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Sustainability
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Corporate Sustainability and ESG: Strategies, Tools, Good Practices and Challenges
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Corporate Sustainability and ESG: Strategies, Tools, Good Practices and Challenges

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 March 2026 | Viewed by 13011

Special Issue Editor

Prof. Dr. Otávio José Oliveira

E-Mail Website
Guest Editor
Production Department/Faculty of Engineering and Sciences, Guaratinguetá Campus, São Paulo State University (UNESP), Guaratinguetá 12516-410, SP, Brazil
Interests: sustainability; ESG; circular economy; industry 4.0; integrated management systems
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

Sustainability stands as a paramount objective for humanity, encompassing economic, environmental, and social dimensions within a comprehensive framework. It entails restoring and safeguarding the environment, prioritizing human welfare and societal concerns, and securing the prosperity and longevity of present and future generations. Confronted by pressing global issues like climate change, dwindling natural resources, and escalating social disparities, embracing sustainable practices becomes imperative to safeguard planetary ecosystems, foster inclusive economic progress, and uphold the societal welfare of diverse communities.

The study of the history, principles, tools, and applications of sustainability and ESG (Environmental, Social, and Governance) emerges as a crucial endeavor in safeguarding the planet, enhancing human well-being, and fortifying organizational resilience. Delving into this interdisciplinary field provides insights into past successes and failures, guiding contemporary strategies to mitigate environmental degradation, promote social equity, and strengthen governance frameworks. By unraveling the intricate tapestry of sustainability and ESG, researchers and practitioners equip themselves with essential knowledge and methodologies to foster sustainable development, mitigate risks, and cultivate resilient organizations that harmonize with planetary and societal needs alike.

The main objective of this Special Issue is to bring together articles that contribute to sustainable development in its most varied aspects, with an emphasis on tools for sustainability, ESG, GRI, and SDGs, ranging from theoretical reflections, through the presentation and analysis of applications, to proposals for various solutions.

In this Special Issue, original research articles and reviews are welcome. Research areas may include (but are not limited to) the following:

  • Triple Bottom Line;
  • Sustainable Finance and Responsible Investment;
  • Social Innovation and Sustainable Entrepreneurship;
  • Ethics and Corporate Governance;
  • Human Development and Quality of Life;
  • Green and Circular Economy;
  • ESG, GRI, SDGs, etc.

I look forward to receiving your contributions.

Prof. Dr. Otávio José Oliveira
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

  • sustainability
  • ESG
  • GRI
  • SDGs
  • CE
  • governance

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Published Papers (7 papers)

