Bridging the Gap: Exploring Sustainability from a Business Perspective

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

Deadline for manuscript submissions: closed (31 August 2024) | Viewed by 8028

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Guest Editor
Department of Management and Innovation Systems, University of Salerno, 84084 Fisciano, Italy
Interests: IPSASs; public sector accounting harmonization; university performance measurement system; SDGs; non-financial information; integrated reporting; gender reporting; accounting education
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Guest Editor
Dipartimento di Economia, University of Campania "Luigi Vanvitelli", 81100 Caserta, Italy
Interests: financial reporting; disclosure; earning management; corporate governance; public sector accounting and performance management
Special Issues, Collections and Topics in MDPI journals

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Guest Editor
Department of Management and Innovation Systems, University of Salerno, 84084 Fisciano, Italy
Interests: performance measurement in the university; fair value; business combination; intellectual capital and international accounting standards in both the private and public sectors
Special Issues, Collections and Topics in MDPI journals

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Guest Editor
Department of Economics, University of Campania “Luigi Vanvitelli”, Corso Gran Priorato di Malta, 81043 Capua (CE), Italy
Interests: corporate social responsibility; sustainability reporting; corporate governance; gender diversity

Special Issue Information

Dear Colleagues,

Sustainability has emerged as a prominent topic within society, evolving into a research domain that intersects with various disciplines. It represents a multidisciplinary construct of paramount importance within the sphere of business, exerting a profound impact on various facets of business-focused research. The increasing interest in this topic among scholars is propelled not only by the heightened emphasis placed on sustainability by regulators and policymakers (particularly concerning sustainability reporting) but also by recent corporate scandals, further elevating the relevance of this thematic area.

The origins of sustainability can be traced back to the broader concept of "Sustainable Development" as defined by the Brundtland Commission of the United Nations: "sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs."

Furthermore, in light of the emergence of the 2030 Agenda for Sustainable Development by the United Nations, sustainability and the related Sustainable Development Goals (SDGs) have garnered substantial attention in academic research (e.g., Avrampou et al., 2019; Bebbington and Unerman, 2018; Dyllick and Hockerts, 2002; García‐Sánchez et al., 2022; Ghobakhloo, 2020; Lozano, 2015; Ng an Rezaee, 2015).

In alignment with this overarching topic, we are delighted to extend an invitation for contributions to our forthcoming Special Issue, which explores the drivers and impacts of sustainability within the business domain.

Despite the considerable attention devoted by scholars, several avenues for future research in sustainability and business remain unexplored. Therefore, this Special Issue aspires to enrich the existing literature by soliciting qualitative and quantitative studies on a range of topics, including but not limited to the following:

  • Theoretical frameworks for sustainability-related practices;
  • Measurement of sustainability practices, encompassing approaches, methods, techniques, indicators, and metrics;
  • The role of digitalization in advancing sustainability;
  • The drivers and effects of sustainability practices in cross-country/cross-sector settings or within specific countries/sectors;
  • Small and medium-sized enterprises (SMEs) and sustainability;
  • Sustainability practices within organizations operating in the public sector;
  • State-owned enterprises (SOEs) and sustainability;
  • Sustainability practices in developing and developed countries;
  • Sustainability reporting, including corporate responsibility (CR) reporting, corporate social responsibility (CSR) reporting, environmental, social, and governance (ESG) reporting, and reporting on SDGs;
  • Symbolic and substantive approaches to sustainability reporting in a cross-country/cross-sector setting or within specific countries/sectors;
  • Stakeholder engagement and materiality on sustainability reporting.

We wholeheartedly encourage the submission of research contributions from scholars and practitioners. Submissions can take various forms, including high-quality qualitative or quantitative research, case studies, theoretical papers, systematic analyses, and more.

Dr. Natalia Aversano 
Prof. Dr. Giuseppe Sannino
Prof. Dr. Paolo Tartaglia Polcini 
Dr. Giovanni Zampone
Guest Editors

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Keywords

  • sustainability
  • sustainable development
  • business
  • organizations

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Published Papers (2 papers)

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27 pages, 1680 KiB  
Article
Sustainable Fashion: Conceptualization, Purchase Determinants, and Willingness to Pay More
by Paulo Botelho Pires, Cláudia Morais, Catarina J. M. Delgado and José Duarte Santos
Adm. Sci. 2024, 14(7), 143; https://doi.org/10.3390/admsci14070143 - 5 Jul 2024
Viewed by 3147
Abstract
The concept of sustainable fashion is becoming more relevant in today’s society. The purpose of this research is to identify the determinants of the purchase intention of sustainable fashion, and the relationship between price and the purchase of sustainable fashion. A questionnaire was [...] Read more.
The concept of sustainable fashion is becoming more relevant in today’s society. The purpose of this research is to identify the determinants of the purchase intention of sustainable fashion, and the relationship between price and the purchase of sustainable fashion. A questionnaire was administered, which made it possible to define the concept of sustainable fashion, to use PLS-SEM to identify the determinants, and to apply linear regression models and t-tests of two independent samples (two-tailed test). The concept of sustainable fashion comprises the dimensions of manufacturing with a reduced environmental impact, consuming second-hand fashion products, manufacturing in an environmentally friendly way, reusing fashion products, manufacturing to last longer, manufacturing according to fair trade principles, using recycled materials, and manufacturing from organic materials. The PLS-SEM results show that purchase intention is determined by consumer knowledge, environmental beliefs, and willingness to pay more. The research also revealed that there is a non-linear (quadratic or exponential) relationship between the price of the product and the price increase that consumers are willing to pay and that they value the dimensions of sustainable fashion differently. The purchase intention determinants of consumers and non-consumers of sustainable fashion are identical, yet the dimensions of sustainable fashion are valued differently by each group. Full article
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18 pages, 859 KiB  
Article
Social Sustainability of Digital Transformation: Empirical Evidence from EU-27 Countries
by Saeed Nosratabadi, Thabit Atobishi and Szilárd Hegedűs
Adm. Sci. 2023, 13(5), 126; https://doi.org/10.3390/admsci13050126 - 8 May 2023
Cited by 11 | Viewed by 3953
Abstract
In the EU-27 countries, the importance of social sustainability of digital transformation (SOSDIT) is heightened by the need to balance economic growth with social cohesion. By prioritizing SOSDIT, the EU can ensure that its citizens are not left behind in the digital transformation [...] Read more.
In the EU-27 countries, the importance of social sustainability of digital transformation (SOSDIT) is heightened by the need to balance economic growth with social cohesion. By prioritizing SOSDIT, the EU can ensure that its citizens are not left behind in the digital transformation process and that technology serves the needs of all Europeans. Therefore, the current study aimed firstly to evaluate the SOSDIT of EU-27 countries and then to model its importance in reaching sustainable development goals (SDGs). The current study, using structural equation modeling, provided quantitative empirical evidence that digital transformation in Finland, the Netherlands, and Denmark are respectively most socially sustainable. It is also found that SOSDIT leads the countries to have a higher performance in reaching SDGs. Finally, the study provided evidence implying the inverse relationship between the Gini coefficient and reaching SDGs. In other words, the higher the Gini coefficient of a country, the lower its performance in reaching SDGs. The findings of this study contribute to the literature of sustainability and digitalization. It also provides empirical evidence regarding the SOSDIT level of EU-27 countries that can be a foundation for the development of policies to improve the sustainability of digital transformation. According to the findings, this study provides practical recommendations for countries to ensure that their digital transformation is sustainable and has a positive impact on society. Full article
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