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Sustainability
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Corporate Social Responsibility and Sustainable Economic Development
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Corporate Social Responsibility and Sustainable Economic Development

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: 31 May 2026 | Viewed by 10271

Special Issue Editors

Dr. Virginija Grybaitė

E-Mail Website
Guest Editor
Faculty of Business Management, Department of Business Technologies and Entrepreneurship, Vilnius Gediminas Technical University (Vilnius Tech), LT-10223 Vilnius, Lithuania
Interests: sharing economy; sustainable development; digital economy; entrepreneurship
Dr. Giedrė Lapinskienė

E-Mail Website
Guest Editor
1. Faculty of Business Management, Department of Business Technologies and Entrepreneurship, Vilnius Gediminas Technical University (Vilnius Tech), LT-10223 Vilnius, Lithuania
2. Faculty of Economics, University of Applied Science, Studentų g. 39, 08106 Vilnius, Lithuania
Interests: sustainable development; green economy; sustainable business
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

In the face of unprecedented environmental and social challenges, the role of businesses in promoting sustainable development has become increasingly vital. Sustainability is now a fundamental aspect of the modern world, necessitating that businesses engage in socially responsible activities to contribute to global prosperity. It is widely acknowledged that business operations inherently impact employees, society, and the environment. These linkages influence the success and longevity of businesses, prompting a growing number of companies to adopt socially responsible practices to ensure sustainable development. Companies are incorporating social, environmental, ethical, consumer, and human rights considerations into their business strategies and operations to achieve social responsibility. Corporate social responsibility (CSR) facilitates the sustainability and innovation of businesses, thereby contributing to a more sustainable economy. 

This Special Issue aims to collect articles that will improve our understanding of how integrating CSR into core business strategies can lead to sustainable development, benefiting both businesses and the broader community.

In this Special Issue, original research articles and reviews are welcome. Research areas may include (but are not limited to) the following: CSR, sustainable economic development, business strategies leading to sustainable economic development, and ESG issues.

Dr. Virginija Grybaitė
Dr. Giedrė Lapinskienė
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 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

  • corporate social responsibility
  • sustainable economic development
  • ESG
  • business strategies
  • business models
  • sustainable business

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Published Papers (3 papers)

