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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 (30 June 2022) | Viewed by 26393

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Special Issue Editor

Prof. Igor Alvarez-Etxeberria

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Guest Editor

Department of Accounting, Faculty of Business and Economics, University of Basque Country, San Sebastian, Spain
Interests: CSR; sustainable development; social and environmental reporting; corporate governance; social and environmental performance; circular economy; sustainable supply chain

Special Issue Information

Dear Colleagues,

In the last few decades, corporate sustainability has become a new corporate management paradigm. Consequently, the fundamental role of companies in sustainable development has been the subject of much academic research. Although, initially, this paradigm was studied and justified from a philosophical perspective, its instrumental dimension has become more relevant, especially since the end of the 1990s. From this instrumental dimension, also known as business case, corporate sustainability considers that traditional strategic objectives related to growth and profitability are clearly important, but in the same sense, companies should pursue societal goals, specifically those relating to sustainable development, currently included in the UN Sustainable Development Goals. Thus, understanding the relation between social and economic performance is essential toward getting corporations to engage with these goals, and in this way to develop corporate strategies that take this new paradigm into consideration. Therefore, from academia and the corporate world, we need to develop new management and accounting tools that allow companies to monitor, account, and quantify risks, external factors, and income derived from such goals. Although some beneficial innovations have been developed in recent years (carbon accounting, biodiversity management, water accounting and resource management, anti-corruption management, modern slavery, for example), substantial deficiencies still exist with regard to addressing planetary boundaries and broader societal goals.

Arising from this situation, the new EU Sustainable Development Strategy (EU SDS) aims to promote a new “Green Deal” in the EU economy. This Special Issue aims to attract potential authors to present their studies related to new, innovative approaches of sustainability accounting and management tools, which may help companies to identify their key problems in the context of the societal vision of sustainable development and to improve their contributions to the UNO goals. Works related to the following themes are most welcome: circular economy, sustainable supply chain management, planet boundaries, management and accounting tools, but this does not exclude other topics related to UN Sustainable Development Goals.

Prof. Igor Alvarez-Etxeberria
Guest Editor

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Keywords

corporate sustainability
EMA
social accounting
circular economy
water accounting/management
carbon accounting/management
sustainable supply chain

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Published Papers (7 papers)

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Research

26 pages, 6122 KiB

Open AccessArticle

Study on Low-Carbon Technology Innovation Strategies through Government–University–Enterprise Cooperation under Carbon Trading Policy

by Junwu Wang, Yinghui Song, Mao Li, Cong Yuan and Feng Guo

Sustainability 2022, 14(15), 9381; https://doi.org/10.3390/su14159381 - 31 Jul 2022

Cited by 7 | Viewed by 2167

Abstract

This paper focuses on developing low-carbon technology (LCT) innovation in traditional enterprises under carbon trading policies. The Hamilton–Jacobi–Berman equation quantitatively investigates the coordination mechanism and optimal strategy of LCT innovation systems in conventional industries. A three-way dynamic differential game model is constructed to analyze three cases: the Nash disequilibrium game; the Stackelberg master–slave game; and the cooperative game with the optimal effort of universities, traditional enterprises, and local government, the optimal benefits of the three parties, the region, and the regional LCT level. The results are as follows: (1) by changing the government subsidy factor, carbon trading price, and carbon trading tax rate, the optimal effort of universities and traditional enterprises can be significantly increased; (2) cost-sharing contracts do not change the level of effort of local government to manage the environment, and the use of cost-sharing agreements can change the status of action of universities and enterprises; (3) the optimal effort, optimal benefit, and total system benefit of the three parties and the level of LCT of the industry in the cooperative game are better than those in the non-cooperative case. The combined game achieves the Pareto optimum of the system. The study will contribute to both sustainable business development and environmental sustainability. Full article

(This article belongs to the Special Issue Corporate Sustainability: Innovative Management and Accounting Tools)

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14 pages, 2748 KiB

Open AccessArticle

Strategic Orientation, Environmental Management Systems, and Eco-Innovation: Investigating the Moderating Effects of Absorptive Capacity

by Chin-Hung Tseng, Kuo-Hsiung Chang and Ho-Wen Chen

Sustainability 2021, 13(21), 12147; https://doi.org/10.3390/su132112147 - 3 Nov 2021

