Corporate Social Performance, Responsibility and Value
A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Economic and Business Aspects of Sustainability".
Deadline for manuscript submissions: closed (20 September 2023) | Viewed by 27433
Special Issue Editor
Interests: accounting theory; corporate governance; CSR; digital economy and digital assets
Special Issues, Collections and Topics in MDPI journals
Special Issue Information
Dear Colleagues,
This Special Issue, “Corporate Social Performance, Responsibility and Value”, aims to develop research on corporate social responsibility (CSR) and provide implications for firms to improve their value sustainably. With global climate warming and natural environment deterioration, CSR is not an activity in response to pressure from firms’ stakeholders, but a movement for sustainable competitiveness and value growth. Specifically, this Special Issue publishes theoretical and empirical research that strengthens our understanding of the impact of corporate social responsibility on firm value, and of the underlying mechanisms.
Since the 1980s, the sustainable development of the economy, society, and the environment has attracted significant attention. Research into corporate social responsibility has grown rapidly. Scholars have arduously explored the ways in which CSR affects firm value. In 2004, the United Nations released the study “Those Who Care Win”, which first proposed the concept of ESG, which means “Environmental, Social and Governance”. Under this framework of concept, corporations are encouraged to integrate environmental, social, and governance factors into investment and financing decisions. Although many studies explore the relationship between firm CSR performance and various outcome variables related to firm value, empirical evidence are still mixed (e.g., Ramchander et al., 2012; Mishra, 2015; Awaysheh et al., 2019; Bartov et al., 2021). This inconclusive evidence may be attributed to many reasons, such as CSR performance measures, endogeneity issues, and the poor understanding of underlying channels through which CSR affects firm value. Since clarifying the relationship between CSR and firm value is of significance for motivating CSR practices and public policy making, this Special Issue calls for an in-depth exploration of issues related to CSR and firm value, aiming to resolve the inconsistences which remain in the existing literature. The scope of this Special Issue includes, but is not limited to:
- New categories and measures of CSR performance;
- Digital transformation and CSR practices;
- Practices of ESG under the background of carbon peaking and neutrality goals;
- The relationship between CSR and firm value in different situations (e.g., life cycles, industries, countries, legal systems, and so on);
- CSR and green innovation;
- Green innovation and high-quality development;
- CSR disclosure and business ethics.
Dr. Junrui Zhang
Guest Editor
Manuscript Submission Information
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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
- corporate social responsibility
- firm value
- underlying channel
- environmental, social, and governance
- digital transformation
- green innovation
- business ethics
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