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New Frontiers in Corporate Social Responsibility and Sustainable Business

A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Sustainable Management".

Deadline for manuscript submissions: closed (31 March 2023) | Viewed by 3868

Special Issue Editor


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Guest Editor
Department of Finance, Ivey Business School, Western University, London, ON N6A 3K7, Canada
Interests: empirical corporate finance; corporate governance; executive compensation; CSR

Special Issue Information

Dear Colleagues,

Major developments over the past decade have given special attention to the concepts of “corporate social responsibilty” and “sustainability”. This Special Issue aims to extend previous studies by soliciting high-quality works that explore new and alternative paths to the analysis of how and when CSR and sustainability are most important for whom, in what sense. This issue will focus on what is lacking in this rather extensive literature, and the topics will include but are not limited to studies on:

  1. The detrimental effects of corporate social irresponsibility and unsustainable strategies;
  2. The financial and economic implications of CSR and sustainability;
  3. Rigorous research methods in the research of CSR and sustainability;
  4. Corporate governance of CSR and sustainability;
  5. Management style of CSR and sustainability (including managerial attributes, contracting and incentive of executive compensation, team culture, etc.);
  6. The role of investers in CSR and sustainability;
  7. Unobservable or neglected CSR and sustainability;
  8. Capital markets and CSR and sustainability;
  9. Media coverage of CSR and sustainability;
  10. Endogeneity problem of CSR and sustainability;
  11. New technologies and CSR and sustainability;
  12. CSR and sustainability in an international setting.

Prof. Dr. Frank Li
Guest Editor

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

  • CSR
  • sustainability
  • finance
  • economics
  • corporate governance

Published Papers (2 papers)

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Research

18 pages, 1177 KiB  
Article
How Does Public Opinion Influence Production Safety within Small and Medium Enterprises in the Sustainability Context?
by Hui Sun, Dan Xu, Lu Wang and Kai Wang
Sustainability 2023, 15(4), 3519; https://doi.org/10.3390/su15043519 - 14 Feb 2023
Cited by 1 | Viewed by 1463
Abstract
Safety accidents are a major hazard to the community and impact sustainable development. Production safety, as the basic corporate social responsibility (CSR), is mostly overlooked by small and medium-sized enterprises (SMEs) in China. The traditional safety management model of SMEs has some loopholes. [...] Read more.
Safety accidents are a major hazard to the community and impact sustainable development. Production safety, as the basic corporate social responsibility (CSR), is mostly overlooked by small and medium-sized enterprises (SMEs) in China. The traditional safety management model of SMEs has some loopholes. Therefore, it is critical to explore other non-traditional and effective approaches. With the rapid development of the internet and the wide use of social media, the influence of public opinion on the production safety of SMEs has now become more and more powerful. However, the influence mechanism hasn’t been fully studied and understood. Based on grounded theory, this paper conducted an in-depth study on how SME behavior in production safety is influenced by public opinion. The study found that public opinion influences SME production safety through three channels: public awareness, media response, and government guidance. Public opinion influences the production safety of SMEs through intermediaries such as government supervision, the willingness of SMEs to produce safely, the behavior of employees to participate in safety management, and the self-disciplinary behavior of the industry. The impact of the willingness of SMEs to produce safely is affected by the resource guarantee ability of SMEs, therefore, the limited public opinion resources should be combined with the reality of SMEs through information exchange to promote the optimum game relationship between bodies, in order to make up for the lack of production safety resources capacity of SMEs. The conclusion of this study is crucial in understanding how to improve the production safety of SMEs by the means of public opinion to promote SMEs to engage in sustainability practices and reduce the occurrence of safety problems. Full article
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22 pages, 2151 KiB  
Article
An Explanatory Model of Materiality in Sustainability Accounting: Integrating Accountability and Stakeholder Heterogeneity
by Yining Zhou, Geoff Lamberton and Michael B. Charles
Sustainability 2023, 15(3), 2700; https://doi.org/10.3390/su15032700 - 2 Feb 2023
Cited by 2 | Viewed by 2012
Abstract
This study aims to advance the conceptualisation of materiality in sustainability accounting by tackling theoretical deficiencies that remain unresolved in the current understanding of materiality. In doing so, we integrate accountability and stakeholder heterogeneity into a new conceptual model of materiality that is [...] Read more.
This study aims to advance the conceptualisation of materiality in sustainability accounting by tackling theoretical deficiencies that remain unresolved in the current understanding of materiality. In doing so, we integrate accountability and stakeholder heterogeneity into a new conceptual model of materiality that is used to explain how an organisation sets priorities in reporting and in managing different sustainability issues in a heterogeneous stakeholder environment. The model is illustrated with reference to events involving the multinational organisation Exxon. The empirical accounts of the Exxon case presented herein fortify our knowledge claims for this model and, moreover, confirm its explanatory potential with respect to the materiality phenomenon, including how unaccountable behaviour is dealt with in materiality practices. Full article
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