Cited by 13 | Viewed by 2689

Abstract

Environmental management studies have proposed that firms can achieve substantial cost advantages over competitors and enhance their competitive positions by implementing an environmental management system (EMS). This study further investigates strategic orientation (customer, competitor, and innovation orientation) and focuses on the effect of strategic orientation on EMSs and eco-innovation; it also examines the mediating role of EMSs in the relationship between strategic orientation and eco-innovation. Furthermore, this study investigates the moderating role of absorptive capacity in the relationship between strategic orientation and EMSs. Reliability and validity analyses of a sample of 142 respondents indicated that the study design was effective, consistent, and reliable. The findings indicate that (1) strategic orientation (competitor and innovation orientation) positively influences EMSs, (2) EMSs positively influence eco-innovation, (3) absorptive capacity-enhancing strategic orientation positively influences EMSs, and (4) EMS intermediary strategic orientation positively influences eco-innovation. This study contributes to the theoretical understanding of why some firms exhibit greater proactivity in EMSs than others do. Full article

(This article belongs to the Special Issue Corporate Sustainability: Innovative Management and Accounting Tools)

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17 pages, 961 KiB

Open AccessArticle

Development of Road Freight Transport Indicators Focused on Sustainability to Assist Shippers: An Analysis Conducted in France through the FRET 21 Programme

by Nathalie Touratier-Muller and Jacques Jaussaud

Sustainability 2021, 13(17), 9641; https://doi.org/10.3390/su13179641 - 27 Aug 2021

Cited by 11 | Viewed by 2738

Abstract

The transport procurement process is based on criteria selected by shippers when soliciting tenders from carriers. Although sustainable transport indicators are not yet a formal selection criterion in France, some indicators are starting to be gradually considered in freight transport contracts between shippers and carriers. Dispersed information can be gathered regarding Euro 5 and Euro 6 standards compliance for trucks, their fuel consumption, the number of signatory shippers to the CO₂ reduction charter, and the search for less-polluting alternative freight solutions. However, these elements are difficult to quantify, and it is often hard to formalise and evaluate their related performance. Therefore, the objective of this article is to draw up, at the request of ADEME (the French Environment and Energy Management Agency), a series of reliable, operational sustainable transport indicators that can be applied to all shippers regardless of their size or industry sector. As part of the FRET 21 charter deployment in France, this article proposes a list of measurable sustainability indicators to support transport buyers when selecting freight carriers. Full article

(This article belongs to the Special Issue Corporate Sustainability: Innovative Management and Accounting Tools)

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21 pages, 675 KiB

Open AccessArticle

The Integrated Role of Personal Values and Theory of Planned Behavior to Form a Sustainable Entrepreneurial Intention

by Nosheena Yasir, Nasir Mahmood, Hafiz Shakir Mehmood, Osama Rashid and An Liren

Sustainability 2021, 13(16), 9249; https://doi.org/10.3390/su13169249 - 18 Aug 2021

Cited by 32 | Viewed by 6055

Abstract

Intentions have been described as a key driver of sustainable entrepreneurial opportunity recognition and eventually activity. As a result of this study, interest may increase in entrepreneurship intentions across numerous entrepreneurial levels and styles, specifically from the point of view of sustainability. However, research to date has not been able to completely determine how the intrinsic complications of instantaneously producing social, environmental, and economic means will have an impact on the intentions of university students. This study sought to inspect the impact of self-transcending and self-enhancing value on the advent of intentions. The theory of planned behavior is an adaptive theory that this study quantitatively analyzed using a structural equation model and survey data from 577 university students in Punjab, Pakistan. The empirical findings show that altruistic, biospheric, hedonic, and egoistic values all have an indirect effect on sustainability-driven entrepreneurial intentions, which is important to understand when assessing attitudes toward sustainable entrepreneurship and perceived behavior control. In essence, attitudes, perceived behavior, and social norms all affect aspirations to become a sustainable entrepreneur. In real-world terms, the findings indicate that by using value activation techniques to increase attitudes and educational interest, practitioners may promote sustainable entrepreneurial intentions. It is also suggested how government services could be improved as part of the strategy. Full article

(This article belongs to the Special Issue Corporate Sustainability: Innovative Management and Accounting Tools)

