Corporate Social Responsibility Practice in the High-Tech Sector
A special issue of Sustainability (ISSN 2071-1050).
Deadline for manuscript submissions: closed (30 April 2021) | Viewed by 7296
Special Issue Editors
Interests: financial and management accounting; International Financial Reporting Standards; corporate finance; capital structure; international accounting and corporate finance
Interests: earnings quality, ernings management, financial reporting, R&D, innovativeness, corporate fiance, international acounting, International Financial Reporting Standards
Special Issue Information
Dear Colleagues,
High-tech companies, on an increasing scale, determine the dynamics and innovativeness of economies. The share of high-tech enterprises in GDP is constantly rising. Such companies are characterized by a rapid increase in market value and rates of return. This industry, as compared with traditional sectors, creates more jobs, and offers more job opportunities. High-tech companies often determine the competitiveness of geographical regions or entire economies. The higher development dynamics of such businesses often leads to the conditions of permanent disequilibrium. Long-term management in the high-tech sector should consider its sustainable development. Additionally, high-tech companies are characterized by higher risk, higher agency and capital costs, greater uncertainty, and information asymmetry, hence the need for both financial and non-financial additional disclosures. Therefore, additional settlements with the environment and corporate social responsibility (CSR) activities can mitigate the abovementioned phenomena. It should be noted that various stakeholders in the high-tech sector such as investors, employees and customers expect sustainable development in accordance with CSR ideas. A large number of high-tech entities are new companies managed by young executives, employing young, talented staff who regard CSR as an important issue. The Special Issue of Sustainability focuses on the identification of CSR practice, an assessment of the relations between financial and non-financial aspects of management, and CRS practice in the high-tech industry. An introduction to the empirical section should be based on a well-grounded literature review. Scientific papers should be based on solid empirical data and statistical data analysis. The Special Issue of Sustainability includes the following topics:
- The range of CRS activities in high-tech companies;
- Factors influencing CSR practice in the high-tech industry;
- Relations between CSR, technologies and innovations;
- Relations between financial performance and CSR in high-tech firms;
- Relations between capital structure and cost of capital in high-tech socially responsible firms;
- Relations between CRS practice and risk in high-tech companies;
- CSR activity in the context of implementing investment projects in high-tech companies.
Prof. Dr. Marcin Kedzior
Prof. Dr. Konrad Grabinski
Guest Editors
Manuscript Submission Information
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Keywords
- corporate social responsibility
- high-tech industry
- risk
- cost of capital
- financial results
- digitalization
- technology
- innovation
- automation
- artificial intelligence
