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Environmental Sustainability, Society, and Businesses: Public and Managerial Opinions on Environmental Issues

A special issue of Sustainability (ISSN 2071-1050).

Deadline for manuscript submissions: 31 May 2026 | Viewed by 3927

Special Issue Editors

Dr. Michalis Skordoulis

E-Mail Website
Guest Editor
Department of Tourism Management, University of West Attica, Egaleo Park Campus, 12243 Egaleo, Greece
Interests: green business; green entrepreneurship; green innovation; sustainable development; ESG; strategy; tourism
Special Issues, Collections and Topics in MDPI journals
Prof. Dr. Petros Kalantonis

E-Mail Website
Guest Editor
Department of Tourism Management, University of West Attica, Egaleo Park Campus, 12243 Egaleo, Greece
Interests: financial accounting; financial reporting; financial statement analysis; sustainable development; ESG
Special Issues, Collections and Topics in MDPI journals
Prof. Dr. Garyfallos Arabatzis

E-Mail Website
Guest Editor
Department of Forestry and Management of the Environment and Natural Resources, Democritus University of Thrace, 68200 Orestiada, Greece
Interests: forest resource development; green entrepreneurship and innovation; regional development; forest valuation and accounting; land use planning; financial management
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

Environmental sustainability is at the forefront of global discourse, driven by urgent issues such as climate crisis, natural disasters, biodiversity loss, and resource depletion. Both society and businesses play crucial roles in addressing these environmental challenges, but their approaches and priorities often differ. Society, represented by consumers, communities, and civil organizations, tends to prioritize ethical responsibility, long-term environmental preservation, and equitable resource use. Businesses, on the other hand, must balance sustainability goals with economic performance, growth, and operational efficiency.  

In recent years, businesses have increasingly incorporated sustainability into their strategies, influenced by both societal pressure and regulatory requirements. Environmental, social, and governance (ESG) considerations provide a framework for businesses to integrate sustainability into their operations, reflecting both ethical and financial motivations. However, businesses and society may still hold differing viewpoints on what constitutes meaningful environmental action.

Understanding these differing viewpoints and how they influence each other is essential for advancing more effective and collaborative sustainability solutions. By exploring the intersections and divergences between societal and managerial opinions, this Special Issue seeks to uncover how these distinct perspectives can contribute to a more sustainable future.

This Special Issue aims to explore the varied perspectives of both society and businesses on environmental sustainability, providing evidence on the differences in their viewpoints and the implications these have for environmental policy and practice. This exploration of different viewpoints can provide insights into how they can shape environmental sustainability outcomes. 

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

  • Societal expectations and corporate sustainability efforts;
  • Societal perceptions on climate crisis;
  • Natural disasters mitigation;
  • Corporate views on environmental responsibility;
  • Public perception of corporate sustainability;
  • Influence of consumer behavior on business sustainability;
  • Managerial challenges in implementing sustainability;
  • The role of ESG in shaping business and public perspectives;
  • Collaborative approaches to sustainability;
  • Impact of ESG on corporate financial performance;
  • Sustainability reporting and financial outcomes;
  • Tourism and environmental sustainability;
  • Cultural dimensions of sustainability;
  • The role of ESG in shaping business and public perspectives.

We look forward to receiving your contributions.

Dr. Michalis Skordoulis
Prof. Dr. Petros Kalantonis
Prof. Dr. Garyfallos Arabatzis
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 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

  • environmental sustainability
  • corporate social responsibility (CSR)
  • ESG
  • sustainability reporting
  • public opinion
  • financial performance
  • green tourism
  • cultural sustainability
  • consumer behavior
  • stakeholder engagement

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Further information on MDPI's Special Issue policies can be found here.

Published Papers (5 papers)

