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Special Issues
Sustainability and CSR in Financial Management: Strategies and Risk Implications
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Sustainability and CSR in Financial Management: Strategies and Risk Implications

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Sustainability and Finance".

Deadline for manuscript submissions: 31 August 2025 | Viewed by 2322

Special Issue Editor

Dr. Taoufik Bouraoui

E-Mail Website
Guest Editor
Finance and Accounting, Rennes School of Business, 35065 Rennes, France
Interests: financial risk management; sustainable finance; Islamic finance; financial econometrics
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

As global challenges such as climate change and social inequality become increasingly pressing, the integration of sustainability and corporate social responsibility (CSR) into financial management has emerged as a critical area of focus. This Special Issue, titled "Sustainability and CSR in Financial Management: Strategies and Risk Implications", aims to further explore this integration. It seeks to highlight the strategies that organizations can adopt to align their financial goals with sustainable development objectives and to examine the implications of these strategies on financial risk management.

This Special Issue invites contributions from researchers and professionals that cover a broad range of topics related to the intersection of sustainability, CSR, and financial management, including (but not limited to) the following:

  • Theoretical and empirical analyses of sustainable financial strategies;
  • The implementation of CSR in financial decision making;
  • The impact of sustainable practices on financial performance and risk;
  • The measurement and reporting of sustainability and CSR in financial contexts;
  • Regulatory and policy frameworks supporting sustainable finance;
  • Innovations in sustainable investment and financing models;
  • Risk assessment and management in the context of sustainability and CSR;
  • Stakeholder perspectives on sustainability and financial management.

Dr. Taoufik Bouraoui
Guest Editor

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. Journal of Risk and Financial Management is an international peer-reviewed open access monthly 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 1400 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

  • sustainability
  • corporate social responsibility (CSR)
  • financial management
  • financial risk
  • sustainable finance
  • risk assessment and management
  • sustainable investment
  • socially responsible investing (SRI)
  • ESG (environmental, social, and governance) criteria
  • sustainable development
  • financial performance
  • green finance
  • ethical investing
  • impact investing
  • climate risk
  • corporate governance
  • environmental risk management

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Further information on MDPI's Special Issue polices can be found here.

Published Papers (2 papers)

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Research

12 pages, 258 KiB  
Article
Analyzing Corporate Social Responsibility, CEO Gender, and Compensation Structure: Evidence from U.S. Firms
by Dmitriy Chulkov and Joungyeon Kim
J. Risk Financial Manag. 2025, 18(1), 17; https://doi.org/10.3390/jrfm18010017 - 4 Jan 2025
Viewed by 534
Abstract
This article examines how CEO compensation structure and CEO gender were associated with corporate social responsibility (CSR) performance in U.S. firms in the period between 2003 and 2013. Building on prior research in economics, finance, accounting, and management, which suggests gender differences in [...] Read more.
This article examines how CEO compensation structure and CEO gender were associated with corporate social responsibility (CSR) performance in U.S. firms in the period between 2003 and 2013. Building on prior research in economics, finance, accounting, and management, which suggests gender differences in commitment to CSR, this study provides empirical evidence that female CEOs were positively associated with higher CSR performance. The analysis further shows that a higher proportion of equity in CEO compensation was positively associated with CSR, whereas higher proportions of cash bonuses and long-term incentive plans were negatively associated with CSR. Notably, a higher proportion of a cash bonus in CEO compensation further reduced CSR in firms led by female CEOs. These findings offer valuable insights for firms seeking to design executive compensation packages that align CEO behavior with the firms’ CSR objectives. This study contributes to the growing body of literature on CSR by providing empirical evidence on the role of CEO gender and compensation structure. Full article
(This article belongs to the Special Issue Sustainability and CSR in Financial Management: Strategies and Risk Implications)
18 pages, 569 KiB  
Article
Corporate Social Responsibility and the Misclassification of Income Statement Items during the Coronavirus Pandemic
by Zakeya Sanad, Hidaya Al Lawati and Abdalmuttaleb Al-Sartawi
J. Risk Financial Manag. 2024, 17(9), 392; https://doi.org/10.3390/jrfm17090392 - 4 Sep 2024
Viewed by 955
Abstract
The purpose of this study was to examine the relationship between corporate social responsibility (CSR) and earnings management in Gulf Cooperation Council (GCC)-listed companies. It specifically addresses the question of whether companies that practice greater corporate social responsibility are less likely to engage [...] Read more.
The purpose of this study was to examine the relationship between corporate social responsibility (CSR) and earnings management in Gulf Cooperation Council (GCC)-listed companies. It specifically addresses the question of whether companies that practice greater corporate social responsibility are less likely to engage in earnings management practices. The study sample consisted of 300 firms listed between 2015 and 2021 on GCC bourses (Saudi Arabia, United Arab Emirates, Bahrain, Qatar, Oman, and Kuwait). In this study, we developed multiple linear regression models and collected data from the Bloomberg database, Refinitiv, annual reports, official firms’ websites, and the GCC’s bourse websites for the period from 2015 to 2021. In the pre-pandemic period, firms that engaged in corporate social responsibility activities were more likely to have fewer classification-shifting practices. During the pandemic era, however, this relationship became significantly positive, suggesting that firms’ corporate social responsibility practices may be used to hide their opportunistic classification-shifting practices during difficult times, such as a pandemic. This paper presents a thorough investigation of how businesses may alter their behavior toward increasingly applied but understudied earnings management strategies and CSR practices during a difficult period such as a pandemic. Full article
(This article belongs to the Special Issue Sustainability and CSR in Financial Management: Strategies and Risk Implications)
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