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A special issue of Sustainability (ISSN 2071-1050).

Deadline for manuscript submissions: closed (31 December 2020) | Viewed by 87497

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Prof. Dr. Wen-Hsien Tsai

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Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan
Interests: sustainability; green production decision model; industry 4.0; corporate social responsibility (CSR); activity-based costing (ABC); enterprise resource planning (ERP); carbon emission cost; energy saving and carbon emission reduction; international financial reporting standards (IFRS)
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Special Issue Information

Dear Colleagues,

In last two decades, corporate social responsibility (CSR) has gradually been receiving increased attention worldwide. Companies seek to develop responsible citizenship (both in economic and social terms) by incorporating economic, social, and environmental elements into their activities and relationships with stakeholders (employees, customers, suppliers, community, partners, investors, shareholders, authorities, non-governmental organizations, etc.). Companies can share their CSR activities and results by periodically publishing CSR or sustainability reports. The CSR reports will be used to communicate, to the public, information concerning company commitments and activities in CSR-related areas. Thus, companies can let stakeholders be aware of how they are integrating CSR/sustainability principles into their everyday activities as well as the economic, environmental, and social impacts caused by their everyday activities. Companies usually prepare their CSR/Sustainability reports following Global Reporting Initiative (GRI) standards, which include economic, environmental, and social dimensions. Other reporting standards include the International Organization for Standardization (ISO) 26000 norm and the ten principles of the United Nations Global Compact (UNGC), among others.

For this Special Issue, we would like to invite researchers and professionals from universities, enterprises, and governmental units to share new ideas, innovations, trends, and experiences concerning any issues related to CSR and CSR reporting. Both original research articles as well as review articles are welcome. In this Special Issue, the subtopics may include, but are not limited to, the following:

CSR and business performance
CSR and corporate governance
CSR and sustainable development
CSR and earnings management
CSR and public–private partnership (PPP)
CSR in various industries
Strategic CSR
CSR disclosure and business performance
Voluntary/mandatory CSR disclosure and business performance
GRI economic dimension and business performance
GRI environmental dimension and business performance
GRI social dimension and business performance
CSR disclosure in various industries
Online CSR disclosure
CSR disclosure quality
CSR disclosure and internal control
CSR disclosure and corporate governance
CSR disclosure and board characteristics
CSR disclosure and ownership structures
CSR disclosure and earnings management
CSR disclosure and firm/market value
CSR disclosure and competitive advantages
CSR disclosure and ERP (enterprise resource planning)
CSR assurance
CSR decoupling

Prof. Dr. Wen-Hsien Tsai
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. 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

Corporate social responsibility (CSR)
Strategic CSR
CSR/sustainability reporting
CSR/sustainability disclosure
Environmental, social, and governance (ESG) disclosure
Integrated reporting
CSR/sustainability report
Global Reporting Initiative (GRI) standards
GRI economic dimensions
GRI environmental dimensions
GRI social dimensions
International Organization for Standardization (ISO) 26000 norm
The ten principles of United Nations Global Compact (UNGC)
Business performance
Internal control
Corporate governance
Board characteristics (board size, board structure, board composition, board gender diversity, board independence, etc.)
Ownership structure
Sustainable development
Earning management
Firm/market value
Competitive advantages
Public–private partnership (PPP)
Voluntary/mandatory CSR disclosure
Online CSR disclosure
CSR assurance
CSR disclosure quality
CSR decoupling
Enterprise resource planning (ERP)

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Published Papers (13 papers)

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Research

19 pages, 439 KiB

Open AccessFeature PaperArticle

Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan

by Lopin Kuo, Po-Wen Kuo and Chun-Chih Chen

Sustainability 2021, 13(4), 1768; https://doi.org/10.3390/su13041768 - 6 Feb 2021

