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Environmental, Social, and Governance (ESG), Corporate Social Responsibility (CSR), and...
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Environmental, Social, and Governance (ESG), Corporate Social Responsibility (CSR), and Green Finance

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: 30 April 2025 | Viewed by 4830

Special Issue Editor

Dr. Hok Ko Pong

E-Mail Website
Guest Editor
Department of Hospitality and Business Management, Technological and Higher Education Institute of Hong Kong, Hong Kong, China
Interests: accounting and finance; investment; life education and value education; educational leadership and education administration; educational psychology

Special Issue Information

Dear Colleagues,

There is an increasing integration of Environmental, Social, and Governance factors in corporate strategies, which are now being adopted as integral to business performance and sustainability. It therefore becomes the reason businesses and investors stress sustainability, while trends in Corporate Social Responsibility, Green Finance, and Sustainable Development expand. In this respect, this Special Issue calls for papers that deal with the interface among these critical areas, with a particular emphasis on how business ethics, responsible investing, and sustainable corporate governance together lead to positive social and environmental impacts. We welcome both theoretical and empirical papers that deepen our understanding of the evolving role of corporate citizenship and sustainability initiatives, and their impacts on long-term value creation.

Topics of interest include, but are not limited to:

  • Environmental, Social, and Governance (ESG) integration;
  • Corporate Social Responsibility (CSR) practices;
  • Green Finance and investment strategies;
  • Sustainable Development goals and initiatives;
  • Ethical and responsible business practices;
  • Corporate Citizenship and stakeholder engagement;
  • Innovations in sustainable corporate governance.

Dr. Hok Ko Pong
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

  • environmental, social, and governance (ESG)
  • corporate social responsibility (CSR)
  • sustainability, green finance, corporate citizenship
  • corporate governance

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

Published Papers (4 papers)

