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Sustainability
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Sustainable Development Goals through Corporate Social Responsibility
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Sustainable Development Goals through Corporate Social Responsibility

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

Deadline for manuscript submissions: closed (15 July 2021) | Viewed by 34878

Special Issue Editors

Prof. Dr. Dolores Gallardo Vázquez

E-Mail Website
Guest Editor
Accounting and Financial Economy, University of Extremadura, Spain
Interests: corporate social responsibility; circular economy; sustainable development goals; entrepreneurship; business models
Special Issues, Collections and Topics in MDPI journals
Dr. Luis Enrique Valdez-Juárez

E-Mail Website
Guest Editor
Instituto Tecnológico de Sonora, Apartado Postal 870. Guaymas, Sonora, Mexico
Interests: knowledge management; management; innovation; performance; Corporate Social Responsibility

Special Issue Information

Dear Colleagues,

The global commitment to the scope of the Sustainable Development Goals (SDGs) by the year 2030 requires organizations and countries to orient themselves towards carrying out actions of a very diverse nature. The objectives pursue human rights, protection of the planet, poverty elimination, etc., all of them in order to ensure prosperity. Given this, we believe that corporate social responsibility (CSR), in its three dimensions—economic, social, and environmental—can contribute to the scope of the SDGs. There are already many organizations and people who are committed to carrying out socially responsible actions. In this way, with everyone’s interest, concern, and involvement, it will be possible to achieve a form of action that will achieve the goals set in each Objective.

This issue addresses a large set of topics, capable of supporting the achievement of the SDGs from the actions of CSR, with the focus on the 2030 Agenda. We want to offer a vision focused on both developed and developing countries. At the same time, it is interesting to analyze the investments to be made to achieve the SDGs and the role played by entrepreneurs, who should be oriented in the generation of socially responsible ideas and businesses. Finally, once certain SDGs have been achieved, we can try to evaluate and measure them, in order to report the appropriate information that transcends the borders of the organization.

Topics:

  • Corporate social responsibility and sustainable development goals
  • Sustainability and sustainable development goals
  • Socially responsible actions for getting sustainable development goals
  • Corporate social responsibility and Agenda 2030
  • Agenda 2030 and developed and developing countries
  • Corporate social investment for reaching sustainable development goals
  • Human resource role in embedding sustainable development goals
  • Conceptual framework for contributing to sustainable development goals
  • The role of entrepreneurship in achieving sustainable development goals
  • Incorporating sustainable development goals in higher education curricula
  • Reporting on sustainable development goals
  • Measurement of sustainable development goals
  • Eco-innovation and green marketing in sustainable businesses

Dr. Dolores Gallardo-Vázquez
Dr. Luis Enrique Valdez-Juárez
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

  • Sustainable Development Goals
  • Agenda 2030
  • corporate social responsibility
  • sustainable entrepreneurship
  • eco-Innovation
  • ODS reporting

Published Papers (7 papers)