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Research

13 pages, 235 KiB  
Article
The Influence of Institutional Pressures on Environmental, Social, and Governance Responsibility Fulfillment: Insights from Chinese Listed Firms
by Haoming Ding and Zerui Wang
Sustainability 2025, 17(9), 3982; https://doi.org/10.3390/su17093982 - 28 Apr 2025
Cited by 1 | Viewed by 1529
Abstract
Grounded in institutional theory, this study uses a sample of A-share listed companies from 2009 to 2023 to empirically examine the effects of coercive, mimetic, and normative pressures on corporate ESG responsibility. The results indicate that coercive and mimetic pressures significantly promote ESG [...] Read more.
Grounded in institutional theory, this study uses a sample of A-share listed companies from 2009 to 2023 to empirically examine the effects of coercive, mimetic, and normative pressures on corporate ESG responsibility. The results indicate that coercive and mimetic pressures significantly promote ESG responsibility fulfilment, while normative pressures have a negative impact. This research expands the application of institutional theory to ESG practices, offering valuable insights for policymakers, regulators, and corporate managers. By strengthening supervision, promoting industry best practices, and fostering social responsibility awareness, corporate ESG fulfilment can be further advanced, driving sustainable development. Full article
(This article belongs to the Special Issue Corporate Sustainability and ESG: Strategies, Tools, Good Practices and Challenges)
21 pages, 1054 KiB  
Article
Carbon Border Adjustment Mechanism as a Catalyst for Greenfield Investment: Evidence from Chinese Listed Firms Using a Difference-in-Differences Model
by Jiayi Liu, Weidong Wang, Tengfei Jiang, Huirong Ben and Jie Dai
Sustainability 2025, 17(8), 3492; https://doi.org/10.3390/su17083492 - 14 Apr 2025
Viewed by 977
Abstract
Research on the EU’s Carbon Border Adjustment Mechanism (CBAM) has predominantly examined its implications for climate governance and export trade yet overlooked how enterprises adapt their foreign investment strategies. Using panel data from Chinese listed companies between 2011 and 2022, this study employs [...] Read more.
Research on the EU’s Carbon Border Adjustment Mechanism (CBAM) has predominantly examined its implications for climate governance and export trade yet overlooked how enterprises adapt their foreign investment strategies. Using panel data from Chinese listed companies between 2011 and 2022, this study employs the CBAM as a quasi-natural experiment and applies a difference-in-differences (DID) model for analysis. Our findings indicate that the CBAM has a significant positive impact on outward greenfield investments, as robustly validated through a series of rigorous robustness checks. Mechanism analysis reveals two operational channels: trade restructuring effect (reduced export shares) and innovation-driven demand effect (enhanced R&D intensity). Heterogeneity tests further indicate more substantial CBAM responsiveness among eastern coastal firms, non-state-owned enterprises, and those pursuing horizontal production-oriented expansions. This study contributes to the literature on CBAM’s effects and offers practical recommendations for enterprises to mitigate CBAM’s impact via greenfield investments. Full article
(This article belongs to the Special Issue Corporate Sustainability and ESG: Strategies, Tools, Good Practices and Challenges)
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38 pages, 819 KiB  
Article
The Impact of Climate Risk on Insurers’ Sustainable Operational Efficiency: Empirical Evidence from China
by Ziheng Xu, Houqing Fang and Weidong Wang
Sustainability 2025, 17(8), 3423; https://doi.org/10.3390/su17083423 - 11 Apr 2025
Viewed by 1318
Abstract
The operational efficiency of insurance companies is crucial for their long-term stability and sustainable development. Climate risk has emerged as a significant factor affecting insurers’ operational performance in the context of global climate change and sustainable development goals. Although prior research provides a [...] Read more.
The operational efficiency of insurance companies is crucial for their long-term stability and sustainable development. Climate risk has emerged as a significant factor affecting insurers’ operational performance in the context of global climate change and sustainable development goals. Although prior research provides a solid foundation, further exploration is needed to clarify how climate risk influences insurers’ efficiency and underlying mechanisms. This paper uses panel data from 248 Chinese insurance companies spanning 2011 to 2021 to construct a climate risk indicator and systematically examines the potential pathways through which this indicator influences operational efficiency. Precisely, absolute temperature deviation measures physical climate risk, and an entropy-weighted method captures climate transition risk; the DEA model evaluates operating efficiency. A fixed-effects model reveals that physical climate risk may adversely affect operational efficiency, while climate transition risk demonstrates a U-shaped relationship with efficiency. Mechanism analysis shows that physical climate risk increases exposure to natural disaster losses, whereas transition risk may encourage green insurance development. Heterogeneity emerges across insurer types and between coastal and non-coastal regions, with resilient infrastructure mitigating the adverse effects of physical risks and insurance technology driving gradual transformation to offset initial transition risks. Overall, this study expands the perspective on how climate risk shapes the insurance industry’s sustainable development, offering theoretical and practical insights for policymakers to optimize risk management and promote green finance. Full article
(This article belongs to the Special Issue Corporate Sustainability and ESG: Strategies, Tools, Good Practices and Challenges)
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31 pages, 1219 KiB  
Article
A Study on the Impact of Corporate Digital Transformation on Environmental, Social, and Governance (ESG) Performance: Mechanism Analysis Based on Resource Allocation Efficiency and Technological Gap
by Yu Sang, Kannan Loganathan and Priya Sukirthanandan
Sustainability 2025, 17(8), 3308; https://doi.org/10.3390/su17083308 - 8 Apr 2025
Cited by 1 | Viewed by 1604
Abstract
For a country like China, which places equal emphasis on economic development and environmental governance, the exploration of the potential of digital transformation to enhance corporate Environmental, Social, and Governance (ESG) performance is of paramount importance in achieving the carbon peak target by [...] Read more.
