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Sustainable Development and Organizational Performance

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

Deadline for manuscript submissions: closed (28 February 2023) | Viewed by 9800

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Special Issue Editors

Dr. Simone Domenico Scagnelli

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Guest Editor

School of Business and Law, Edith Cowan University, Joondalup, WA 6027, Australia
Interests: sustainability assessment and reporting; circular economy; business model innovation; sustainable development; business policy; business strategy
Special Issues, Collections and Topics in MDPI journals

Dr. Laura Corazza

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Guest Editor

Department of Management, University of Turin, Turin, Italy
Interests: sustainable development; megaprojects; sustainability accounting and reporting; universities; CSEAR
Special Issues, Collections and Topics in MDPI journals

Dr. Vera Palea

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Guest Editor

Department of Economics and Statistics “Cognetti de Martiis”, University of Turin, Italy
Interests: financial information and capital markets behaviour; Corporate reporting for sustainable development; Corporate risk assessment and business model sustainability

Special Issue Information

Dear Colleagues,

The 2030 Agenda for Sustainable Development has provided a framework for governments, organizations, and citizens to look at their activities from the lens of sustainability. In this regard, many frameworks and guidelines have been developed by various institutions to foster and drive sustainability practices. During the past few years, organizational sustainability has attracted increasing attention due to growing concerns regarding climate change, inequalities, and irresponsible production and consumption. Therefore, many organizations have considered sustainability disclosure in their reports (Truant et al., 2017). Additionally, the COVID-19 pandemic has also seriously challenged the progress of countries toward the achievement of the Sustainable Development Goals (SDGs) (Ranjbari et al., 2021a) and is challenging organizations on their way toward sustainable development (Ranjbari et al., 2021b).

This Special Issue focuses on viewpoints on and approaches to the sustainable performance of organizations and the contribution of various entities in the achievement of the SDGs. In this regard, the adoption of long-term strategies and scrutinizing case studies in any field and region is highly welcome. Furthermore, the effect of the COVID-19 pandemic on the sustainable missions of organizations and entities is of high interest.

Therefore, potential topics in this Special Issue include but are not limited to:

Digital sustainability and organizational performance;
The role of knowledge sharing in the organizational sustainable performance;
Open innovation and organizational sustainability;
Business model innovation toward sustainability;
Sustainability reporting in the organizations;
Organizational culture and the achievement of SDGs;
Systemic risk and sustainability in the financial sector;
Sustainable development post-COVID-19.

References:

[1] Ranjbari, M., Shams Esfandabadi, Z., Scagnelli, S.D., Siebers, P.-O., Quatraro, F., 2021a. Recovery agenda for sustainable development post COVID-19 at the country level: developing a fuzzy action priority surface. Environ. Dev. Sustain. https://0-doi-org.brum.beds.ac.uk/10.1007/s10668-021-01372-6

[2]Ranjbari, M., Shams Esfandabadi, Z., Zanetti, M.C., Scagnelli, S.D., Siebers, P.-O., Aghbashlo, M., Peng, W., Quatraro, F., Tabatabaei, M., 2021b. Three pillars of sustainability in the wake of COVID-19: A systematic review and future research agenda for sustainable development. J. Clean. Prod. 297, 126660. https://0-doi-org.brum.beds.ac.uk/10.1016/j.jclepro.2021.126660

[3]Truant, E., Corazza, L., Scagnelli, S., 2017. Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports. Sustainability 9. https://0-doi-org.brum.beds.ac.uk/10.3390/su9040636

Dr. Simone Domenico Scagnelli
Dr. Laura Corazza
Dr. Vera Palea
Guest Editors

Manuscript Submission Information

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Keywords

Keywords: Sustainable Development Goals (SDGs)
sustainability reporting
sustainable organization
corporate sustainability
corporate social responsibility
systemic risk
COVID-19

Published Papers (3 papers)

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Research

26 pages, 1086 KiB

Open AccessArticle

Corporate Sustainability Communication as ‘Fake News’: Firms’ Greenwashing on Twitter

by Divinus Oppong-Tawiah and Jane Webster

Sustainability 2023, 15(8), 6683; https://0-doi-org.brum.beds.ac.uk/10.3390/su15086683 - 14 Apr 2023

