Corporate Social Responsibility and Corporate Governance: A Future Research Agenda

A special issue of Administrative Sciences (ISSN 2076-3387).

Deadline for manuscript submissions: 31 January 2025 | Viewed by 3124

Special Issue Editors


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Guest Editor
1. Department of Business Administration and Tourism, Hellenic Mediterranean University, 73133 Heraklion, Greece
2. Department of Business Administration, Neapolis University Pafos, Paphos 8042, Cyprus
Interests: CSR; ESG; sustainable finance; eco-efficiency; sustainable development; green accounting
Special Issues, Collections and Topics in MDPI journals

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Guest Editor
1. Department of Accounting and Finance, School of Economics, University of Western Macedonia, 50100 Koila-Kozani, Greece
2. Department of Business Administration, Neapolis University Pafos, 8042 Pafos, Cyprus
Interests: CSR; ESG; agile management; sustainable finance; eco-efficiency; sustainable development; green accounting
Special Issues, Collections and Topics in MDPI journals

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Guest Editor
Department of Management Science and Technology, School of Economics, University of Western Macedonia, 50100 Koila-Kozani, Greece
Interests: sustainable accounting; sustainable finance; CSR; corporate governance

E-Mail Website
Guest Editor
Department of Economics and Business, Neapolis University Pafos, Pafos 8042, Cyprus
Interests: HRM; entrepreneurship; corporate governance; leadership
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

The focus of corporate governance has shifted away from agency conflicts and toward concerns of ethics, accountability, openness, and disclosure. Furthermore, corporate social responsibility (CSR) has shifted its attention to corporate governance as a means of incorporating social and environmental issues into company decision making, benefitting not just financial investors but also employees, customers, and communities. Corporate governance is increasingly being connected to stakeholder-friendly company practices and governmental policy.

This Special Issue aims to examine many topics concerning future study areas of CSR, corporate governance, and probable expansions of these scholarly subjects that may arise in light of the expanding interests of multiple academic disciplines and practitioners worldwide. This Special Issue addresses research work on CSR and corporate governance, as well as the fundamental ideas that have led this area of research. In addition, the current Special Issue discusses future directions of drivers that encourage corporations to engage in CSR and corporate governance initiatives, such as ESG considerations.

Therefore, this Special Issue focuses on, but is not limited to, the following topics:

  • CRS and its influence on business performance;
  • CSR and its effects on various corporate performance measurements;
  • CSR and its societal implications;
  • The impact of stakeholders on CSR adoption;
  • CSR practices as seen by various stakeholders;
  • CSR in family businesses;
  • CSR and corporate performance across several industries;
  • ESG reporting;
  • ESG and CSR research across different industries;
  • Trends and future directions of ESG and corporate governance;
  • Systematic interaction between ESG, CSR, and corporate governance.

Amore, M. D., & Bennedsen, M. (2016). Corporate governance and green innovation. Journal of Environmental Economics and Management, 75, pp. 54–72.

C. Flammer, B. Hong, D. Minor (2019) Corporate governance and the rise of integrating corporate social responsibility criteria in executive compensation: effectiveness and implications for firm outcomes Strat. Manag. J., 40 (7), pp. 1097–1122.

I.M. García-Sánchez, J. Martínez-Ferrero (2019) Chief executive officer ability, corporate social responsibility, and financial performance: the moderating role of the environment, Bus. Strat. Environ., 28 (4), pp. 542–555.

A.M. Gerged (2021) Factors affecting corporate environmental disclosure in emerging markets: the role of corporate governance structures, Bus. Strat. Environ., 30 (1), pp. 609–629.

A.M. Gerged, A.M. Chijoke-Mgbame, R. Konadu, C.J. Cowton (2022) Does the presence of an environmental committee strengthen the impact of board gender diversity on corporate environmental disclosure? Evidence from sub‐Saharan Africa Bus. Strat. Environ.

B. Hong, Z. Li, D. (2016) Minor Corporate governance and executive compensation for corporate social responsibility J. Bus. Ethics, 136 (1), pp. 199–213.

R. Lombardi, R. Trequattrini, B. Cuozzo, M. Cano-Rubio (2019) Corporate corruption prevention, sustainable governance and legislation: first exploratory evidence from the Italian scenario J. Clean. Prod., 217, pp. 666–675.

K. Lopatta, R. Jaeschke, M. Tchikov, S. Lodhia (2017) Corruption, corporate social responsibility and financial constraints: international firm‐level evidence Eur. Manag. Rev., 14 (1), pp. 47–65.

J. Lu, L. Ren, J. Qiao, S. Yao, W. Strielkowski, J. Streimikis (2019) Corporate social responsibility and corruption: implications for the sustainable energy sector Sustainability, 11 (15) (2019), p. 4128.

Karagiannopoulou, S., Sariannidis N., Ragazou K., Passas I., and Garefalakis A. (2023). Corporate Social Responsibility: A Business Strategy That Promotes Energy Environmental Transition and Combats Volatility in the Post-Pandemic World, Energies 16, no. 3: 1102.

Dr. Alexandros Garefalakis
Dr. Konstantina Ragazou
Dr. Konstantinos Spinthiropoulos
Dr. Christos Papademetriou
Guest Editors

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Keywords

  • corporate social responsibility
  • corporate governance
  • ESG

Published Papers (1 paper)

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16 pages, 650 KiB  
Article
Exploring Attitudes towards Whistleblowing in Relation to Sustainable Municipalities
by Anastasia Cheliatsidou, Nikolaos Sariannidis, Alexandros Garefalakis, Ioannis Passas and Konstantinos Spinthiropoulos
Adm. Sci. 2023, 13(9), 199; https://doi.org/10.3390/admsci13090199 - 09 Sep 2023
Cited by 1 | Viewed by 2567
Abstract
There is a consensus in the literature that whistleblowing can operate as an instrument for deterring wrongdoing and promoting transparency in organizations. As such, whistleblowing connects with sustainability, and in particular with the UN sustainable development goals (SDG 16, reducing corruption) for transparency [...] Read more.
There is a consensus in the literature that whistleblowing can operate as an instrument for deterring wrongdoing and promoting transparency in organizations. As such, whistleblowing connects with sustainability, and in particular with the UN sustainable development goals (SDG 16, reducing corruption) for transparency and accountability in public sector entities. The purpose of this study is to explore the attitudes of public servants in Greek municipalities before and after the introduction of the “EU Directive on Whistleblowing”. In particular, we investigate how the political, legal, organizational, and cultural environment within which Greek municipalities operate shapes negative employee attitudes toward whistleblowing. Primary data was collected through in-depth interviews with municipal employees from 2020 to 2023 before and after the incorporation of the “EU Directive on Whistleblowing” into the Greek legal system. Our findings indicate that municipal employees are skeptical and have negative attitudes toward whistleblowing, even if they have witnessed wrongdoing, mainly due to: perceived low protection by the law; limited trust in authorities; absence of an ethical climate; inadequate whistleblowing education; fear of retaliation and social isolation; and concerns that reported crimes will remain unpunished. Important information is generated through this study that can inform practice in relation to political and sociocultural dynamics, and particularly key determinants that negatively influence and undermine the efficiency of the whistleblowing process in certain cultural and organizational contexts. The implications of our findings for regulators, researchers and government authorities are also presented. This study supports the position that whistleblowing is closely related to sustainability as a transparency-promoting mechanism, and should be integrated into strategies in the fight against misconduct, fraud and corruption in public sector entities. Full article
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