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Research

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23 pages, 361 KiB  
Article
Whistleblowing Disclosure as a Shield Against Earnings Management: Evidence from the Insurance Sector
by Ines Belgacem
J. Risk Financial Manag. 2025, 18(2), 65; https://doi.org/10.3390/jrfm18020065 - 30 Jan 2025
Viewed by 371
Abstract
One of the fundamental components of internal controls, a whistleblowing system (WBS) is crucial for preventing fraud, addressing irregularities, and enhancing good governance. The purpose of this study is to investigate the impact of whistleblower disclosures on earnings management in Saudi Arabia’s Takaful [...] Read more.
One of the fundamental components of internal controls, a whistleblowing system (WBS) is crucial for preventing fraud, addressing irregularities, and enhancing good governance. The purpose of this study is to investigate the impact of whistleblower disclosures on earnings management in Saudi Arabia’s Takaful Insurance (TKI) sector between 2017 and 2023. To this end, a whistleblowing index was constructed as a tool to evaluate the whistleblowing framework’s effectiveness. Using the Dynamic Generalized Method of Moments (GMM) to account for endogeneity, it was found that most Saudi insurance companies increased their efforts to disclose information about whistleblowers, which significantly reduced earnings management practices. Specifically, the study concludes that the size of the audit committee (ACS) significantly and negatively affects how insurance businesses manage their earnings when a whistleblower system is in place. Additionally, there is a notable and adverse effect on earnings management from board size (BSZ), the percentage of non-executive independent members (PNIM), and Shariah board size (SBS). However, it was found that earnings management is unaffected by the frequency of board meetings (BMFR). This study adds to the body of knowledge by demonstrating how corporate governance enhances the effectiveness of the whistleblowing system. Full article
(This article belongs to the Special Issue Environmental, Social, and Governance (ESG), Corporate Social Responsibility (CSR), and Green Finance)
16 pages, 296 KiB  
Article
Employee Engagement and Green Finance: An Analysis of Indonesian Banking Sustainability Reports
by Iwan Suhardjo and Meiliana Suparman
J. Risk Financial Manag. 2024, 17(12), 575; https://doi.org/10.3390/jrfm17120575 - 20 Dec 2024
Viewed by 854
Abstract
Green finance has emerged as a critical driver of sustainable development for the banking industry. Engaging employees is essential for the successful implementation of green finance initiatives. This study aims to examine the employee engagement strategies of leading Indonesian banks and compare them [...] Read more.
Green finance has emerged as a critical driver of sustainable development for the banking industry. Engaging employees is essential for the successful implementation of green finance initiatives. This study aims to examine the employee engagement strategies of leading Indonesian banks and compare them with non-banking financial institutions. By analyzing sustainability reports and ESG risk ratings, this study identifies key employee engagement practices in the green finance context, compares them with those of non-banking institutions, and explores the link between green finance, employee engagement, and ESG risk ratings. Drawing on stakeholder theory and an ethical sustainability governance framework, this content analysis study reveals that Indonesian banks primarily focus on training, labor rights, and diversity as key employee engagement practices. While these practices are consistent across materiality, strategy, and performance, they may not fully capture the nuances of employee engagement in the context of green finance. When compared to non-banking institutions, Indonesian banks exhibit a stronger focus on all employee engagement parameters. However, a potential link between green finance, employee engagement, and ESG risk ratings is not evident. The current ESG rating methodologies may prioritize the quantity and quality of sustainability reporting over the actual implementation of impactful sustainable practices, particularly in employee engagement practices and green finance. Full article
(This article belongs to the Special Issue Environmental, Social, and Governance (ESG), Corporate Social Responsibility (CSR), and Green Finance)
18 pages, 1731 KiB  
Article
Anti-Competition and Anti-Corruption Controversies in the European Financial Sector: Examining the Anti-ESG Factors with Entropy Weight and TOPSIS Methods
by Georgia Zournatzidou, George Sklavos, Konstantina Ragazou and Nikolaos Sariannidis
J. Risk Financial Manag. 2024, 17(11), 492; https://doi.org/10.3390/jrfm17110492 - 31 Oct 2024
Cited by 3 | Viewed by 1420
Abstract
(1) Background: This research aims to investigate the impact of environmental, social, and governance (ESG) factors on European banking corruption. Thus, its novelty is based on considering anti-competitive concerns as a major component that may considerably impact fraud and bribery in corruption investigations. [...] Read more.
(1) Background: This research aims to investigate the impact of environmental, social, and governance (ESG) factors on European banking corruption. Thus, its novelty is based on considering anti-competitive concerns as a major component that may considerably impact fraud and bribery in corruption investigations. (2) Methods: To approach the research question, we conducted an examination of anti-competitive practices at 344 financial institutions headquartered in Europe throughout the period 2018 to 2022 using the entropy weight and TOPSIS methods. (3) Results: This study reveals that anti-competitive actions are typified by environmental debate and genuine policy competition. Analysing the results prompted us to reach this conclusion. The present study’s findings reveal that financial institutions in Scandinavian nations demonstrate the most significant anti-competitive activity. (4) Conclusions: This research is the first study to underscore the concept of anti-competition disputes and their impact on the emergence of corruption, extortion, and fraud in the European banking sector. Although anti-competitive and corrupt practices may appear to be distinct concepts, they both lead to the financial sector acquiring disproportionate control over the market. Full article
(This article belongs to the Special Issue Environmental, Social, and Governance (ESG), Corporate Social Responsibility (CSR), and Green Finance)
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Review

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26 pages, 5316 KiB  
Review
The Role of Digital Technologies in Corporate Sustainability: A Bibliometric Review and Future Research Agenda
by Sajead Mowafaq Alshdaifat, Noor Hidayah Ab Aziz, Mushtaq Yousif Alhasnawi, Esraa Esam Alharasis, Fatima Al Qadi and Hamzeh Al Amosh
J. Risk Financial Manag. 2024, 17(11), 509; https://doi.org/10.3390/jrfm17110509 - 14 Nov 2024
Cited by 1 | Viewed by 1726
Abstract
This study aims to analyze trends, pioneers, emerging issues, and potential future research in the field of digital technologies such as blockchain, artificial intelligence, big data, fintech, and digital transformation for corporate sustainability. Using VOSviewer, R-studio, and BiblioMagika, this bibliometric review analyses 1251 [...] Read more.
This study aims to analyze trends, pioneers, emerging issues, and potential future research in the field of digital technologies such as blockchain, artificial intelligence, big data, fintech, and digital transformation for corporate sustainability. Using VOSviewer, R-studio, and BiblioMagika, this bibliometric review analyses 1251 articles published between 1995 and 2024 from the Scopus database. It highlights gaps in the knowledge and possible areas for further research in digital technologies and sustainability. Based on the findings, it can be determined that recent scholarly work has focused on topics such as digitalisation and sustainability, AI and sustainable development, blockchain and environmental technology, financial technology and green innovation, and energy policy and carbon emissions. This study is useful in helping emerging scholars identify and understand current trends in digital technologies and sustainability. Full article
(This article belongs to the Special Issue Environmental, Social, and Governance (ESG), Corporate Social Responsibility (CSR), and Green Finance)
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