Anup Kumar Saha

Biography

Dr. Anup Kumar Saha, PhD, FCMA, SFHEA, is a distinguished scholar and educator with over 15 years of international academic experience. Recognised for bridging the gap between academia and practice, he makes significant contributions to impactful research, innovative teaching, and academic leadership at Keele University, UK.

Dr. Saha earned his PhD from Durham University, UK, funded by the prestigious Commonwealth Scholarship. His doctoral research focused on the determinants and outcomes of carbon disclosures by UK higher education institutions, providing actionable insights for institutional leaders and policymakers. He further honed his expertise during a postdoctoral fellowship at Tallinn University of Technology, Estonia, where he contributed to EU-funded projects on sustainability assurance and corporate governance.

At Keele University, Dr. Saha serves as a Lecturer (Grade 8) in Accounting. He has held several leadership roles, including Research Cluster Lead for the Accounting and Finance Group, JUAS (Jiangxi University of Applied Science) Partnership Lead, and Attendance Lead for the Business School. His responsibilities encompass teaching, academic mentorship, and contributions to staff recruitment panels, reflecting his commitment to academic excellence.

Dr. Saha’s research specialises in corporate governance, sustainability reporting, and regulatory frameworks, with a focus on both developed and emerging economies. His work has been published in leading journals such as Corporate Governance, European Business Review, and the Journal of Applied Accounting Research. He is a qualified cost and management accountant (FCMA) and holds teaching credentials as a Senior Fellow of Advance HE (SFHEA) and a Chartered Management and Business Educator (CMBE).

A key figure in sustainability accounting, Dr. Saha holds editorial positions in leading journals, including the Journal of Accounting & Organizational Change (CABS2, 2023–Present), International Journal of Auditing and Accounting Studies (2018–Present), Journal of Management Accounting, Governance and Performance (2024–Present), International Journal of Accounting & Finance Review (2020–Present), Bangladesh Journal of Multidisciplinary Scientific Research (2024–Present), and The Cost and Management (2015–2017).

In addition to his academic achievements, Dr. Saha actively contributes to community and professional service. He mentors scholars through the Commonwealth Scholarship Commission, fostering international collaboration and guiding emerging talent. He has also served as a Governor at Co-op Academy Friarswood, supporting local education and community development.

Dr. Saha’s expertise aligns with global and UK priorities in sustainability, ESG integration, and regulatory governance, underscoring his commitment to addressing critical challenges and advancing sustainable transformation on a global scale.

Research and scholarship

Dr. Anup Kumar Saha’s research lies at the intersection of sustainability practices, corporate governance, and regulatory frameworks, with a focus on environmental accountability, transparency, and the role of technology in enhancing corporate practices. His work explores how governance structures, regulatory influences, and emerging technologies like AI can drive positive change in corporate sustainability.

Current Research Themes and Contributions
Dr. Saha’s current research addresses several critical issues in sustainability and governance, with a focus on the following key themes:

• Sustainability Reporting and Corporate Governance: Investigating the relationship between board characteristics, governance structures, and the quality of sustainability disclosures, particularly in emerging economies. His recent studies have explored how corporate governance mechanisms influence climate change disclosures and the alignment of firms with UN Sustainable Development Goals.
• AI and Sustainability Reporting: Dr. Saha is actively exploring the transformative role of Artificial Intelligence (AI) in enhancing corporate transparency and streamlining sustainability reporting frameworks. His work seeks to identify how AI can be used to improve decision-making and reduce the complexity of reporting systems, making sustainability data more accessible and reliable for stakeholders.
• Environmental Disclosures in Emerging Economies: With a focus on regulatory frameworks in developing economies, Dr. Saha’s work examines how government policies and corporate governance structures influence environmental reporting, particularly in industries with high environmental impact. His ongoing research investigates the role of regulatory impact on disclosures related to air, water, and renewable energy in developing economies.

Impact of ESG on Corporate Financial Performance
Dr. Saha’s research also explores the integration of ESG (Environmental, Social, and Governance) factors into corporate performance, with a particular focus on the Nordic countries. He is examining how governance mechanisms can enhance the sustainability of business models while improving financial outcomes.

Publications and Scholarly Contributions
Dr. Saha has published extensively in high-impact journals such as Corporate Governance, Journal of Applied Accounting Research, and European Business Review. His contributions have been instrumental in advancing the field of sustainability accounting, particularly through interdisciplinary research that combines corporate governance with environmental responsibility.

PhD and Postdoctoral Research
Dr. Saha’s research journey began with his PhD at Durham University, where he analyzed carbon disclosures in UK higher education institutions, exploring the role of government policies and institutional practices in improving environmental reporting. His postdoctoral research at Tallinn University of Technology, funded by the EU, advanced his expertise in sustainability assurance, focusing on the role of multidisciplinary audit teams in enhancing corporate transparency, particularly in large UK corporations.

Ongoing and Future Projects
Dr. Saha’s current research is supported by substantial funding from Keele University, the European Union, and the World Bank. His ongoing projects focus on:

• Investigating the role of AI in improving sustainability reporting and corporate governance frameworks.
• Exploring regulatory impacts on environmental disclosures in developing economies.

Through his interdisciplinary approach, Dr. Saha continues to contribute to the development of frameworks that guide businesses toward more transparent, sustainable, and responsible practices.

Teaching

Dr. Saha is a Senior Fellow of Advance HE (SFHEA) and a Chartered Management and Business Educator (CMBE), recognized for his innovative and engaging teaching practices. At Keele University, he leads undergraduate and postgraduate modules that integrate practical tools like Bloomberg-based performance management to bridge the gap between theory and practice.

Modules Taught:

• Principles of Accounting
• Intermediate Financial Accounting
• Managerial Accounting
• Corporate Governance and Social Responsibility
• Performance Management
• Accounting Research

Dr. Saha is widely praised for his accessible teaching style, which fosters critical thinking and real-world application of concepts. Peer reviews highlight his clarity, organization, and ability to engage students through interactive methods. A student remarked, “Dr. Saha's lectures are thought-provoking and practical, making complex topics accessible and inspiring us to apply them in real-world scenarios.”

In addition to teaching, Dr. Saha mentors PhD candidates and early-career researchers, supporting academic and professional growth while contributing to curriculum development and staff recruitment. He is open to supervising PhD candidates and welcomes interesting research proposals in his areas of expertise, including sustainability reporting, corporate governance, ESG integration, and regulatory frameworks.

Collaborations and grants awards

Dr. Saha’s research has been supported by significant funding and collaborations, reflecting his ability to address pressing global challenges through impactful projects:

1. World Bank Project: Building an Advanced Teaching-Learning Centre for Accounting and Information Systems (£85,000).
2. EU Funding: Research on sustainability assurance under the Tallinn University of Technology Development Program (2016-2022).
3. Seed Funding: Projects supported by Keele University, Dhaka University, and Jagannath University.

Through collaborations spanning academia and industry, Dr. Saha addresses critical issues such as modern slavery, ESG integration, and sustainability. His interdisciplinary research continues to contribute to global policymaking and corporate accountability.