Corporate Social Responsibility (CSR) and CSR Reporting

Dear Colleagues,

In last two decades, corporate social responsibility (CSR) has gradually been receiving increased attention worldwide. Companies seek to develop responsible citizenship (both in economic and social terms) by incorporating economic, social, and environmental elements into their activities and relationships with stakeholders (employees, customers, suppliers, community, partners, investors, shareholders, authorities, non-governmental organizations, etc.). Companies can share their CSR activities and results by periodically publishing CSR or sustainability reports. The CSR reports will be used to communicate, to the public, information concerning company commitments and activities in CSR-related areas. Thus, companies can let stakeholders be aware of how they are integrating CSR/sustainability principles into their everyday activities as well as the economic, environmental, and social impacts caused by their everyday activities. Companies usually prepare their CSR/Sustainability reports following Global Reporting Initiative (GRI) standards, which include economic, environmental, and social dimensions. Other reporting standards include the International Organization for Standardization (ISO) 26000 norm and the ten principles of the United Nations Global Compact (UNGC), among others.

For this Special Issue, we would like to invite researchers and professionals from universities, enterprises, and governmental units to share new ideas, innovations, trends, and experiences concerning any issues related to CSR and CSR reporting. Both original research articles as well as review articles are welcome. In this Special Issue, the subtopics may include, but are not limited to, the following:

• CSR and business performance
• CSR and corporate governance
• CSR and sustainable development
• CSR and earnings management
• CSR and public–private partnership (PPP)
• CSR in various industries
• Strategic CSR
• CSR disclosure and business performance
• Voluntary/mandatory CSR disclosure and business performance
• GRI economic dimension and business performance
• GRI environmental dimension and business performance
• GRI social dimension and business performance
• CSR disclosure in various industries
• Online CSR disclosure
• CSR disclosure quality
• CSR disclosure and internal control
• CSR disclosure and corporate governance
• CSR disclosure and board characteristics
• CSR disclosure and ownership structures
• CSR disclosure and earnings management
• CSR disclosure and firm/market value
• CSR disclosure and competitive advantages
• CSR disclosure and ERP (enterprise resource planning)
• CSR assurance
• CSR decoupling

Prof. Dr. Wen-Hsien Tsai
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 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.