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Research

21 pages, 11962 KiB  
Article
Rethinking Corporate Responsibility and Sustainability in Light of Economic Performance
by Anca Antoaneta Vărzaru, Claudiu George Bocean and Michael Marian Nicolescu
Sustainability 2021, 13(5), 2660; https://0-doi-org.brum.beds.ac.uk/10.3390/su13052660 - 02 Mar 2021
Cited by 24 | Viewed by 4373
Abstract
Concepts of ethical behavior and corporate social responsibility have emerged in recent years due to organizations’ increasing ethical problems. Business ethics, social responsibility, and corporate governance are significant drivers for organizational performance, growth, and sustainable development (SD). In this paper, we propose an [...] Read more.
Concepts of ethical behavior and corporate social responsibility have emerged in recent years due to organizations’ increasing ethical problems. Business ethics, social responsibility, and corporate governance are significant drivers for organizational performance, growth, and sustainable development (SD). In this paper, we propose an original tool, at a macroeconomic level, for the integration of concepts such as business ethics (BE), corporate social responsibility (CSR), and corporate governance (CG). The paper also seeks to establish the relationships among corporate responsibility dimensions (CR), sustainability, and economic performance. This research used the Sustainable Development Report 2020, Candriam’s ESG Country Report, World Bank Doing Business 2020 Report, World Bank national accounts data, and Eurostat as data sources. As part of the research, we selected the European Union states (27) plus the United Kingdom. The main results reveal the positive direct and indirect influences of corporate responsibility on economic performance, ultimately leading to sustainable development. Full article
(This article belongs to the Special Issue Sustainable Development Goals through Corporate Social Responsibility)
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23 pages, 2769 KiB  
Article
Corporate Social Responsibility in the European Banking Sector: Commitment to the 2030 Agenda and Its Relationship with Gender Diversity
by Clara Gallego-Sosa, Milagros Gutiérrez-Fernández, Yakira Fernández-Torres and María Teresa Nevado-Gil
Sustainability 2021, 13(4), 1731; https://0-doi-org.brum.beds.ac.uk/10.3390/su13041731 - 05 Feb 2021
Cited by 21 | Viewed by 4870
Abstract
This study examines the degree of corporate social responsibility (CSR) in the European banking sector in terms of commitment to the 2030 Agenda Sustainable Development Goals (SDGs). It also explores whether gender diversity on the board of directors can be used to differentiate [...] Read more.
This study examines the degree of corporate social responsibility (CSR) in the European banking sector in terms of commitment to the 2030 Agenda Sustainable Development Goals (SDGs). It also explores whether gender diversity on the board of directors can be used to differentiate between companies with different degrees of engagement with the SDGs. This question is important, given that achieving equal opportunities for women is a CSR priority for today’s companies given stakeholders’ demands. Descriptive and inferential statistical analyses are conducted using a sample of the 30 largest banks in Europe in terms of market capitalization as of 15 February 2019. Key conclusions are that most of the analyzed banks target at least one of the SDGs and that the banks that are most committed to Goals 11 (Sustainable Cities and Communities) and 13 (Climate Action) of the 2030 Agenda have greater gender diversity on their boards of directors. Full article
(This article belongs to the Special Issue Sustainable Development Goals through Corporate Social Responsibility)
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20 pages, 923 KiB  
Article
On Earth as It Is in Heaven: Proxy Measurements to Assess Sustainable Development Goals at the Company Level through CSR Indicators
by Dolores Gallardo-Vázquez, Flavio Hourneaux Junior, Marcelo Luiz Dias da Silva Gabriel and Luis Enrique Valdez-Juárez
Sustainability 2021, 13(2), 914; https://0-doi-org.brum.beds.ac.uk/10.3390/su13020914 - 18 Jan 2021
Cited by 5 | Viewed by 3231
Abstract
In recent years, we have witnessed dramatic changes in the following two regards: First, Corporate Social Responsibility (CSR) practices have become ubiquitous in companies, and second, the challenge that Sustainable Development (SD) presents to society and to the planet has been illustrated in [...] Read more.
In recent years, we have witnessed dramatic changes in the following two regards: First, Corporate Social Responsibility (CSR) practices have become ubiquitous in companies, and second, the challenge that Sustainable Development (SD) presents to society and to the planet has been illustrated in the United Nations’ Sustainable Development Goals (SDGs). In this context, this study aims to identify the extent to which companies address the SDGs through their CSR practices. We conducted the present research by first performing a content analysis to determine the communalities between CSR practices and the SDGs. Then, we performed a quantitative analysis to assess the performance of various companies in terms of common aspects of CSR and SDGs. The main findings are as follows: (1) Not all SDGs are related to CSR practices; (2) companies perform differently in their CSR practices and, consequently, make different contributions to the SDGs; and (3) there is little difference among company profiles regarding their performances in CSR practices towards the SDGs. The main contributions of this study are, first, that it provides a new perspective on the relationship between CSR and SD and, second, the creation of a list of what can be considered the minimum requirements for CSR practices if the SDGs are to be reached. Full article
(This article belongs to the Special Issue Sustainable Development Goals through Corporate Social Responsibility)
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24 pages, 11777 KiB  
Article
Agriculture for Sustainable Development: A SWOT-AHP Assessment of Ghana’s Planting for Food and Jobs Initiative
by Ernest Baba Ali, Ephraim Bonah Agyekum and Parise Adadi
Sustainability 2021, 13(2), 628; https://0-doi-org.brum.beds.ac.uk/10.3390/su13020628 - 11 Jan 2021
Cited by 44 | Viewed by 8484
Abstract
The exponential increase in the population of Ghana and the need to meet the population’s food security needs while creating job opportunities have necessitated the implementation of the Planting for Food and Jobs (PFJ) initiative by the Government of Ghana (GoG). Using the [...] Read more.
