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Sustainability
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Corporate Social Responsibility and Environmental Resource Governance, 2nd Edition
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Corporate Social Responsibility and Environmental Resource Governance, 2nd Edition

A special issue of Sustainability (ISSN 2071-1050).

Deadline for manuscript submissions: 31 August 2024 | Viewed by 3617

Special Issue Editors

Dr. Huixiang Zeng

E-Mail Website
Guest Editor
Business School, Central South University, Changsha 410083, China
Interests: environmental management accounting; corporate environmental responsibility; circular economy resource value flow analysis; policy effect assessment
Special Issues, Collections and Topics in MDPI journals
Prof. Dr. Zhifang Zhou

E-Mail Website
Guest Editor
Business School, Central South University, Changsha 410083, China
Interests: environmental management accounting; corporate environmental responsibility
Special Issues, Collections and Topics in MDPI journals
Dr. Zongfeng Xiu

E-Mail Website
Guest Editor
Business School, Central South University, Changsha 410083, China
Interests: corporate social responsibility; the effects of informal and informal institutions on accounting information quality, auditing behaviors, and financial behaviors
Special Issues, Collections and Topics in MDPI journals
Prof. Youliang Jin

E-Mail Website
Guest Editor
Business School, Central South University, Changsha 410083, China
Interests: environmental accounting; circular economy accounting; corporate socail responsibility
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

Corporate social responsibility (CSR) has always played an important role in promoting social welfare and achieving positive social impacts, and the implementation of corporate environmental responsibility (CER) reflects the attitudes and methods of corporate environmental governance. In recent years, with increasingly prominent environmental problems such as the continuous deterioration of water quality, the increasingly serious pollution of the soil, and the decline in air quality, it is particularly urgent to implement the United Nations 2030 Sustainable Development Goals, which not only have a significant impact on the global sustainable development at the macro level, but also constitute a new situation of corporate environmental governance at the micro level. In the current development stage, CSR, and especially CER, has been endowed with new connotations and the significance of the times, which is not only related to the strategy and behavior of the corporations themselves, but also crucial to the sustainable development of the whole country and society. Based on the above situations, this Special Issue calls for in-depth exploration of issues related to CSR and environmental resource management, aiming to collect a series of rigorous research papers that explore and examine what conditions and mechanisms can promote the role of CSR in green and sustainable development. We invite articles that address the important issues of environmental governance and sustainable development in different industries, regions, and countries around the world. The scope of this Special Issue includes, but is not limited to:

  • The dynamic interaction between CSR and environmental management activities in different development stages of corporations;
  • The impact of environmental regulation policy on environmental responsibility and environmental performance;
  • Environmental resource governance and sustainable development of corporations or regions;
  • Implementation of CER under the background of digital transformation;
  • ESG performance and corporate sustainable development;
  • Corporate environmental governance under the vision of carbon peaking and neutrality goals.

Dr. Huixiang Zeng
Prof. Dr. Zhifang Zhou
Dr. Zongfeng Xiu
Prof. Youliang Jin
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • corporate social responsibility
  • environmental resource governance
  • ESG
  • firm digitalization
  • sustainable development

Published Papers (3 papers)

