Special Issue "Sustainable Business Development in Society"

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

Deadline for manuscript submissions: 31 December 2021.

Special Issue Editors

Dr. Ariful Hoque
E-Mail Website
Guest Editor
Murdoch Business School; Murdoch University, Perth, WA 6150, Australia
Interests: fintech; derivatives; data analytics; energy
Dr. Thi Le
E-Mail Website
Guest Editor
Murdoch Business School, Murdoch University, Perth 6150, Australia
Interests: fintech; derivatives; supply chain; accounting framework

Special Issue Information

Dear Colleagues,

Leading global corporations embrace sustainable business development (SBD) as a strategic framework for integrating their business operations, creating innovative solutions to the business environment's complex needs and requirements, and thinking strategically about leading change. The COVID-19 pandemic has significantly impacted practically every aspect of business, and business and SBD has become very challenging for day-to-day operations. This Special Issue focuses on the following research areas that can contribute to sustainable business development in society:

Derivatives: Derivatives perform a significant role in financial activity by enabling businesses and investors to manage their financial risks for which they are exposed, and to more effectively associate their experiences with risk tolerance and risk management requirements. The derivatives market also plays a significant role in enhancing transparency by providing forwarding information on the underlying commodities, securities, or assets that ultimately contribute to the business's long-term sustainability objectives.

Supply chain: Sustainability is becoming a significant priority for business enterprises. As consumers become more quality and cost-aware, businesses are striving to reduce their impact on the competitive world around them. The supply chain performs a critical role in sustainability for their business.

Financial innovation: Fintech has evolved and disrupted almost all aspects of financial services, including payments, investments, consumer finance, insurance, securities settlement, and cryptocurrencies. It works as a sustainable financial innovation.

Accounting frameworks: Sustainability accounting connects companies' strategies from a sustainability framework by disclosing environmental, economic, and social information. It is a useful tool to identify, evaluate, and manage social and environmental risks by determining resource efficiency and cost savings issues with financial opportunities.

Dr. Ariful Hoque
Dr. Thi Le
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 papers will be 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 1900 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

  • derivatives
  • supply chain management
  • fintech
  • accounting frameworks

Published Papers (1 paper)

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Research

Article
Factors Influencing Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: The Case of Vietnam
Sustainability 2021, 13(15), 8197; https://doi.org/10.3390/su13158197 - 22 Jul 2021
Viewed by 449
Abstract
The study examines the impact of company size, industry sensitivity, government ownership, liquidity and company age on Corporate Social Responsibility Disclosure (CSRD) in 2019 annual reports of listed companies on the Vietnam stock market. We also consider the relationship between CSRD and the [...] Read more.
The study examines the impact of company size, industry sensitivity, government ownership, liquidity and company age on Corporate Social Responsibility Disclosure (CSRD) in 2019 annual reports of listed companies on the Vietnam stock market. We also consider the relationship between CSRD and the financial performance measured by return on assets (ROA) and return on equity (ROE). This study uses descriptive statistics and regression methods to test research hypotheses. The empirical findings show that company characteristics, including firm size, liquidity, government ownership and environmental industry sensitivity, are positively associated with firms’ CSRD level. Firm age does not influence the CSRD of listed companies. The CSRD significantly affects both ROA and ROE. Our study provides several suggestions to promote the CSR information disclosure of listed companies and enhance their social responsibility for sustainable development. Full article
(This article belongs to the Special Issue Sustainable Business Development in Society)
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