Cited by 18 | Viewed by 5218

Abstract

This study examined the impact of mandatory corporate social responsibility (CSR) disclosure, CSR assurance and the reputation of assurance providers (accounting firms) on the cost of debt capital. Our difference-in-difference research design in conjunction with univariate and multiple regression analysis was assessed using a large sample of firms listed on the Taiwan Stock Exchange and the Taipei Exchange. Our empirical results revealed that mandatory CSR assurance on CSR disclosure provided by accounting firms tended to reduce the cost of debt capital. However, contrary to expectations, the reputation of the accounting firm (Big 4 accounting firms vs. non-Big 4 accounting firms) tasked with providing CSR assurance did not have a significant effect on the cost of debt capital. These results have implications for firms seeking an assurance provider as well as for Big 4 accounting firms. These results also provide specific evidence relevant to government agencies seeking to update policies and extend the scope of mandatory CSR assurance to other environmentally sensitive industries. Full article

(This article belongs to the Special Issue Corporate Social Responsibility (CSR) and CSR Reporting)

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16 pages, 547 KiB

Open AccessArticle

What Prompts Small and Medium Enterprises to Implement CSR? A Qualitative Insight from an Emerging Economy

by Zengming Zou, Yu Liu, Naveed Ahmad, Muhammad Safdar Sial, Alina Badulescu, Malik Zia-Ud-Din and Daniel Badulescu

Sustainability 2021, 13(2), 952; https://doi.org/10.3390/su13020952 - 19 Jan 2021

Cited by 47 | Viewed by 8850

Abstract

The topic of corporate social responsibility (henceforth referred to as CSR) has been a central topic during the last decade, but the majority of the existing literature discusses CSR relationship with large organizations. Whereas, its contribution in small and medium enterprises (henceforth referred to as SME) sector has received little attention. There have been some studies that focused on CSR activities in SME sector quantitatively in the context of developing economies like Pakistan, but the fact is, to date, SME sector of Pakistan is not participating actively in CSR-related activities due to some constraints. The present study is a pioneer attempt, to explore CSR barriers that restrict SME sector of Pakistan from practicing CSR initiatives. For this reason, the present study explores these barriers qualitatively in order to gain in-depth knowledge of different CSR barriers. In doing so, we conducted semi-structured in-depth interviews from 9 SMEs in Lahore city of Pakistan. We performed thematic analysis, which produced five relevant themes of CSR barriers, including: Lack of resources, lack of regulations, lack of top management commitment, lack of CSR knowledge, and passive customer behavior. Our analysis further showed that lack of resources is the most related barrier that hinder SMEs to be engaged in CSR activities. This paper contributes to CSR literature in emerging economies’ context. Through an increased awareness of barriers, policy makers and practitioners may take necessary steps to improve CSR practices in SMEs. Full article

(This article belongs to the Special Issue Corporate Social Responsibility (CSR) and CSR Reporting)

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15 pages, 541 KiB

Open AccessArticle

The Nexus of CSR and Co-Creation: A Roadmap towards Consumer Loyalty

by Naveed Ahmad, Miklas Scholz, Zia Ullah, Muhammad Zulqarnain Arshad, Raja Irfan Sabir and Waris Ali Khan

Sustainability 2021, 13(2), 523; https://doi.org/10.3390/su13020523 - 7 Jan 2021

Cited by 43 | Viewed by 6220

Abstract

Corporate Social Responsibility (CSR) is regarded as an effort to be undertaken by the businesses to contribute towards society at large positively. The idea behind the concept of CSR is that businesses are required to pursue the notion of pro-social objectives along with economic objectives. Research has long established that corporate social responsibility, along with its philanthropic nature, can also produce extraordinary marketing results for businesses. The relationship between CSR and consumer loyalty is well acknowledged in extant literature. Likewise, involving consumers through co-creation in the product/service development process may provide an exciting experience to consumers, which is likely to influence their loyalty. With these arguments, the present research investigates the impact of CSR on consumer loyalty with the mediating role of co-creation in the banking sector of an emerging economy such as Pakistan. Structural equation modeling (SEM) is used for data analysis in the present study. The results validate that CSR improves consumer loyalty, and co-creation partially mediates this relationship. The results of the current survey will help banking institutions to identify how they can develop core strategic considerations based on CSR and co-creation. Full article