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Research

17 pages, 496 KiB  
Article
The Impact of Carbon Emissions Trading on the Total Factor Productivity of China’s Electric Power Enterprises—An Empirical Analysis Based on the Differences-in-Differences Model
by Gezi Chen, Zhenhua Hu, Shijin Xiang and Ailan Xu
Sustainability 2024, 16(7), 2832; https://doi.org/10.3390/su16072832 - 28 Mar 2024
Viewed by 422
Abstract
Based on the panel data of China’s listed electric power enterprises, this paper adopts the differences-in-differences model to empirically analyze the pilot policy of carbon emissions trading’s impact on the total factor productivity of power enterprises in 2013. The study finds that the [...] Read more.
Based on the panel data of China’s listed electric power enterprises, this paper adopts the differences-in-differences model to empirically analyze the pilot policy of carbon emissions trading’s impact on the total factor productivity of power enterprises in 2013. The study finds that the carbon trading pilot policy has a significant positive effect on the total factor productivity of power companies, and the two possible impact mechanisms are external cost compensation and additional income, and internal low-carbon technology innovation and resource allocation optimization. The conclusions above have been further confirmed by the parallel trend test and robustness test. The heterogeneity analysis demonstrates that there are differences in the regression results between state-owned enterprises and nonstate-owned enterprises. The possible reason is that state-owned enterprises are more likely to be affected by the carbon emissions trading system, and their asset-heavy model puts greater pressure on carbon emission reduction. Therefore, their demand for low-carbon technology innovation is more urgent; areas with stricter carbon emission verification are more sensitive to the implementation of carbon trading, and a reasonable increase in carbon verification can make the carbon trading market more effective. Based on the research results, this paper proposes to speed up the improvement of the national carbon trading market system, enhance the diversity and richness of the main market, improve the liquidity of the carbon trading market, broaden financing channels for electric power enterprises, and improve the carbon market supervision mechanism. Full article
(This article belongs to the Special Issue Corporate Social Responsibility and Environmental Resource Governance, 2nd Edition)
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21 pages, 448 KiB  
Article
Analyst Coverage and Corporate ESG Performance
by Chunying Zhang and Xiaohui Wu
Sustainability 2023, 15(17), 12763; https://doi.org/10.3390/su151712763 - 23 Aug 2023
Cited by 1 | Viewed by 1674
Abstract
In recent years, environmental, social, and governance factors (ESG) have played an increasingly significant role in the practice of corporate development of widespread concern. For corporate ESG, it is still necessary to consider the factors that influence the development of corporate ESG. This [...] Read more.
In recent years, environmental, social, and governance factors (ESG) have played an increasingly significant role in the practice of corporate development of widespread concern. For corporate ESG, it is still necessary to consider the factors that influence the development of corporate ESG. This paper performed fixed-effect panel model analysis to investigate the relationship between analyst coverage and corporate ESG performance using data from China’s listed firms from 2011 to 2021. Our results showed that analyst coverage improves corporate ESG performance, especially the environmental (E) and social (S) dimensions, proving that analyst coverage is an important driving force behind corporate ESG engagement. The results were shown to be valid through a series of endogeneity and robustness checks. In the heterogeneity analysis, we showed that the promotion effects are more significant for state-owned firms and firms faced with greater financial constraints and higher information asymmetry. Furthermore, analyst coverage improves corporate ESG performance through the potential channels of attracting media attention and conducting site visits. Our study enriches the existing literature on the determinants of corporate ESG performance, and highlights the role analysts play in shaping corporate non-financial behavior and promoting corporate sustainable development. Full article
(This article belongs to the Special Issue Corporate Social Responsibility and Environmental Resource Governance, 2nd Edition)
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17 pages, 564 KiB  
Article
Does CSR Information Disclosure Improve Investment Efficiency? The Moderating Role of Analyst Attention
by Zhen Li, Shenglan Li, Zhuoyu Huo, Yuxia Liu and Hua Zhang
Sustainability 2023, 15(16), 12310; https://doi.org/10.3390/su151612310 - 12 Aug 2023
Cited by 1 | Viewed by 1027
Abstract
Since 2009, the China Securities Regulatory Commission has begun to require listed firms on the specified boards to disclose their corporate social responsibility and encouraged others to report corporate social responsibility voluntarily. Based on the data of domestic A-share listed companies from 2013 [...] Read more.
Since 2009, the China Securities Regulatory Commission has begun to require listed firms on the specified boards to disclose their corporate social responsibility and encouraged others to report corporate social responsibility voluntarily. Based on the data of domestic A-share listed companies from 2013 to 2019, this paper studies the relationship between corporate social responsibility information disclosure and corporate investment efficiency and the role of analysts in moderating the relationship. The empirical results show that the social responsibility information disclosed under China’s mandatory guidance has a positive effect on alleviating information asymmetry and improving investment efficiency, and this role becomes even more crucial when the external information environment fails to meet market demands. Overall, our findings suggest the important role of corporate social responsibility information disclosure in guiding investment behavior and improving investment efficiency, especially for those companies with low analyst attention. This article expands the research perspective on social responsibility information disclosure and investment efficiency. Furthermore, our research contributes to promoting corporate social responsibility and facilitating sustainable development. Full article
(This article belongs to the Special Issue Corporate Social Responsibility and Environmental Resource Governance, 2nd Edition)
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