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Research

31 pages, 1870 KB  
Article
The Link Between ESG Factors and Corporate Profitability: Evidence from Resource-Intensive Industries in Europe and the USA
by Aurelija Burinskienė, Virginija Grybaitė and Giedrė Lapinskienė
Sustainability 2025, 17(23), 10714; https://doi.org/10.3390/su172310714 - 29 Nov 2025
Cited by 2 | Viewed by 2641
Abstract
Recently, the role of businesses in advancing sustainable development has drawn growing attention from governments, investors, and a wide range of stakeholders. This increased focus has led enterprises to incorporate environmental, social, and governance (ESG) considerations into their strategic and operational decisions, driven [...] Read more.
Recently, the role of businesses in advancing sustainable development has drawn growing attention from governments, investors, and a wide range of stakeholders. This increased focus has led enterprises to incorporate environmental, social, and governance (ESG) considerations into their strategic and operational decisions, driven by evolving regulatory frameworks, increasing investor scrutiny, and rising consumer expectations. Despite this shift toward sustainability-oriented practices, the relationship between ESG performance and financial results remains a subject of considerable debate and empirical uncertainty. The research examines the links between separate ESG pillars and the financial performance of enterprises operating within resource-intensive industries, such as energy, industrials, materials, and utilities across Europe and the USA, based on a sample of 384 companies, using data from 2015 to 2024. The study focuses on differences between regions and further examines whether differences in the influence of individual ESG dimensions on the financial results of enterprises are evident within specific industries. The research findings present identified positive and statistically significant relationships with the environmental pillar of ESG for both Europe and the US regions. There are differences between the social and governance pillars of ESG and the financial performance of the resource-intensive industries of Europe and the USA. In Europe, there is a positive influence of social-related factors on financial performance, while in the USA, there is a negative impact. However, the governance-related factor shows that a statistically significant relationship exists with financial performance in the USA, and a negative one in Europe. These findings show the different focus directions of Europe and the USA regions. Full article
(This article belongs to the Special Issue Corporate Social Responsibility and Sustainable Economic Development)
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26 pages, 459 KB  
Article
Corporate ESG Performance and Supply Chain Financing: Evidence from China
by Fengpei Wu, Yijing Wang, Xiang Su, Jing Yang, Hongjuan Yu and Young-Seok Ock
Sustainability 2025, 17(23), 10551; https://doi.org/10.3390/su172310551 - 25 Nov 2025
Viewed by 3638
Abstract
In the context of the ongoing deepening of the “dual carbon” strategy and concepts of sustainable development, corporate environmental, social, and governance (ESG) performance has increasingly garnered the attention of various investment entities and gradually influenced key operational areas, such as supply chain [...] Read more.
In the context of the ongoing deepening of the “dual carbon” strategy and concepts of sustainable development, corporate environmental, social, and governance (ESG) performance has increasingly garnered the attention of various investment entities and gradually influenced key operational areas, such as supply chain financing. This paper analyzes the potential impact and mechanisms through which ESG performance affects corporate supply chain financing, using resource dependence and stakeholder theories as analytical lenses. The study utilizes data from A-share listed companies in China from 2013 to 2023 and finds that strong ESG performance significantly enhances the supply chain financing available to companies. This effect is particularly pronounced among state-owned enterprises, large firms, those with lower pollution levels, and companies in high-tech industries. Further analysis indicates that ESG performance positively influences supply chain financing by enhancing corporate reputation and reducing information asymmetry. Therefore, companies, financial institutions, and relevant government agencies should prioritize the development of ESG performance, integrate it into long-term strategies, promote standardized information disclosure, and support the sustainable development of supply chain financing. Full article
(This article belongs to the Special Issue Corporate Social Responsibility and Sustainable Economic Development)
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20 pages, 257 KB  
Article
Corporate Digital Transformation and Environmental Accounting Information Disclosure: A Dual Examination of Internal Empowerment and External Monitoring
by Jingjing Yao, Qian Bo and Yun Zhang
Sustainability 2025, 17(7), 2898; https://doi.org/10.3390/su17072898 - 25 Mar 2025
Cited by 6 | Viewed by 2984
Abstract
Environmental accounting information disclosure is crucial for heavily polluting enterprises to strengthen environmental governance and realize sustainable development. However, some enterprises still suffer from weak disclosure awareness and low disclosure quality. Therefore, improving the quality of environmental accounting information disclosure in the digital [...] Read more.
Environmental accounting information disclosure is crucial for heavily polluting enterprises to strengthen environmental governance and realize sustainable development. However, some enterprises still suffer from weak disclosure awareness and low disclosure quality. Therefore, improving the quality of environmental accounting information disclosure in the digital era has become an urgent task to achieve China’s goal of a green and low-carbon economy. Using data from Shanghai and Shenzhen A-share listed companies in China’s polluting industries from 2013 to 2022, this study explores the impact and channels of influence of digital transformation and environmental accounting information disclosure. It has been found that digital transformation significantly impacts the quality of environmental accounting information disclosure. Further, based on the dual perspectives of internal empowerment and external monitoring, digital transformation improves environmental accounting information disclosure by promoting executive compensation incentives and enhancing analyst attention. Furthermore, the positive impact of digital transformation on environmental accounting information disclosure is more pronounced with the implementation of new environmental protection laws, high-quality audits and a high level of digital transformation, and non-state-owned enterprises. The findings provide theoretical support for the government to improve the environmental accounting information disclosure system and provide valuable policy insights to promote digitalization and green, low-carbon transformation paths for heavily polluting enterprises. Full article
(This article belongs to the Special Issue Corporate Social Responsibility and Sustainable Economic Development)
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