(This article belongs to the Special Issue Corporate Social Responsibility (CSR) and CSR Reporting)

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22 pages, 1418 KiB

Open AccessArticle

CSR, Co-Creation and Green Consumer Loyalty: Are Green Banking Initiatives Important? A Moderated Mediation Approach from an Emerging Economy

by Huidong Sun, Mustafa Raza Rabbani, Naveed Ahmad, Muhammad Safdar Sial, Guping Cheng, Malik Zia-Ud-Din and Qinghua Fu

Sustainability 2020, 12(24), 10688; https://doi.org/10.3390/su122410688 - 21 Dec 2020

Cited by 110 | Viewed by 11718

Abstract

The homogenization of the banking segment has made it difficult for banking institutions to practice the quality of services that are needed in order to retain consumers. Thus, these days, finding ways to increase consumer loyalty—especially green loyalty—has become a challenge for the banking industry around the planet. Research has long acknowledged that corporate social responsibility (CSR) is a strategic concern that could help organizations to increase consumer loyalty. However, the impact of CSR practices on green consumer loyalty is rarely addressed in the extant literature. Hence, the present research investigated the impact of CSR on green consumer loyalty with the mediating effect of co-creation in the banking industry of Pakistan. The study also introduced green banking initiatives as a moderator between the mediated relation of CSR and green consumer loyalty, with the intention that such a moderator would strengthen this indirect relationship. The structural equation modeling technique was used for the data analysis. The results confirm that CSR enhances consumer loyalty, and that co-creation partially mediates this relationship. Furthermore, green banking initiatives further strengthen this relation. The results of the current survey could help banking institutions learn how they can develop core strategic considerations based on the integration of CSR co-creation and green banking initiatives. Full article

(This article belongs to the Special Issue Corporate Social Responsibility (CSR) and CSR Reporting)

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15 pages, 570 KiB

Open AccessArticle

Sustainable Smart Healthcare Information Portfolio Strategy Evaluation: An Integrated Activity-Based Costing Decision Model

by Chih-Hao Yang, Hsiu-Li Lee, Wen-Hsien Tsai and Sophia Chuang

Sustainability 2020, 12(24), 10662; https://doi.org/10.3390/su122410662 - 20 Dec 2020

Cited by 8 | Viewed by 3472

Abstract

Smart city and smart hospital development comprise a mainstream strategy worldwide to enhance the achievement of Sustainable Development Goals (SDGs) and Corporate Social Responsibility (CSR) practices. The smart healthcare industry needs to optimize its smart healthcare information strategies, creating the process-activity value and reducing the cost of healthcare without sacrificing the quality of patient care. This study proposes an decision model of Activity-Based Costing (ABC) concept and Multi-Criteria Decision-Making (MCDM) techniques that integrates the Decision-Making Trial and Evaluation Laboratory (DEMATEL), Analytic Network Processes (ANP), the VlseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR) and Zero-One Goal Programming (ZOGP) to achieve optimal smart healthcare information system portfolio strategy decisions. The resulting data shows that the perspective of government policy support and the criterion of Minimize Equipment Maintenance Costs are the most significant evaluation factors, and that the Health Data Informational System and Hospital Device and Drug Management System comprise by far the optimal portfolio of smart healthcare information system which strengthen the connection between ABC and MCDM techniques in evaluation process. The major contributions of this study are as follows: (1) the proposed model contributes to the management accounting innovation development of a sustainable city and Operation Research (OR) application; (2) the integrated model can promote the smart healthcare industry development and help decision makers to more accurately understand how to allocate resources and planning for intelligent-related activities to each smart healthcare information system through appropriate cost drivers. Full article

(This article belongs to the Special Issue Corporate Social Responsibility (CSR) and CSR Reporting)

