (physical/transition risk in maritime assets, green premiums, stranded-asset risk for conventional fleets).
We also encourage studies on governance and disclosure (assurance quality, comparability, interoperability across ISSB/CSRD/SEC regimes; port authority reporting; cruise destination stewardship), and circular business models (remanufacturing, shipbreaking standards, closed-loop port operations).
The role of digital innovation (AI, IoT, blockchain, digital twin,) and data governance in enhancing the reliability and comparability of sustainability reporting. Knowledge management systems, learning networks, and co-creation platforms enabling ports, shipping companies, regulators, and communities to integrate sustainability goals into strategies and decision-making. Governance models and circular business innovations (closed-loop port operations, ship recycling, green infrastructure) supported by knowledge management intelligence systems and information-sharing practices with intellectual capital frameworks enhancing the measurement, disclosure, and strategic use of intangible assets in maritime sustainability.
We invite theoretical, empirical, and interdisciplinary contributions using archival, case study, field, experimental, or analytical modeling approaches, as well as policy-oriented and industry-collaborative research.
Overall, the track aims to surface decision-useful evidence and financing innovations that turn maritime sustainability commitments into credible, investable, and verifiable outcomes.
Keywords
Sustainability Accounting and Management; Transition Finance; Maritime Decarbonization; Shipping, Cruise and Port Governance; ESG Assurance
Publication Opportunities
The articles accepted in this track may be considered for publication in VINE Journal of Information and Knowledge Management Systems through a fast-track procedure.
References
Boldrini, S., Ceglar, A., Lelli, C., Parisi, L., & Heemskerk, I. (2023). Living in a world of disappearing nature: physical risk and the implications for financial stability (No. 333). ECB Occasional Paper.
Cosma, S., Rimo, G., & Cosma, S. (2023). Conservation finance: What are we not doing? A review and research agenda. Journal of Environmental Management, 336, 117649.
Cosma, S., Cosma, S., Pennetta, D., & Rimo, G. (2025). Does Biodiversity Matter for Firm Value?. Journal of International Financial Markets, Institutions and Money, Forthcoming.
Flammer, C., Giroux, T., & Heal, G. M. (2025). Biodiversity finance. Journal of Financial Economics, 164, 103987.
Garel, A., Romec, A., Sautner, Z., & Wagner, A. F. (2024). Do investors care about biodiversity?. Review of Finance, 28(4), 1151–1186.