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Research

30 pages, 1527 KB  
Article
Food Waste and the Three Pillars of Sustainability: Economic, Environmental and Social Perspectives from Greece’s Food Service and Retail Sectors
by Evanthia K. Zervoudi, Apostolos G. Christopoulos and Ioannis Niotis
Sustainability 2025, 17(22), 9954; https://doi.org/10.3390/su17229954 - 7 Nov 2025
Abstract
Food loss and food waste (FLFW) constitute a major global challenge with profound economic, environmental, and social consequences. This study examines how businesses in Greece’s food service and retail sectors perceive and manage food waste, integrating the triple bottom line framework—economic, environmental, and [...] Read more.
Food loss and food waste (FLFW) constitute a major global challenge with profound economic, environmental, and social consequences. This study examines how businesses in Greece’s food service and retail sectors perceive and manage food waste, integrating the triple bottom line framework—economic, environmental, and social sustainability—as the guiding analytical lens. The research aims to: (1) analyze perceptions, practices, and barriers to food waste reduction among businesses; (2) explore the relationship between awareness, business policies, technological adoption, and consumer-oriented strategies; and (3) situate the Greek experience within broader European and international contexts to identify transferable lessons for policy and business innovation. Drawing on a structured survey of 250 industry representatives and comparative international evidence, the study finds that although awareness of food waste is widespread, it remains weakly connected to structured policies, technology adoption, or operational practices. Businesses recognize economic opportunities in waste reduction—such as supply chain optimization and near-expiry discounting—but these remain underexploited due to a lack of strong regulatory and financial incentives. The findings highlight that addressing food waste is not only an environmental and ethical necessity but also a strategic opportunity to enhance economic resilience, competitiveness, and sustainability within the agri-food sector. Full article
(This article belongs to the Special Issue Environmental Sustainability, Society, and Businesses: Public and Managerial Opinions on Environmental Issues)
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32 pages, 1019 KB  
Article
Audit Quality Indicators Across Jurisdictions: Regulatory Diversity, ESG Integration, and Implications for Public Trust
by Alexandros Garefalakis, Ioannis Sitzimis, Erasmia Angelaki, Panagiotis Giannopoulos and Panagiotis Kyriakogkonas
Sustainability 2025, 17(21), 9421; https://doi.org/10.3390/su17219421 - 23 Oct 2025
Viewed by 665
Abstract
Audit Quality Indicators (AQIs) have become vital tools for assessing and improving audit performance. This study examines how AQIs are defined, implemented, and interpreted across jurisdictions, with a particular focus on their integration into ESG (Environmental, Social, and Governance) assurance. Through a cross-jurisdictional [...] Read more.
Audit Quality Indicators (AQIs) have become vital tools for assessing and improving audit performance. This study examines how AQIs are defined, implemented, and interpreted across jurisdictions, with a particular focus on their integration into ESG (Environmental, Social, and Governance) assurance. Through a cross-jurisdictional comparison covering the EU, UK, US, and Canada, we analyze regulatory diversity and explore how different oversight models influence AQI adoption. Our findings reveal that AQIs play an increasingly important role not only in enhancing audit transparency but also in reinforcing the credibility of sustainability reporting under evolving frameworks like the EU’s Corporate Sustainability Reporting Directive (CSRD). However, implementation remains fragmented, and standardization challenges persist. The study offers empirical insights from a large-scale survey of audit professionals, highlighting how perceptions of audit quality vary by country, experience, and organizational context. We conclude that the harmonization of AQI frameworks, especially with ESG-focused metrics, is essential to foster public trust and ensure the accountability of sustainability assurance. Full article
(This article belongs to the Special Issue Environmental Sustainability, Society, and Businesses: Public and Managerial Opinions on Environmental Issues)
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17 pages, 464 KB  
Article
Embedding Corporate Social Responsibility in Retail Strategy: Strategic, Sustainable, and Localized Approaches to Building Brand Equity and Loyalty
by Angelis-Evangelos Papadopoulos, Panagiotis Arsenos, Nicos Sykianakis and Dimitrios Stavroulakis
Sustainability 2025, 17(21), 9385; https://doi.org/10.3390/su17219385 - 22 Oct 2025
Viewed by 305
Abstract
Corporate Social Responsibility (CSR) has evolved from philanthropy to a strategic capability, but its role in recovering economies remains underexplored. This study examines how CSR strategies affect consumer perceptions in the Greek retail sector, where firms face fragile trust and constrained resources. Using [...] Read more.
Corporate Social Responsibility (CSR) has evolved from philanthropy to a strategic capability, but its role in recovering economies remains underexplored. This study examines how CSR strategies affect consumer perceptions in the Greek retail sector, where firms face fragile trust and constrained resources. Using survey data from 322 consumers, the research tested three drivers of CSR effectiveness: strategic integration into core business and community engagement, emphasis on sustainability-oriented initiatives, and localization to cultural and stakeholder expectations. Data were analyzed through exploratory factor analysis to validate the constructs, followed by hierarchical multiple regression to assess their influence on perceived CSR performance. Results showed that CSR embedded transparently into strategy had strong effects on consumers’ overall evaluations of CSR effectiveness, sustainability-oriented actions emerged as the most powerful predictor of perceived CSR performance, and localized initiatives enhanced trust and authenticity by signaling responsiveness to community needs. Perceived CSR performance was conceptualized as an integrative construct, capturing outcomes such as brand equity, consumer engagement, and loyalty in a unified evaluative measure. These findings suggest that CSR is a credible driver of consumer value even during economic recovery and that its effectiveness depends on authenticity, environmental relevance, and cultural fit. The study offers theoretical contributions by contextualizing CSR in fragile markets and provides practical guidance for retailers seeking resilience through responsible, strategically aligned practices. Full article