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18 pages, 233 KiB

Open AccessArticle

A Study of the Relationship between Corporate Social Responsibility Report and the Stock Market

by An-An Chiu, Ling-Na Chen and Jiun-Chen Hu

Sustainability 2020, 12(21), 9200; https://doi.org/10.3390/su12219200 - 5 Nov 2020

Cited by 11 | Viewed by 4238

Abstract

This study mainly investigates the relationship between corporate social responsibility (CSR) reporting and the reaction in the stock market. Specifically, we utilize the data from Taiwanese stock market from 2012 to 2017 to examine whether the CSR report disclosed by the listed companies on the Taiwan Stock Exchange and the Taipei Exchange will cause abnormal returns on the short-, mid- or long-term horizon. The empirical results demonstrate that companies which disclose their CSR reports generate higher and more positive mid- to long-term abnormal returns than undisclosed companies. In addition to filling the gap of previous studies, this study also examines whether CSR reports mitigate the information asymmetry between management and stakeholders. Companies disclosing their CSR reports will boost the confidence of investors and lead to higher stock return valuations. Full article

(This article belongs to the Special Issue Corporate Social Responsibility (CSR) and CSR Reporting)

15 pages, 516 KiB

Open AccessArticle

Creating Shared Values by Integrating UN Sustainable Development Goals in Corporate Communication—The Case of Apparel Retail

by Linnea Olofsson and Cecilia Mark-Herbert

Sustainability 2020, 12(21), 8806; https://doi.org/10.3390/su12218806 - 23 Oct 2020

Cited by 15 | Viewed by 6051

Abstract

The textile and apparel industry, while endowed with enormous potential related to the development of countries, is continuously drawing attention to its negative sustainability impacts along their value chains. While apparel retail has been an early adopter to integrate the Sustainable Development Goals (SDGs) into sustainability reports, critics point to the fact that linking sustainability activities to the SDGs is not enough, and cherry-picking low hanging fruit goals is insufficient. To address this potential discrepancy between action and communication, the aim of this study is to explain the perceived value of SDG integration in sustainability reporting in apparel retail. A comparative case study has been conducted of two Swedish apparel retail companies, Lindex and Filippa K, where six sustainability reports from 2015–2017 were reviewed. Empirical findings suggest that there is a correlation between SDG integration, communication maturity, and SDG contribution. The study points to the guiding role the SDGs may have to expand the scope of corporate impact and value in sustainability communication. Full article

(This article belongs to the Special Issue Corporate Social Responsibility (CSR) and CSR Reporting)

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17 pages, 278 KiB

Open AccessArticle

The Perception of CSR Activities in a Selected Segment of McDonald’s Customers in the Czech Republic and Its Effect on Their Purchasing Behavior—A Case Study

by Dita Hommerová, Karel Šrédl, Lucie Vrbková and Roman Svoboda

Sustainability 2020, 12(20), 8627; https://doi.org/10.3390/su12208627 - 18 Oct 2020

Cited by 8 | Viewed by 6046

Abstract

This case study presents the results of research which focused on the perception of corporate social responsibility (CSR) activities by customers in a target segment of a selected fast-food chain in Czechia and its impact on their purchasing behavior. A total of 264 duly completed questionnaires were analyzed. Furthermore, the article presents the specifics of the development and fulfillment of the CSR concept in Czechia and at the same time points out differences in the implementation of the McDonald’s CSR concept at the global level compared to its implementation at the national level in the Czech environment. Statistical dependence between age as well as education and understanding the essence of CSR was proven, while no correlation was identified when it comes to gender. Among factors affecting the purchasing decision-making process in the target segment of a selected company, CSR activities (i.e., the environmental mindset of the company) rank fourth after price, quality, and recommendations from friends. The results of this research can be applied to other restaurant establishments in Czechia, taking into consideration their target segments, and used for further research into the awareness and effect of CSR on consumer purchasing behavior and its comparison at the international level. Full article