Cited by 5 | Viewed by 4690

Abstract

Fake news on social media has engulfed the world of politics in recent years and is now posing the same threat in other areas, such as corporate social responsibility communications. This study examines this phenomenon in the context of firms’ deceptive communications concerning environmental sustainability, usually referred to as greenwashing. We first develop and validate a new method for automatically identifying greenwashing, using linguistic cues in a sample of tweets from a diverse set of firms in two highly polluting industries. We then examine the relationship between greenwashing and financial market performance for the firms in our sample. Prior research has identified these issues as some of the most important gaps in the extant literature. By addressing them, we make several important contributions to corporate sustainability research and practice, as well as introducing notable improvements to automatic greenwashing detection methods. Full article

(This article belongs to the Special Issue Sustainable Development and Organizational Performance)

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16 pages, 583 KiB

Open AccessArticle

Understanding Risk Culture in the Context of a Sustainable Project: A Preliminary Study

by Joanna Moczydłowska, Joanna Sadkowska, Beata Żelazko, Carmen Nadia Ciocoiu and Ewa Stawicka

Sustainability 2023, 15(6), 5302; https://0-doi-org.brum.beds.ac.uk/10.3390/su15065302 - 16 Mar 2023

Viewed by 1401

Abstract

Currently, due to the growing dynamics of changes that take place in the environment of organizations, managers have to intensify their efforts to implement ‘solutions’ which will not only increase the efficiency of particular business activities, but will also strengthen the potential of the organization in the area of its sustainable development. One of the elements from a ‘wide set of potential solutions’ is risk culture. In spite of a number of studies dedicated to explaining its essence, dimensions and influence, the phenomenon of risk culture has not yet been fully explored. While the previous research and analyses have tended to focus on defining its role and learning about its effects, especially in the financial sector, this study was directed at explaining risk culture in the specific organizational context of implementing sustainable projects in business. This paper analyzes the manifestations of risk culture in sustainable projects, along with its dimensions and key determinants. The authors used the single case study method. In order to expose the Central European context, an innovative Polish enterprise with sustainable project management practices, implementing projects with a high degree of risk, was selected. The results of the study indicate that the main source of risk in the studied projects was the customer. Risk culture in this business entity is characterized by perceiving the variability of customer expectations as an important project risk factor. At the same time, sustainable project management ‘was accompanied’ by a more mature risk culture. The study confirmed that the beneficial impact of the risk culture on the project itself and the enterprise takes place under conditions of the convergence of the risk culture with the organizational culture. Conflicts between project participants, as well as conflicts between the project implementation team and the internal environment of the enterprise, increase the probability that risk culture poses a threat not only to particular projects, but also to the company. Full article

(This article belongs to the Special Issue Sustainable Development and Organizational Performance)

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17 pages, 592 KiB

Open AccessArticle

Sustainability Management Accounting and Organizational Performance: The Mediating Role of Environmental Management System

by Nursyazwani Mohd Fuzi, Sabrinah Adam, Mohamad Rohieszan Ramdan, Sharon Yong Yee Ong, Juliana Osman, Subramaniam Kolandan, Siti Zubaidah Mohd Ariffin, Nor Sa’adah Jamaluddin and Karmilah Abdullah

Sustainability 2022, 14(21), 14290; https://doi.org/10.3390/su142114290 - 01 Nov 2022

Cited by 1 | Viewed by 2725

Abstract

The aim of this study was to investigate the relationship between sustainability management accounting, environmental management system, and organizational performance for the Malaysian manufacturing industry. The data were collected from 350 manufacturing companies in Malaysia using online questionnaires. Structural equation modeling was used to investigate the relationship between sustainability management accounting, environmental management system, and organizational performance. The findings showed that there was a significant positive relationship between sustainability management accounting and organizational performance (β = 0.530, p < 0.001), sustainability management accounting and environmental management system (β = 0.583, p < 0.001), and environmental management system and organizational performance (β = 0.168, p < 0.05). The findings also found an indirect effect of sustainability management accounting on organizational performance (β = 0.271, p < 0.05) through environmental management system implementation. Results show that environmental management systems can be considered as partial mediators. The environmental management system as a mediator for the Malaysian manufacturing industry increased the impact of sustainability management accounting on organizational performance. This study provides a fundamental approach for practitioners and manufacturing researchers to improve organizational performance through the implementation of sustainability management accounting and environmental management systems. Full article

(This article belongs to the Special Issue Sustainable Development and Organizational Performance)

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