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18 pages, 279 KiB

Open AccessArticle

How Small and Medium-Sized Enterprises Can Uptake the Sustainable Development Goals through a Cluster Management Organization: A Case Study

by Eduardo Jiménez, Marta de la Cuesta-González and Montserrat Boronat-Navarro

Sustainability 2021, 13(11), 5939; https://doi.org/10.3390/su13115939 - 25 May 2021

Cited by 17 | Viewed by 4863

Abstract

Even though many small and medium-sized enterprises (SMEs) realize the importance of the Sustainable Development Goals (SDGs) for their sustainable business development, they face difficulties when individually pursuing this target. This paper aims to provide cluster-based SMEs with a framework to facilitate the uptake of the SDGs through a cluster network model. By focusing on the case study of a furniture production Cluster Management Organization (CMO Habic a network-based approach to sustainability management is analyzed in order to integrate the SDGs framework into SMEs’ everyday language and day-to-day operations. Through a cluster model approach, industry-specific sustainability material issues are tackled jointly and with the aim of applying a common solution to a similar challenge, Lehi-ODS, an online sustainability management tool for SME self-evaluation, has been developed wherein the participating SMEs can gain an overarching knowledge about the UN 2030 Agenda, assess their own alignment with the SDGs and with respect to that of their peers, and prioritize initiatives to correctly deliver them. The main conclusion derived from the paper is that a CMO is deemed to be a valuable driver in identifying common sector-specific challenges of corporate sustainability and in addressing collectively the question of contributing to the SDGs. Full article

(This article belongs to the Special Issue Corporate Sustainability: Innovative Management and Accounting Tools)

17 pages, 1365 KiB

Open AccessArticle

Determinants of Corporate Anti-Corruption Disclosure: The Case of the Emerging Economics

by Maider Aldaz Odriozola and Igor Álvarez Etxeberria

Sustainability 2021, 13(6), 3462; https://doi.org/10.3390/su13063462 - 20 Mar 2021

Cited by 11 | Viewed by 3596

Abstract

Corruption is a key factor that affects countries’ development, with emerging countries being a geographical area in which it tends to generate greater negative effects. However, few empirical studies analyze corruption from the point of view of disclosure by companies in this relevant geographical area. Based on a regression analysis using data from the 96 large companies from 15 emerging countries included in the 2016 International Transparency Report, this paper seeks to understand what determinants affect such disclosure. In that context, this paper provides empirical evidence to understand the factors that influence reporting on anti-corruption mechanisms in an area of high economic importance that has been little studied to date, pointing to the positive effect of press freedom in a country where the company is located and with the industry being the unique control variable that strengthens this relationship. Full article

(This article belongs to the Special Issue Corporate Sustainability: Innovative Management and Accounting Tools)

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22 pages, 361 KiB

Open AccessArticle

Components of Countries’ Regulative Dimensions and Voluntary Carbon Disclosures

by Antonio J. Mateo-Márquez, José M. González-González and Constancio Zamora-Ramírez

Sustainability 2021, 13(4), 1914; https://doi.org/10.3390/su13041914 - 10 Feb 2021

Cited by 7 | Viewed by 3022

Abstract

The previous literature has demonstrated that countries’ regulative contexts positively influence voluntary corporate carbon disclosures. However, little research has been conducted into the relationship between the different components of the regulative dimension of institutions and voluntary carbon disclosure. Drawing on the theoretical framework of New Institutional Sociology (NIS), this study examines the influence of the different components of the regulative context (rules; monitoring mechanisms and punishments; rewards) both on firms’ propensity to disclose carbon information and on the quality of disclosures. Based on a global sample of 2176 companies that participated in the 2015 Carbon Disclosure Project (CDP) climate report, this paper uses the Heckman two-stage approach in an attempt to model firms’ decisions as to whether to disclose carbon information, as well as the quality of said disclosures. The results show that the regulative components positively influence firms’ decisions to voluntarily disclose carbon data. They also show that the quality of disclosures is positively affected by climate-related rules and rewards, but that it is not influenced by monitoring mechanisms and punishments related to climate change. This paper is the first to take the step of addressing the components of the climate-related regulative pillar of institutions in the same regression setting. Full article

(This article belongs to the Special Issue Corporate Sustainability: Innovative Management and Accounting Tools)

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