(This article belongs to the Special Issue Corporate Social Responsibility (CSR) and CSR Reporting)

16 pages, 269 KiB

Open AccessArticle

The Role of Environmental, Social, and Governance Disclosure in Financial Transparency

by Ionica Oncioiu, Delia-Mioara Popescu, Anca Elena Aviana, Alina Șerban, Florica Rotaru, Mihai Petrescu and Andreea Marin-Pantelescu

Sustainability 2020, 12(17), 6757; https://doi.org/10.3390/su12176757 - 20 Aug 2020

Cited by 23 | Viewed by 9483

Abstract

In today’s business environment, corporate governance and financial transparency have an impact on the performance of firms. These changes are important for understanding the widespread accessibility of relevant and reliable information regarding an entity’s financial and nonfinancial aspects. The purpose of this study was to show how the environmental, social, and governance disclosure performance of companies has gained a reputation of having a fundamental role in financial transparency and how it varies by stakeholder orientation and economic sector. In this regard, we developed a new model based on stakeholders’ perceptions to analyze the impact of environmental, social, and governance disclosure on financial transparency using the Analytic Hierarchy Process (AHP) method and select the economic sector that ensures transparency in sustainable and financial reporting. This model was applied over the 2008–2018 period to 143 companies from eight countries in the most representative economic sectors: finance, energy, and telecommunication services. Our results portray that environmental, social, and governance reporting are a company’s means of communication with stakeholders, as part of their accountability and stewardship obligations, and at the same time, they are a tool for achieving transparency regarding the financial performance of a firm. Furthermore, our findings also showed whether environmental, social, and governance (ESG) disclosures act as a vector of financial communication for enterprises, and this relationship will also be evident in their role in financial transparency. Full article

(This article belongs to the Special Issue Corporate Social Responsibility (CSR) and CSR Reporting)

19 pages, 1253 KiB

Open AccessArticle

Corporate Social Responsibility and Firms’ Financial Performance: A New Insight

by Faisal Mahmood, Faisal Qadeer, Usman Sattar, Antonio Ariza-Montes, Maria Saleem and Jaffar Aman

Sustainability 2020, 12(10), 4211; https://doi.org/10.3390/su12104211 - 21 May 2020

Cited by 26 | Viewed by 8519

Abstract

A vast stream of literature has investigated the effect of corporate social responsibility (CSR) on firms’ financial performance (FFP). However, this effect has remained unclear and undecided. For instance, numerous studies have examined the direct impact of firms’ CSR initiatives on FFP, as well as examining various mechanisms to explain this relationship, but found inconsistent results. The indecisive results indicate that researchers lack consensus to define a mechanism to understand how and under what conditions CSR can affect FFP. Thus, this research aims to investigate how firms’ CSR perception and disclosure derive accounting- (return on equity: ROE, earnings per share: EPS), market- (Tobin Q) and perception-based firms’ financial performance through the mediation of competitive advantage and boundary conditions of family ownership and CEO narcissism. This research underpins the theoretical lens of the resource-based view to derive hypotheses. The research design employed in this study is quantitative, and the approach to theory development is deductive. Multi-method and multi-source data with temporal breaks are collected from 60 manufacturing firms listed on the Pakistan Stock Exchange (PSE). Primary data are collected from the top and middle managers, while secondary data are collected from the annual reports published by these firms. This research found that competitive advantage significantly mediated the indirect impact of perceived CSR and disclosure on FFP. Further, this relationship is strengthened by the contingencies of family ownership and CEO narcissism. Our results will assist the management of the firms to understand the implications of CSR perceptions and disclosure to derive a competitive advantage that ultimately translates into the firms’ financial performance. Further, this research also revealed that managers should concentrate on the boundary conditions of family ownership and CEO narcissism as well. In particular, this research contributes to understand why CSR is viewed to have a strategic importance for the firms and how a resource-based perspective might be utilized in such endeavors. Full article