For a country like China, which places equal emphasis on economic development and environmental governance, the exploration of the potential of digital transformation to enhance corporate Environmental, Social, and Governance (ESG) performance is of paramount importance in achieving the carbon peak target by 2030. Accordingly, this paper employs a two-way fixed-effects model to analyze the impact of digital transformation on corporate ESG performance, based on annual data from Chinese listed companies from 2014 to 2023. On this basis, we established a theoretical framework and implemented a dual fixed-effects model. The findings argue that digital transformation materially enhances corporate ESG performance, primarily by enhancing resource allocation efficiency and narrowing the technological gap. The research results are confirmed to be valid through rigorous robustness testing and endogeneity analysis, with evident effects observed in large-scale, technology-intensive, asset-intensive, central–eastern regions, and high-tech enterprises. This research offers both theoretical foundations and practical insights for companies pursuing ESG performance enhancement through digital transformation while also providing a valuable point of reference for policymakers working toward green transformation and the carbon peaking target. Full article
(This article belongs to the Special Issue Corporate Sustainability and ESG: Strategies, Tools, Good Practices and Challenges)
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26 pages, 431 KiB  
Article
ESG Policy–Practice Decoupling: A Measurement Framework and Empirical Validation
by Atta Guy Sylvestre Loko and Eduardo Schiehll
Sustainability 2025, 17(3), 1203; https://doi.org/10.3390/su17031203 - 2 Feb 2025
Cited by 1 | Viewed by 2165
Abstract
As sustainability becomes more critical to corporate strategy and performance, firms, investors, and researchers must continue to refine methods for measuring and addressing the gap between rhetoric and reality. Closing this gap is crucial to ensuring that externally oriented ESG claims are supported [...] Read more.
As sustainability becomes more critical to corporate strategy and performance, firms, investors, and researchers must continue to refine methods for measuring and addressing the gap between rhetoric and reality. Closing this gap is crucial to ensuring that externally oriented ESG claims are supported by genuine internal actions that benefit both the firm and society at large. To address this issue, this study introduces a theoretically driven framework to assess the alignment (or lack thereof) between firms’ ESG policies and their actual implementation. By proposing a more granular and objective measure, we address a gap in the existing literature. Additionally, we empirically validate this framework using data from ASSET4, providing insights into the extent and persistence of this phenomenon using a sample of S&P 1500 firms from 2016 to 2022. Our results reveal that misalignment between internal actions and external endorsements in managing environmental and social issues is both significant and persistent across the years analyzed. Over 80% of the sample firms exhibit this misalignment, underscoring its prevalence within the sample. In more recent years, however, firms have shown a clear tendency to prioritize internal actions over initiatives aimed at externally endorsing their efforts. Building on the framework we propose to measure ESG policy–practice decoupling, along with the empirical analysis we conducted, we discuss its broader implications and outline several opportunities for future research. Full article
(This article belongs to the Special Issue Corporate Sustainability and ESG: Strategies, Tools, Good Practices and Challenges)
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18 pages, 954 KiB  
Article
The Role of Corporate Agility in Advancing Sustainable Strategy: Examining the Influence of Shareholder Activism and Board Commitment
by Henri Harapan Saragih, Muhammad Saifi, Nila Firdausi Nuzula and Saparila Worokinasih
Sustainability 2024, 16(24), 10861; https://doi.org/10.3390/su162410861 - 11 Dec 2024
Cited by 1 | Viewed by 1497
Abstract
This study investigates the impact of shareholder activism and board of directors (BOD) commitment on corporate agility and sustainability strategy within Indonesia’s inland container depot (ICD) industry. Data from 147 ICDs were collected using a census sampling method and a standardized questionnaire with [...] Read more.
This study investigates the impact of shareholder activism and board of directors (BOD) commitment on corporate agility and sustainability strategy within Indonesia’s inland container depot (ICD) industry. Data from 147 ICDs were collected using a census sampling method and a standardized questionnaire with a Likert scale. Using a quantitative explanatory research design, the data were analyzed using Structural Equation Modeling (SEM) via WarpPLS. The findings show that both shareholder activism and BOD commitment have a significant positive effect on corporate agility. Additionally, shareholder activism and corporate agility positively influence sustainability strategy, while BOD commitment has no direct significant impact on sustainability strategy. However, corporate agility mediates the relationship between BOD commitment and sustainability strategy, suggesting that BOD commitment enhances corporate agility, which, in turn, fosters the integration of sustainable practices. These results highlight the critical roles of shareholder activism and BOD commitment in enhancing corporate agility and driving sustainable practices within Indonesia’s ICD sector. Full article
(This article belongs to the Special Issue Corporate Sustainability and ESG: Strategies, Tools, Good Practices and Challenges)
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14 pages, 274 KiB  
Article
Environmental, Social and Corporate Governance (ESG) and Total Factor Productivity: The Mediating Role of Financing Constraints and R&D Investment
by Haoming Ding, Wei Han and Zerui Wang
Sustainability 2024, 16(21), 9500; https://doi.org/10.3390/su16219500 - 31 Oct 2024
Cited by 6 | Viewed by 2929
Abstract
In recent years, “environment, society and governance” (ESG) has attracted widespread attention. As an investment philosophy focused on long-term value creation and non-financial performance indicators, ESG addresses internal governance challenges and fosters high-quality economic and social development. This study uses panel data analysis [...] Read more.
In recent years, “environment, society and governance” (ESG) has attracted widespread attention. As an investment philosophy focused on long-term value creation and non-financial performance indicators, ESG addresses internal governance challenges and fosters high-quality economic and social development. This study uses panel data analysis of 9125 observations from 1305 eligible companies to examine the relationship between ESG ratings, financing constraints, corporate research and development (R&D), and total factor productivity (TFP). It focuses on heavily polluting enterprises listed on the Shanghai and Shenzhen A-shares from 2012 to 2022. The findings show that (1) ESG ratings significantly impact TFP for the better, and (2) financial limitations act as a go-between for the ESG ratings and TFP connection, and (3) corporate R&D also serves as a mediator between ESG ratings and TFP. These findings offer valuable insights for shaping corporate ESG strategies, driving green transformation, enhancing productivity, advancing sustainable development, and supporting high-level environmental protection. Full article
(This article belongs to the Special Issue Corporate Sustainability and ESG: Strategies, Tools, Good Practices and Challenges)
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