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Sustainable Research on Corporate Social Responsibility

A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Economic and Business Aspects of Sustainability".

Deadline for manuscript submissions: closed (16 August 2023) | Viewed by 6305

Special Issue Editors


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Guest Editor
Department of Management, Marketing and Business Administration, University of Craiova, 200585 Craiova, Romania
Interests: corporate social responsibility; dispersal of responsibility theory; human resources management; project management; ethics issues in internet communication; corporate reputation management; integrating reporting

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Guest Editor
Department of Economics, Society and Politics, School of Economics, University of Urbino Carlo Bo, 61029 Urbino, PU, Italy
Interests: entrepreneurship, small businesses management and SMEs: corporate social responsibility, sustainability and entrepreneurial business ethics; sustainable tourism; benefit corporations; cultural heritage revitalization; cultural ecclesiastic heritage management; integrated reporting; social and environmental accounting; accounting and gender
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Guest Editor
Department: Guildhall School of Business & Law, London Metropolitan University, London N7 8DB, UK
Interests: corporate social responsibility; ethics; governance; accounting

Special Issue Information

Dear Colleagues,

COVID-19 caused the recent crisis that the entire world is facing—a pandemic that has forced all organizations to rethink their mission and vision, whether public or private. The body of literature surrounding the concept of corporate social responsibility (CSR) encompasses many views regarding the audience from which some indicators should be measured, and most research studies have interpreted this construct from a general perspective.

The universal approach that claimed CSR measurement is based on the premise that a similar set of criteria that can be used for all groups of stakeholders should be critically analyzed. Therefore, different approaches will improve the literature and practice of CSR in different spheres of activity around the world to capture the complex significance of the concept.

The paper may contribute to developing the dispersal of responsibility theory, explaining the source of the problems and the crisis at an individual, organizational, national, and international level (Burlea-Schiopoiu and Remme, 2017; Burlea-Schiopoiu and Idowu, 2016). Burlea Schiopoiu elaborated this theory, intending to explain one of the causes of crises, and she started from the assumption that crises, regardless of their nature, have always been and will continue to be present in every field of activity and every sphere of society. 

Experts and scientists consider that crises cannot be entirely avoided because a crisis, in its structure, is a cyclic phenomenon that affects different sectors of activities in different moments. Therefore, an increasing interest in preventing and diminishing the effects of crises can be noted. However, it is expected that no main results will ever be obtained if the leading cause of a crisis is neglected.

This Special Issue invites academic articles that contribute to our knowledge and understanding of corporate social responsibility within public and private organizations, including but not limited to the topics below:

  • Corporate social responsibility.
  • Corporate governance.
  • Corporate reputation.
  • Green human resources management.
  • Quality management.
  • Knowledge management.
  • Corporate risk.
  • Sustainability practices.
  • Stakeholders theory.
  • Business ethics.
  • Integrated reporting.

Prof. Dr. Adriana Burlea-Schiopoiu
Prof. Dr. Mara Del Baldo
Dr. Samuel O Idowu
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
  • corporate governance
  • sustainability practices
  • stakeholders theory
  • risk management
  • integrating reporting
  • corporate reputation

Published Papers (3 papers)