(This article belongs to the Special Issue Corporate Social Responsibility (CSR) and CSR Reporting)

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18 pages, 381 KiB

Open AccessArticle

Does Gender Diversity Influence Business Efficiency? An Analysis from the Social Perspective of CSR

by Milagros Gutiérrez-Fernández and Yakira Fernández-Torres

Sustainability 2020, 12(9), 3865; https://doi.org/10.3390/su12093865 - 9 May 2020

Cited by 16 | Viewed by 5753

Abstract

Gender-related corporate social responsibility (CSR) practices are receiving increasing attention from all stakeholders, as the commitment to achieving equal opportunities for women has become a top priority. However, the reality is that women remain under-represented at the most senior corporate level, and there is a lack of knowledge about many of the implications this situation entails. This study aimed to provide the first analysis of the direct effect and the indirect effect (through leverage) of board gender diversity on business efficiency. The stochastic frontier approach was used to estimate efficiency. Possible determinants were studied using a fixed effects model with instrumental variables to correct for endogeneity problems. A sample of 91 Spanish listed companies was selected. Data were gathered for the period 2004 to 2015. This period is of great interest because it spans two different contexts in terms of gender legislation. The key findings are that promoting gender diversity is important to boost efficiency and that it is vital to consider possible indirect effects such as the role of leverage. Full article

(This article belongs to the Special Issue Corporate Social Responsibility (CSR) and CSR Reporting)

19 pages, 1230 KiB

Open AccessArticle

Corporate Social Responsibility and Corporate Performance: A Hybrid Text Mining Algorithm

by Mushang Lee and Yu-Lan Huang

Sustainability 2020, 12(8), 3075; https://doi.org/10.3390/su12083075 - 11 Apr 2020

Cited by 10 | Viewed by 4372

Abstract

Until now, the works regarding the relationships between corporate operating performance and corporate social responsibility (CSR) could not reach a conclusive result (positive, natural, and negative). This circumstance can be attributed to two main reasons: (1) inadequate performance measurement and (2) ignoring the multi-dimensional nature of CSR. To combat this, we provided a hybrid decision framework that consisted of two main procedures: (1) performance measurement via linear programming algorithm and (2) CSR’s multi-dimensional nature extraction via text mining. By joint utilization of a linear programming algorithm and text mining, we could gain more insights from the outcome. The proposed decision framework, tested by real cases, is a promising alternative method for performance prediction. Managers can take this model as a roadmap and allocate resources to suitable places, as well as reach the goal of sustainable development. Full article

(This article belongs to the Special Issue Corporate Social Responsibility (CSR) and CSR Reporting)

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13 pages, 231 KiB

Open AccessArticle

The Strength of CEOs’Influence on CSR in Chinese listed Companies. New Insights from an Agency Theory Perspective

by Jacob Cherian, Muhammad Safdar Sial, Dang Khoa Tran, Jinsoo Hwang, Thai Hong Thuy Khanh and Mansoor Ahmed

Sustainability 2020, 12(6), 2190; https://doi.org/10.3390/su12062190 - 12 Mar 2020

Cited by 21 | Viewed by 5588

Abstract

This study examined the strength of CEOs’ influence on CSR in Chinese listed companies. The companies chosen belonged to the non-financial sector and were listed in the Shanghai stock exchange from 2010 to 2019. The data was extracted from audited annual reports of companies including the director’s report, chairman’s statements, and notes to financial statements. We applied OLS regression as a baseline methodology to determine the extent and impact of CEO power on CSR disclosures. The results indicated significantly negative relationship between the CEOs’ power and CSR disclosure. Our results showed that separate roles of chairman and CEO can reduce agency problems and increase the CSR disclosures. This study is of importance for regulators, as it enforces the view that regulators and policymakers should continue efforts to improve corporate governance practices and CSR reporting in China, as these changes will not only improve the performance of companies but also befit society at large. Full article

(This article belongs to the Special Issue Corporate Social Responsibility (CSR) and CSR Reporting)

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