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The Impact of ESG on Corporate Sustainable Operations

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: 14 February 2025 | Viewed by 1812

Special Issue Editors


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Guest Editor
Department of Information Management, Da-Yeh University, Changhua, Taiwan
Interests: numerical analysis; other applied statistics; biostatistics; nursing administration/management; knowledge management; digital learning; healthcare economics; benefit assessment
Special Issues, Collections and Topics in MDPI journals

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Guest Editor
Department of Logistics Management, National Kaohsiung University of Science and Technology, Kaohsiung 82445, Taiwan
Interests: sustainability management; strategic management; risk management; econometric analysis

Special Issue Information

Dear Colleagues,

In 2004, the United Nations Global Compact introduced the ESG concept. Governments and mainstream asset management companies began to pay attention to the ESG performance of enterprises. The Principles for Responsible Investment were formulated the following year in order to incorporate ESG considerations into investment choices and practices. In 2015, the United Nations launched the Sustainable Development Goals (SDGs), which included 17 social-level goals, 169 specific goals, and 231 indicators, aiming to achieve global sustainable development by 2030. The sustainability of social and economic development has become a global issue, and the participation of capital markets in social and environmental management has become an important strategy. The sustainable development of enterprises has attracted more and more attention, especially in the context of frequent financial crises and the COVID-19 pandemic, and in terms of how the environmental, social, and governance (ESG) performance of listed companies affects the company's market value. In recent years, policymakers and regulatory agencies worldwide have paid more and more attention to implementing corporate environment, and environmental, social, and governance (ESG)-related research has become a popular research topic.

So far, most research has focused on exploring the relationship between ESG and corporate governance or environmental sustainability. There are few studies focusing on the impact of ESG on the consumer market or consumer behavior. Therefore, this special issue focuses on exploring the relationship between ESG and the consumer market or consumer behaviors. The Guest Editors wish to invite original research (quantitative and qualitative), reviews, theoretical frameworks, methodological reflections, case studies, and protocols from all disciplines to engage in the in-depth exploration of this topic, making up for the shortcomings of the past literature.

Sincerely,

Prof. Dr. De-Chih Lee
Dr. Shou-Lin Yang
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

  • ESG
  • consumer market
  • consumer
  • consumer behavior
  • sustainability

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Published Papers (1 paper)

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Research

11 pages, 597 KiB  
Article
The Impact of ESG Regulation on Environmental Decoupling—An Exploratory Study on Polish Listed Companies
by Marco Papa, Monika Wieczorek-Kosmala, Anna Losa and Aleksandra Swałek
Sustainability 2024, 16(17), 7309; https://doi.org/10.3390/su16177309 - 26 Aug 2024
Viewed by 1136
Abstract
The sustainable finance framework implements the regulation to enhance firms’ sustainable reporting and increase market transparency in channeling funds. However, firms are under the pressure of going green and, thus, often demonstrate a propensity to environmental decoupling, which means the gap between what [...] Read more.
The sustainable finance framework implements the regulation to enhance firms’ sustainable reporting and increase market transparency in channeling funds. However, firms are under the pressure of going green and, thus, often demonstrate a propensity to environmental decoupling, which means the gap between what is told about environmental performance and what is truly done within. The main purpose of our exploratory work is to detect the environmental decoupling among sampled firms. The research problem relates to the effects of reporting requirements and aligning symptoms of environmental decoupling by comparing the increase in qualitative disclosures (talk) relative to measurable KPIs (real actions). We have empirically confirmed the potential problems of environmental decoupling within the environmental aspects other than carbon emissions. We have observed the improvement of qualitative disclosures, while the KPIs other than carbon-emission-related (use of resources and energy) confirmed no real actions. This result is aligned with the current policymakers’ focus on carbon emission reporting. Firms declare the implementation of policies and targets, but it does not fully drive real change. Our study contributes to the emerging strand of the literature on environmental decoupling, as well as offers implications for policymakers, to enhance the efficiency (and prevent environmental decoupling) within the new sustainable finance regulatory framework of the European Union. Full article
(This article belongs to the Special Issue The Impact of ESG on Corporate Sustainable Operations)
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