This Special Issue explores how financial technology (FinTech), artificial intelligence (AI), and emerging digital technologies can strengthen Environmental, Social, and Governance (ESG) oversight, transparency, and accountability in sustainable finance.

It welcomes research on AI-driven ESG assessment and reporting, ESG ratings and data reliability, greenwashing detection, climate-risk management, digital governance, regulatory technology (RegTech), and blockchain applications for ESG verification. Further topics include algorithmic transparency and accountability, responsible innovation, the ethical implications of AI, corporate governance, and FinTech-enabled stakeholder engagement.

Theoretical, empirical, methodological, and interdisciplinary contributions are invited, particularly those connecting finance, corporate governance, information systems, sustainability, and public policy, with practical implications for regulators, investors, market participants, and organizations.