The exponential increase in the population of Ghana and the need to meet the population’s food security needs while creating job opportunities have necessitated the implementation of the Planting for Food and Jobs (PFJ) initiative by the Government of Ghana (GoG). Using the strengths, weaknesses, opportunities, and threats (SWOT) analytical tool, we SWOT of the PFJ initiative. We further complemented the study with the analytic hierarchy process (AHP) tool to rank the various criteria (factors) identified under the SWOT analysis. The study identified favorable environmental conditions as the highest strength, which recorded 59.3%, followed by agricultural lands availability (21.8%). Inadequate of financial services was identified as the highest weakness (55.8%), followed by over-reliance on climatic conditions (25.9%). High export potential relative to agricultural products in the country was identified as the highest opportunity, which recorded a weight of 50.3%. The One District One Factory (1D1F) initiative came up as the second highest opportunity. Negative ramification of climate change was identified as the main threat to Ghana’s agricultural sector (57.9%), followed by the importation of basic food products (25%). Full article
(This article belongs to the Special Issue Sustainable Development Goals through Corporate Social Responsibility)
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25 pages, 8532 KiB  
Article
Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach
by Isabel-María García-Sánchez, Víctor Amor-Esteban and David Galindo-Álvarez
Sustainability 2020, 12(24), 10554; https://0-doi-org.brum.beds.ac.uk/10.3390/su122410554 - 17 Dec 2020
Cited by 27 | Viewed by 3101
Abstract
Companies are fully aware of the importance of including the Sustainable Development Goals (SDGs) in their corporate social responsibility (CSR) strategies, and of the importance of ensuring that the information disclosed allows groups to be identified. The business contribution to the 2030 Agenda [...] Read more.
Companies are fully aware of the importance of including the Sustainable Development Goals (SDGs) in their corporate social responsibility (CSR) strategies, and of the importance of ensuring that the information disclosed allows groups to be identified. The business contribution to the 2030 Agenda is of interest, as it entails an accurate representation of company identity and is congruent with its contribution to the 2030 Agenda. For it, a content analysis of the business communication of 69 Spanish companies with their stakeholders was carried out in order to identify the possible existence of impression management practices. The evidence obtained indicates that although certain companies have adopted strategies to legitimise their contribution through self-promoting information or terms that allow diverting attention from irresponsible behaviour, companies that show a commitment to the 2030 Agenda do not make use of the information disclosed to manage stakeholder perceptions. Theoretically, our research contributes to increasing current knowledge about corporate communication strategies related to non-financial information, and identifying strategies to legitimise and manage impressions in the information related to the SDGs initiatives. Full article
(This article belongs to the Special Issue Sustainable Development Goals through Corporate Social Responsibility)
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21 pages, 745 KiB  
Article
Exploring Corporate Social Responsibility under the Background of Sustainable Development Goals: A Proposal to Corporate Volunteering
by María Isabel Saz-Gil, José Paulo Cosenza, Anabel Zardoya-Alegría and Ana I. Gil-Lacruz
Sustainability 2020, 12(12), 4811; https://0-doi-org.brum.beds.ac.uk/10.3390/su12124811 - 12 Jun 2020
Cited by 17 | Viewed by 4915
Abstract
The research into corporate volunteering (CV) has been prolific, although few studies have focused their approach on senior and retired workers under the framework of the corporate social responsibility (CSR). The social participation of retirees in CV activities contributes to the businesses’ socially [...] Read more.
The research into corporate volunteering (CV) has been prolific, although few studies have focused their approach on senior and retired workers under the framework of the corporate social responsibility (CSR). The social participation of retirees in CV activities contributes to the businesses’ socially responsible performance and can be intimately connected with the global commitment pursued by the Sustainable Development Goals (SDGs) by the year 2030. This article aims to explore the key issues that might have influence the effective implementation of CV programs to integrate retired and pre-retired workers, promoting a participatory and healthy aging. Based on the interface of internal and external corporate social responsibility, we discuss how CV can achieve social legitimacy, influencing the health and well-being of workers beyond the employment relationship. The main contribution of this article to the state of art is to extend the literature on CSR and CV by elaborating a theoretical model that integrates both perspectives with the focus on the SDGs. The results suggest that SDGs represent an opportunity and a frame of reference for CSR strategies. Companies engaged in senior CV activities could enhance their corporate and social images within the strategic action of social responsibility, indisputably improving people’s health and well-being. Full article
(This article belongs to the Special Issue Sustainable Development Goals through Corporate Social Responsibility)
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15 pages, 1034 KiB  
Article
Corporate Social Responsibility in Hotels: A Proposal of a Measurement of its Performance through Marketing Variables
by José Manuel Mariño-Romero, José Manuel Hernández-Mogollón, Ana María Campón-Cerro and José Antonio Folgado-Fernández
Sustainability 2020, 12(7), 2961; https://0-doi-org.brum.beds.ac.uk/10.3390/su12072961 - 08 Apr 2020
Cited by 18 | Viewed by 4809
Abstract
The research into Corporate Social Responsibility (CSR) has been prolific in the last years, although few studies have focused their attention on studying its relationship with economic performance within the hotel industry, even less incorporating marketing variables as a result. This work aims [...] Read more.
The research into Corporate Social Responsibility (CSR) has been prolific in the last years, although few studies have focused their attention on studying its relationship with economic performance within the hotel industry, even less incorporating marketing variables as a result. This work aims to determine the relationship between the implementation of CSR policies and their influence on the Revenue Per Available Room (RevPAR) in Spanish hotels, through marketing variables. A quantitative methodology was conducted using an online survey, gathering a sample of 230 hotel managers from Spain. The results of the structural model analyzed reveal that CSR has a discreet but significant role for understanding how marketing variables and RevPAR operate. CSR has a direct impact on RevPAR, but it also influences it indirectly through marketing variables. Therefore, CSR arises as a fundamental strategy to improve the results of the hotel sector in the long term. Full article
(This article belongs to the Special Issue Sustainable Development Goals through Corporate Social Responsibility)
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