Le Luo

Le Luo is an Associate Professor in the Department of Accounting and Corporate Governance and Co-director of Faculty Research Center on Nature Positive Finance and Business. She specializes in corporate sustainability and carbon accounting. Her recent research examines how businesses and capital market participants adapt to emerging environmental regulations and ESG standards, and explores corporate practices related to carbon disclosure, assurance, management, and performance.

With significant contributions to her field, she has authored two books, two book chapters and over 60 papers published in leading journals, including Review of Accounting Studies, European Accounting Review, British Accounting Review, Journal of Banking & Finance, Journal of Business Finance & Accounting, Energy Economics, Journal of Business Ethics, Accounting and Business Research, ABACUS, Journal of Accounting, Auditing and Finance, Business Strategy and the Environment, Journal of International Accounting Research, The International Journal of Accounting, Australian Journal of Management, Journal of Contemporary Accounting and Economics, Accounting and Finance, International Journal of Auditing. Her research is widely recognized and includes highly downloaded and highly cited publications. From 2021 to 2025, she was ranked among the top 2% of scientists in Accounting in the Stanford University study led by Prof. John Ioannidis.

Her research has also had a significant policy impact, receiving citations from prestigious entities such as the European Central Bank, the Publications Office of the European Union, and the Bank for International Settlements. In addition, organizations like the Women's Environment & Development Organization, the German Federal Environment Agency, and The Wuppertal Institute for Climate, Environment, and Energy have acknowledged her work. Her contributions are also recognized by the Bank of Spain, Fondazione Eni Enrico Mattei, the European Parliamentary Research Service, and the European Parliament Plenary, underscoring the widespread influence of her research on environmental and economic policies.

Le also serves as an ad-hoc reviewer for about 50 leading journals, including Natural Climate Change, Review of Accounting Studies, Contemporary Accounting Research, Journal of Strategic Information Systems, British Accounting Review, European Accounting Review, Journal of Banking and Finance, Journal of Corporate Finace, Accounting, Auditing & Accountability Journal, Journal of Business Ethics, Journal of Business Finance and Accounting, Global Environmental Change etc.

My research and work supports the attainment of the following Sustainable Development Goals (SDGs):