(This article belongs to the Special Issue Environmental Sustainability, Society, and Businesses: Public and Managerial Opinions on Environmental Issues)
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23 pages, 398 KB  
Article
Business Strategies and Corporate Reporting for Sustainability: A Comparative Study of Materiality, Stakeholder Engagement, and ESG Performance in Europe
by Andreas-Errikos Delegkos, Michalis Skordoulis and Petros Kalantonis
Sustainability 2025, 17(19), 8814; https://doi.org/10.3390/su17198814 - 1 Oct 2025
Viewed by 617
Abstract
This study investigates the relationship between corporate reporting practices and the value relevance of accounting information by analyzing 100 publicly listed non-financial European firms between 2015 and 2019. Drawing on the Ohlson valuation framework, the analysis combines random effects with Driscoll–Kraay standard errors [...] Read more.
This study investigates the relationship between corporate reporting practices and the value relevance of accounting information by analyzing 100 publicly listed non-financial European firms between 2015 and 2019. Drawing on the Ohlson valuation framework, the analysis combines random effects with Driscoll–Kraay standard errors and System GMM estimations to assess the role of financial and non-financial disclosures. Materiality and stakeholder engagement were scored through content analysis of corporate reports, while ESG performance data were obtained from Refinitiv Eikon. The results show that financial fundamentals remain the most robust determinants of firm value, consistent with Ohlson’s model. Among qualitative disclosures, materiality demonstrates a strong and statistically significant positive association with market value in the random effects specification, while stakeholder engagement and ESG scores do not attain statistical significance. In the dynamic panel model, lagged market value is highly significant, confirming the persistence of valuation, while the effect of materiality and stakeholder engagement diminishes. Interaction models further indicate that materiality strengthens the relevance of earnings but reduces the role of book value, underscoring its selective contribution. Overall, the findings provide partial support for the claim that Integrated Reporting enhances the value relevance of accounting information. It suggests that the usefulness of IR depends less on adoption per se and more on the quality and substance of disclosures, particularly the integration of financial material ESG issues into corporate reporting. This highlights IR’s potential to improve transparency, accountability, and investor decision making, thereby contributing to more effective capital market outcomes. Full article
(This article belongs to the Special Issue Environmental Sustainability, Society, and Businesses: Public and Managerial Opinions on Environmental Issues)
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20 pages, 622 KB  
Article
The Role of Corporate Environmental Responsibility in Driving Sustainability-Oriented Employee Engagement: A Moderated Mediation Model
by Xin Wang, Wenxiu Hu, Mudan Ren, Yazhou Liu and Xinli Yu
Sustainability 2025, 17(16), 7199; https://doi.org/10.3390/su17167199 - 8 Aug 2025
Viewed by 1152
Abstract
With growing public concern over environmental issues, organizations are facing increasing pressure to demonstrate a genuine and measurable commitment to environmental sustainability. In this context, understanding how corporate environmental responsibility (CER) shapes employee engagement (EE) is essential. This understanding helps align organizational behavior [...] Read more.
With growing public concern over environmental issues, organizations are facing increasing pressure to demonstrate a genuine and measurable commitment to environmental sustainability. In this context, understanding how corporate environmental responsibility (CER) shapes employee engagement (EE) is essential. This understanding helps align organizational behavior with both internal goals and broader societal expectations. Although the impact of corporate social responsibility (CSR) on EE has been widely studied, the specific role of CER—a key subdimension of CSR—remains underexplored. To address this gap, we developed a moderated mediation model grounded in social exchange theory, social identity theory, and signaling theory. This model aims to reveal how CER influences EE and through which mechanisms. Based on survey data from 418 employees in large Chinese manufacturing firms, our results show that perceived CER significantly enhances EE. This effect occurs primarily through the strengthening of organizational pride. Furthermore, online media coverage reinforces the relationship between perceived CER and organizational pride. It also amplifies the indirect impact of perceived CER on EE via this pride. These findings contribute to the corporate sustainability literature by showing how credible and visible environmental actions can enhance employee alignment and engagement. Practical implications are discussed for organizations seeking to connect managerial priorities with society’s call for transparent and authentic environmental initiatives. Full article
(This article belongs to the Special Issue Environmental Sustainability, Society, and Businesses: Public and Managerial Opinions on Environmental Issues)
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