Research pillars

Examining how value, performance, transparency and accountability are constructed, measured, and contested across organisations and societies.

This pillar covers valuation and performance measurement practices; financial and non-financial reporting and assurance; accounting standards and regulation; and the digital and calculative infrastructures (including AI) that shape information production. It welcomes interdisciplinary perspectives, including plural conceptions of value, with relevance for diverse stakeholders beyond investors and corporations.

Studying how organisations and other entities are governed, controlled, and held accountable, across both internal (micro) and external (macro) governance mechanisms.

Micro governance focuses on internal governance mechanisms and contractual relationships within the firm, including boards, ownership, executive power, incentive structures, and conflicts of interest between managers and investors and among different classes of investors. Macro governance examines the governance of the firm–society relationship, including regulation and standard-setting, professional institutions, and the governance of accounting, auditing, and finance professions, including the governance implications of FinTech, digital platforms, and data-driven financial systems. This pillar includes interdisciplinary perspectives on power, responsibility, and legitimacy.

Analysing how firms, financial institutions, and markets are financed and regulated, and the implications for financial stability and economic outcomes.

This pillar covers debt and equity markets (including private debt), bank and non-bank lending, capital structure and allocation, taxation, bankruptcy, and the role of legal and regulatory frameworks in shaping corporate and investor behaviour at both micro and systemic levels.

Advancing research on sustainability as a contested socio-economic and ecological concept, examining how investment, governance, accounting, policy, and organisational practices shape social, environmental, and economic outcomes.

This pillar includes work on ESG, climate and biodiversity risks, inequality, stewardship, performance measurement and management, and the role of public policy and institutions in fostering resilient and equitable societies.

Exploring how investment risks and uncertainties are identified, interpreted, managed, and mitigated in evolving economic and technological environments.

This pillar focuses on emerging risks, frontier investment domains (space, climate technologies, digital infrastructure), new asset classes, data-driven and AI-enabled decision tools, risk modelling and visualisation, and innovative organisational, managerial, and policy responses that shape investment and resource-allocation decisions under uncertainty.