Vol. 2 No. 3 (2026): Sustainability and Financing
This issue brings together a diverse collection of empirical studies, systematic reviews, conceptual contributions and applied case studies that collectively examine how financial decisions, responsible management, technological innovation, institutional practices and resilience interact to shape sustainable development.
An important feature of this issue is its geographical and contextual diversity. The studies draw on evidence and perspectives from emerging markets, China, the Philippines, Africa and Rwanda, among other contexts. This diversity enriches the discussion by demonstrating that sustainability and financing challenges manifest differently across institutional, economic and geographical environments, while also revealing common concerns around resilience, innovation, responsible management and inclusive development.
The theme of this issue reflects an increasingly important reality: sustainability and financing can no longer be considered separate domains. Organisations, financial institutions, governments and communities are increasingly required to make decisions that simultaneously address financial performance, environmental responsibility, social wellbeing, technological change and long-term resilience. The articles in this issue provide valuable perspectives on these interconnected challenges across emerging and developed-market contexts.
The contributions in this issue demonstrate that sustainability is multidimensional. It encompasses responsible investment and ESG practices, financial resilience, digital financial services, inclusive finance, international taxation, trade resilience, entrepreneurship, resource efficiency, infrastructure management and stakeholder engagement. Similarly, financing is not merely a mechanism for providing capital; it influences which technologies are adopted, which projects are implemented, how organisations respond to crises, and whether sustainable development objectives can be achieved.
As the world confronts climate change, geopolitical disruptions, technological transformation, financial uncertainty and growing demands for responsible business conduct, there is an urgent need for research that connects financial and managerial decisions with broader development outcomes. JFMS seeks to contribute to this agenda by providing a platform for rigorous research that bridges academic scholarship, professional practice and policy.
