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Corporate Social Responsibility Disclosure Research – Sustainability Perspective
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Corporate Social Responsibility Disclosure Research – Sustainability Perspective

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

Deadline for manuscript submissions: closed (10 April 2023) | Viewed by 14739

Special Issue Editors

Dr. Grigoris Giannarakis

E-Mail Website
Guest Editor
Department of Business Administration, University of Western Macedonia, 24620 Grevena, Greece
Interests: corporate social responsibility; sustainability; disclosure; performance
Dr. Stella Despoudi

E-Mail Website
Guest Editor
Aff 1:Department of Business Administration, University of Western Macedonia, Grevena, Greece; Aff 2:Department of Business Administration, Aston University, Birmingham B4 7ET, UK
Interests: corporate social responsibility; supply chain sustainability; sustainability performance
Prof. Dr. Nikolaos Sariannidis

E-Mail Website
Guest Editor
Department of Accounting and Finance, School of Economics, University of Western Macedonia, 50100 Koila-Kozani, Greece
Interests: sustainable development; economic development; eco-efficiency; ESG; corporate washing; financial stability
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

It is stated that corporate social responsibility (CSR) and CSR disclosure have emerged together. It can be inferred that CSR is about the commitment of companies’ social and environmental concerns in their business operations beyond their legal obligations. Companies employ a range of different reporting tools to transmit their CSR initiatives to stakeholders, such as social and thematic reports, codes of conduct, websites, stakeholders’ consultations, internal channels, prizes and events, and cause-related marketing in order to present intangible assets and non-financial issues to stakeholders. Toward CSR and CSR disclosure, the sustainability concept refers to the human impact on the environment and on the balances of the Earth’s ecosystem. Environmental concerns have attracted a significant amount of interest within the scientific community because of the numerous consequences on ecosystems and human lives. Within the business arena, the dissemination level of corporate environmental information has triggered the attention of several stakeholders, such as investors and policy makers, since nonfinancial information contributes to long-term profitability. Improved awareness of sustainability issues has been reflected on the increased development of sustainable disclosure guidelines and standards in order to inform customers, investors, suppliers, policy makers, and other stakeholders regarding a company’s commitment toward sustainable development. Based on the above, we would like to invite academics, researchers, professionals, and institutes to contribute to any topics in this Special Issue related to CSR disclosure and the sustainability (environmental) aspect of CSR.

Τhis Special Issue may focuses on but is not limited to the following topics:·       

  • Determinants of sustainable/CSR Disclosure·       
  • Quality and/or extent of CSR/sustainability disclosure
  • CSR/sustainability disclosure and socially responsible investing·       
  • CSR/sustainability disclosure and financial performance·       
  • CSR/sustainability disclosure and marketing·       
  • CSR/sustainability disclosure and corporate governance·       
  • CSR/sustainability disclosure and stakeholders·       
  • CSR/sustainability disclosure and ethics·       
  • CSR/sustainability disclosure standardization·       
  • Theoretical framework of CSR/sustainability disclosure

Dr. Grigoris Giannarakis
Dr. Stella Despoudi
Prof. Dr. Nikolaos Sariannidis
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

  • disclosure/report
  • CSR
  • sustainability
  • communication
  • disclosure guidelines
  • global reporting initiatives
  • ISO 26000
  • environment
  • corporate transparency
  • stakeholders
  • ethics
  • determinants

Published Papers (4 papers)

