
Encourages open-minded and thoughtful discussions.
Palliyaguruge Duminda Karunarathne is a recent Doctor of Philosophy graduate from the University of Otago, having completed his degree in the Department of Accountancy and Finance, Otago Business School. His doctoral thesis, titled 'Essays on ESG disclosures, controversies and assurance,' was submitted and he graduated in December 2025. The research centers on environmental, social, and governance (ESG) factors, specifically disclosures, controversies, and assurance mechanisms within corporate reporting frameworks. As a PhD candidate, Karunarathne was affiliated with the Climate & Energy Finance Group (CEFG) at the University of Otago, contributing to group activities including a reading session presentation on October 29, 2024, discussing relevant literature in the field.
Karunarathne's academic output includes the peer-reviewed publication 'Firm-level political risk and ESG controversies,' co-authored with Hoa Luong and Duminda Kuruppuarachchi, published in Meditari Accountancy Research, Volume 34, Issue 7, pages 97-136, in 2026. The study analyzes the association between firm-level political risk measures and the occurrence of ESG controversies. His Google Scholar profile, under P.D. Karunarathne, lists research interests encompassing ESG sustainability disclosure and financial topics, reflecting his focus during doctoral studies. He is recognized as a doctoral researcher at the University of Otago. Karunarathne is frequently acknowledged in peer PhD theses from the Department of Accountancy and Finance for his supportive role in the academic community. Currently, he serves as an Administrator in the Department of Anatomy, Faculty of Biomedical Sciences, Division of Health Sciences, University of Otago, Dunedin.