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Corporate Environmental Responsibility for a Sustainable Future

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: 20 February 2026 | Viewed by 353

Special Issue Editor


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Guest Editor
Department of Accounting and Corporate Governance, Macquarie University, Sydney, NSW, Australia
Interests: sustainability; sustainable development goals; integrated reporting; sustainable control systems

Special Issue Information

Dear Colleagues,

Given the greater awareness of environmental changes, corporations can no longer abstain from their social and economic impacts. Sustainability requires organisations to consider the way they operate and how environmental, social, and economic factors shape the way they do business and ensure that organisations conduct their operations in an environmentally sustainable manner. This aim goes beyond compliance to environmental laws and regulations, encompassing proactive approach to reduce carbon footprints, minimise waste, conserve resources, and support biodiversity. It reflects their environmental responsibility (called Corporate Environmental Responsibility (CER), a subset of Corporate Social Responsibility (CSR)) to mitigate the risk of their negative effects and organisational activities on the planet and to acknowledge such a responsibility. By incorporating environmentally responsible practises, organisations can reduce their ecological impacts and enhance their reputation, attract environmentally conscious consumers, and contribute to efforts to address environmental challenges. The critical areas of focus in CER include crucial areas such as energy management and waste management. The research underpinning CER will contribute to sustainable and related practises.

In this Special Issue, we expect to address the challenges underpinning sustainability, socio-economic, scientific, and integrated approaches to sustainable development. Our aim is to define and quantify sustainability, measure and monitor sustainability (including sustainability tools), applications of sustainability, policies and laws relating to sustainability, etc. Hence, any article (quantitative or qualitative) addressing these issues is welcomed. You can find more information on the aim and scope of our Special Issue at the following link:

https://www.mdpi.com/journal/sustainability/about.

Prof. Dr. Rahat Munir
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 250 words) can be sent to the Editorial Office for assessment.

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

  • carbon accounting
  • energy and waste management
  • sustainability
  • Sustainable Development Goals
  • corporate environmental responsibility
  • sustainability controls

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Published Papers (1 paper)

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Research

18 pages, 1839 KB  
Article
Environmental Management Accounting—Determinants, Factors, and Relationship with Business Process Management
by Beata Dratwińska-Kania and Anna Maria Karmańska
Sustainability 2026, 18(1), 162; https://doi.org/10.3390/su18010162 - 23 Dec 2025
Abstract
Driven by the increasing importance of sustainable development, Environmental Management Accounting (EMA) has become a key focus in modern accounting. However, the factors influencing EMA use and its relationship with Business Process Management (BPM) remain underexplored. This study aims to identify the organizational [...] Read more.
Driven by the increasing importance of sustainable development, Environmental Management Accounting (EMA) has become a key focus in modern accounting. However, the factors influencing EMA use and its relationship with Business Process Management (BPM) remain underexplored. This study aims to identify the organizational factors that determine EMA intensity and to empirically examine its correlation with BPM—a relationship that has been theorized but not yet empirically verified. The research is based on a survey of 746 practitioners across 26 countries, conducted in December 2024. Data analysis involved k-means clustering validated by one-way ANOVA with Tukey’s HSD post hoc tests and Spearman’s coefficients. The results show that EMA intensity is highly dependent on organizational context. Four distinct profiles were identified: “Market Leaders,” “Laggards,” “Micros,” and “Average.” Additionally, high EMA intensity (mean = 3.25) strictly correlates with larger company size, greater technological sophistication, and decentralized decision-making, as seen in the “Market Leaders” group. Conversely, “Micros” and “Laggards” demonstrated significantly lower adoption levels (means of 2.15 and 1.37, respectively), suggesting that resource availability and technology are prerequisites for advanced EMA. Notably, no link was found between EMA intensity and environmental uncertainty. Importantly, the study provides new empirical evidence of a significant positive relationship between EMA and BPM intensities. These findings indicate that standardized reporting regulations (e.g., EU CSRD) may disproportionately burden smaller, less technologically advanced organizations. Therefore, policymakers should combine environmental mandates with support for digitalization, especially in developing economies where organizational maturity often necessitates capacity-building initiatives. Full article
(This article belongs to the Special Issue Corporate Environmental Responsibility for a Sustainable Future)
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