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Research

19 pages, 318 KiB  
Article
Corporate Social Responsibility Disclosure and Firm’s Productivity: Evidence from the Banking Industry in Bangladesh
by Yubin Zheng, Md. Harun Ur Rashid, Abu Bakkar Siddik, Wei Wei and Syed Zabid Hossain
Sustainability 2022, 14(10), 6237; https://0-doi-org.brum.beds.ac.uk/10.3390/su14106237 - 20 May 2022
Cited by 17 | Viewed by 2500
Abstract
Since the empirical evidence on the relationship between corporate social responsibility disclosure (CSRD) and firm productivity is scarce in the context of the banking industry, the study examines whether CSRD leads banks in Bangladesh to higher productivity. Using annual report data of all [...] Read more.
Since the empirical evidence on the relationship between corporate social responsibility disclosure (CSRD) and firm productivity is scarce in the context of the banking industry, the study examines whether CSRD leads banks in Bangladesh to higher productivity. Using annual report data of all 30 banks listed on the Dhaka Stock Exchange in Bangladesh from 2011 to 2018, the study applied a data envelopment analysis (DEA) to determine the productivity of the sample banks, and then ordinary least squares (OLS) analysis to examine the impact of CSR on the banks’ productivity. Furthermore, the study utilized two-stage least squares (2SLS) and a generalized method of moments (GMM) to check the robustness of the findings amid the detection of endogeneity issues. The study also used several alternative variables to check and verify the reliability of the study. The findings indicate that the greater a bank’s contribution to CSR, the higher its productivity. However, banks with more debt to assets are less productive. Additionally, the study observed that the impact of CSRD on bank productivity is higher in GRI banks compared to non-GRI banks, non-politically connected banks as opposed to politically connected banks, and conventional banks compared to Islamic banks. The study provides valuable insight into how CSR activities can promote bank productivity, thus motivating the banks to execute a well-thought-out action plan to ensure more CSR contribution. This study is the first ever bank-level evidence that provides insight into how the patterns of CSR activity of publicly traded banks impact their productivity. Full article
(This article belongs to the Special Issue Corporate Social Responsibility Disclosure Research – Sustainability Perspective)
16 pages, 1040 KiB  
Article
Corporate Volunteering as a Current Phenomenon in Corporate Social Responsibility to Support the Career Development and Professional Skills of Employees during the COVID-19 Pandemic: A Case Study of the Slovak Republic
by Jaroslav Mazanec
Sustainability 2022, 14(7), 4319; https://0-doi-org.brum.beds.ac.uk/10.3390/su14074319 - 05 Apr 2022
Cited by 3 | Viewed by 2556
Abstract
This paper aims to determine the association between the frequency of participation in corporate volunteering activities as a part of corporate social responsibility and career growth, developing a relationship with colleagues, and developing new experiences and skills in the workplace using correspondence analysis. [...] Read more.
This paper aims to determine the association between the frequency of participation in corporate volunteering activities as a part of corporate social responsibility and career growth, developing a relationship with colleagues, and developing new experiences and skills in the workplace using correspondence analysis. The total sample consists of 385 respondents. These data were obtained using an online questionnaire during the COVID-19 pandemic. We find that employees, who frequently participate in corporate volunteering activities, have better possibilities for career growth. In addition, they think that corporate volunteering contributes to better relationships among colleagues in the workplace. Finally, the results demonstrate that developing work experience and skills is associated with corporate volunteering. The main benefits of volunteering include gaining a good feeling from the help provided and increasing self-confidence in professional life. Employees prefer outdoor activities to help the environment within the green policy of many companies in the COVID-19 period. Full article
(This article belongs to the Special Issue Corporate Social Responsibility Disclosure Research – Sustainability Perspective)
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20 pages, 2448 KiB  
Article
Sustainability of the Amazon Nut in Mato Grosso: An Application of the MuSIASEM Method
by Thiago Vargas Maldonado, Francesca Allievi and Luiz Panhoca
Sustainability 2021, 13(17), 9777; https://0-doi-org.brum.beds.ac.uk/10.3390/su13179777 - 31 Aug 2021
Viewed by 1814
Abstract
The Amazon biome occupies 60% of Brazilian territory, configured as a complex metabolism due to its diversity and the history of occupation by humans in the exploitation of its services. The Amazon nut tree (Bertholletia excelsa) occurs in the entire Amazon [...] Read more.
The Amazon biome occupies 60% of Brazilian territory, configured as a complex metabolism due to its diversity and the history of occupation by humans in the exploitation of its services. The Amazon nut tree (Bertholletia excelsa) occurs in the entire Amazon biome, which is essential for its sustainability. The Amazon nut production chain in the northwest of the State of Mato Grosso presents itself as a relevant case of analysis of the extractive activity of non-timber forest products (NTFP). Based on interpretative assumptions, the multi-scale integrated analysis of societal and ecosystem metabolism (MuSIASEM) approach is applied to the data collected in a farmers’ cooperative. The objective of this study was to analyze the socio-environmental metabolism of the productive chain of the Amazon nut in the northwest region of the Mato Grosso State (MT) in Brazil. As the MuSIASEM approach can generate an integrated set of indicators measured at different scales and dimensions of analysis, the results show a lack of sustainability in the social dimension, in the environmental dimension, and the presence of intermediaries that serve companies that function as an illegal part of the metabolism. As a next step, the defined method needs testing on different NTFPs and in other micronarratives. Full article
(This article belongs to the Special Issue Corporate Social Responsibility Disclosure Research – Sustainability Perspective)
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18 pages, 311 KiB  
Article
ESG Outcasts: Study of the ESG Performance of Sin Stocks
by Gabriel Paradis and Eduardo Schiehll
Sustainability 2021, 13(17), 9556; https://0-doi-org.brum.beds.ac.uk/10.3390/su13179556 - 26 Aug 2021
Cited by 9 | Viewed by 5947
Abstract
Certain economic actors are considered by many as involved in or associated with an activity that is considered unethical or immoral, such as the producers of tobacco, alcohol and firearms (often referred to as sin stocks). In an environment in which stakeholders are [...] Read more.
Certain economic actors are considered by many as involved in or associated with an activity that is considered unethical or immoral, such as the producers of tobacco, alcohol and firearms (often referred to as sin stocks). In an environment in which stakeholders are increasingly interested in sustainable development and corporate social responsibility, it is important to understand how firms respond to these issues which divide public opinion. Our study compares the environmental, social and governance (ESG) performance for a targeted sample of 79 sin stocks and a control group of comparable firms. We observe that sin stocks have a lower overall ESG performance as well as for each of the three ESG pillars, and that this difference is more significant in relation to governance and some key social and environmental issues for which sin stocks could have compensated risk exposure with responsible management practices. In other words, our results demonstrate that sin stocks are exposed to more severe ESG issues and consistently lack the necessary practices to mitigate these issues. Our study provides relevant insights into the informativeness of ESG scores to distinguish firms (and sectors) investing in management practices that offset ESG risk exposure. Full article
(This article belongs to the Special Issue Corporate Social Responsibility Disclosure Research – Sustainability Perspective)
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