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Research

14 pages, 296 KiB  
Article
Dependency and Elderly Care: The Cost of the Long-Term Care System in the Context of the SDGs
by Belén Díaz Díaz, Rebeca García-Ramos, Carlos López Gutiérrez and Andrea Pérez
Sustainability 2023, 15(21), 15674; https://doi.org/10.3390/su152115674 - 06 Nov 2023
Viewed by 699
Abstract
The rapid ageing of populations around the world is creating complex challenges for national governments. The establishment of sustainable and equitable long-term care systems for old and dependent people is one of the main issues of social policy in developed countries. The aim [...] Read more.
The rapid ageing of populations around the world is creating complex challenges for national governments. The establishment of sustainable and equitable long-term care systems for old and dependent people is one of the main issues of social policy in developed countries. The aim of this work is to define a cost model for residential and day care centres for dependent persons in Cantabria (Spain). The cost model will make it possible to establish the theoretical cost of attending to the needs of the different types of dependent persons in the different types of care centres, and the methodology used could be extrapolated to other regions. The daily cost per user for elderly residential care is €53.72. The cost per user in elderly day centres (5 days) is 32.56 euros. In residential centres for people with disabilities, the values range between €47.41 and €75.25, depending on the category of the centre. In three categories of centres, the public price is not enough to cover the cost (physical disability, intellectual disability, mental illness—low care); therefore, the administration should reconsider their public prices for these kinds of centres if they want to really contribute to the sustainability of residential care centres. This research will have important implications for policy makers in the context of the fulfillment of the SDGs and where better support for old and disabled people and their carers, as well as fair and efficient financing of social care services, are essential to address the current and future challenges of dependency. Full article
(This article belongs to the Special Issue Sustainable Research on Corporate Social Responsibility)
20 pages, 353 KiB  
Article
Environmental Performance and Corporate Governance: Evidence from Japan
by Syeda Humayra Abedin, Silima Subha, Mumtaheena Anwar, Md. Nurul Kabir, Yasean A. Tahat and Mohammed Hossain
Sustainability 2023, 15(4), 3273; https://doi.org/10.3390/su15043273 - 10 Feb 2023
Cited by 1 | Viewed by 2151
Abstract
This study investigates the impact of corporate governance on corporate environmental performance among Japanese companies listed on the Tokyo Stock Exchange for the period 2006–2019. Using fixed-effects modelling for 4617 firm-year observations from 2006–2019, we demonstrate that board independence, board diversity, and the [...] Read more.
This study investigates the impact of corporate governance on corporate environmental performance among Japanese companies listed on the Tokyo Stock Exchange for the period 2006–2019. Using fixed-effects modelling for 4617 firm-year observations from 2006–2019, we demonstrate that board independence, board diversity, and the presence of environmental management committees are significantly associated with improved environmental performance. However, a large board reduces the environmental performance, and CEO duality does not appear to be a significant factor affecting a firm’s environmental performance. Additionally, we show a consistent result when we proxy environmental performance by total carbon emissions. Full article
(This article belongs to the Special Issue Sustainable Research on Corporate Social Responsibility)
16 pages, 2443 KiB  
Article
Tone at the Top for Sustainable Corporate Governance to Prevent Fraud
by Gianni Onesti and Riccardo Palumbo
Sustainability 2023, 15(3), 2198; https://doi.org/10.3390/su15032198 - 24 Jan 2023
Cited by 3 | Viewed by 2465
Abstract
This paper aims to provide a systematic literature review of sustainable corporate governance to prevent fraud through the tone at the top perspective. In recent years, studies on corporate governance and sustainability have considerably increased. The main aspects of the intersection of these [...] Read more.
This paper aims to provide a systematic literature review of sustainable corporate governance to prevent fraud through the tone at the top perspective. In recent years, studies on corporate governance and sustainability have considerably increased. The main aspects of the intersection of these fields were analyzed, especially considering the role of fraud and risk management. Indeed, corporate fraud can hinder corporate sustainability goals. However, to remove fraudulent behavior, rules of conduct, formal recommendations, or the implementation of business ethics programs are often insufficient. In this sense, corporate ethics linked to governance has been referred to as “tone at the top”. Given the significant progress in this area and the lack of a generally accepted theory, an exhaustive organization of the research is needed. Based on these assumptions, this study employed text network analysis to systematically analyze the research contributions collected from the Scopus database for the period 1990–2021. This study establishes networks using the main information of scientific contributions, such as “Abstract”, “Title”, and “Keywords”, and performs analyses, such as co-occurrence and content analyses. The main findings highlight the growing importance of corporate governance in sustainability and propose the emerging role of tone at the top as one of the main drivers of corporate governance sustainability to prevent fraud. We conclude by suggesting some insights derived from the study. The results could be useful for both the academic and professional communities, offering an opportunity for future research. Full article
(This article belongs to the Special Issue Sustainable Research on Corporate Social Responsibility)
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