Bridging the Gap: Exploring Sustainability from a Business Perspective
A special issue of Administrative Sciences (ISSN 2076-3387).
Deadline for manuscript submissions: closed (31 August 2024) | Viewed by 8928
Special Issue Editors
Interests: IPSASs; public sector accounting harmonization; university performance measurement system; SDGs; non-financial information; integrated reporting; gender reporting; accounting education
Special Issues, Collections and Topics in MDPI journals
Interests: financial reporting; disclosure; earning management; corporate governance; public sector accounting and performance management
Special Issues, Collections and Topics in MDPI journals
Interests: performance measurement in the university; fair value; business combination; intellectual capital and international accounting standards in both the private and public sectors
Special Issues, Collections and Topics in MDPI journals
Special Issue Information
Dear Colleagues,
Sustainability has emerged as a prominent topic within society, evolving into a research domain that intersects with various disciplines. It represents a multidisciplinary construct of paramount importance within the sphere of business, exerting a profound impact on various facets of business-focused research. The increasing interest in this topic among scholars is propelled not only by the heightened emphasis placed on sustainability by regulators and policymakers (particularly concerning sustainability reporting) but also by recent corporate scandals, further elevating the relevance of this thematic area.
The origins of sustainability can be traced back to the broader concept of "Sustainable Development" as defined by the Brundtland Commission of the United Nations: "sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs."
Furthermore, in light of the emergence of the 2030 Agenda for Sustainable Development by the United Nations, sustainability and the related Sustainable Development Goals (SDGs) have garnered substantial attention in academic research (e.g., Avrampou et al., 2019; Bebbington and Unerman, 2018; Dyllick and Hockerts, 2002; García‐Sánchez et al., 2022; Ghobakhloo, 2020; Lozano, 2015; Ng an Rezaee, 2015).
In alignment with this overarching topic, we are delighted to extend an invitation for contributions to our forthcoming Special Issue, which explores the drivers and impacts of sustainability within the business domain.
Despite the considerable attention devoted by scholars, several avenues for future research in sustainability and business remain unexplored. Therefore, this Special Issue aspires to enrich the existing literature by soliciting qualitative and quantitative studies on a range of topics, including but not limited to the following:
- Theoretical frameworks for sustainability-related practices;
- Measurement of sustainability practices, encompassing approaches, methods, techniques, indicators, and metrics;
- The role of digitalization in advancing sustainability;
- The drivers and effects of sustainability practices in cross-country/cross-sector settings or within specific countries/sectors;
- Small and medium-sized enterprises (SMEs) and sustainability;
- Sustainability practices within organizations operating in the public sector;
- State-owned enterprises (SOEs) and sustainability;
- Sustainability practices in developing and developed countries;
- Sustainability reporting, including corporate responsibility (CR) reporting, corporate social responsibility (CSR) reporting, environmental, social, and governance (ESG) reporting, and reporting on SDGs;
- Symbolic and substantive approaches to sustainability reporting in a cross-country/cross-sector setting or within specific countries/sectors;
- Stakeholder engagement and materiality on sustainability reporting.
We wholeheartedly encourage the submission of research contributions from scholars and practitioners. Submissions can take various forms, including high-quality qualitative or quantitative research, case studies, theoretical papers, systematic analyses, and more.
Dr. Natalia Aversano
Prof. Dr. Giuseppe Sannino
Prof. Dr. Paolo Tartaglia Polcini
Dr. Giovanni Zampone
Guest Editors
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Keywords
- sustainability
- sustainable development
- business
- organizations
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