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Sustainability
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Sustainable Development of Organization Performance for Economic and Business Aspects
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Sustainable Development of Organization Performance for Economic and Business Aspects

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: 10 September 2026 | Viewed by 10819

Special Issue Editors

Prof. Dr. Chei-Chang Chiou

E-Mail Website
Guest Editor
Department of Accounting, National Changhua University of Education, Changhua 500, Taiwan
Interests: organizational performance; corporate evaluation; operational efficiency; capital market research; accounting research; artificial intelligence technology; educational technology; concept mapping; technology-integrated teaching strategies
Special Issues, Collections and Topics in MDPI journals
Dr. Cheng-Feng Wu

E-Mail Website
Guest Editor
Department of Business Administration, National Taipei University, New Taipei City 237303, Taiwan
Interests: operations and supply chain management; applied econometric time series analysis; data mining; patient safety culture
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

Sustainability has become a global focal point, and sustainable enterprises represent a critical sustainability issue in the economic and business domains. Sustainable enterprises emphasize the need for businesses to pursue growth while adhering to the principles of Environmental Protection, Social Responsibility, and Good Governance (ESG) to ensure long-term competitiveness and enhance corporate value, ultimately achieving sustainable corporate development. The objective of this Special Issue is to explore how enterprises can leverage economic and business strategies or business models to balance corporate profitability with sustainable development goals (SDGs) while striving for the sustainable development of organizational performance.

The scope of this Special Issue includes the following topics:

  • ESG and Organizational Performance;
  • ESG and Corporate Evaluation;
  • ESG and Corporate Decision-Making;
  • ESG and Capital Market Evaluation;
  • Corporate Governance and Capital Market Evaluation;
  • Corporate Green Investment and Capital Market Evaluation;
  • Corporate Digital Transformation and Green Technology Applications;
  • Sustainable Supply Chain Management;
  • Corporate Government and Stakeholder Management;
  • Sustainable Business Model Innovation.

This Special Issue aims to explore the sustainable development of organizational performance from an economic and business perspective, ultimately achieving the goal of corporate sustainability.

Prof. Dr. Chei-Chang Chiou
Dr. Chengfeng Wu
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 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.

Keywords

  • organizational sustainability
  • performance sustainability
  • ESG
  • corporate evaluation
  • sustainable business model
  • green enterprise
  • corporate governance
  • sustainable supply chain

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

Published Papers (3 papers)

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Research

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23 pages, 540 KB  
Article
Integrating ESG into Corporate Tax Strategy and Innovation: Evidence from South Korea
by Hyunah Lee
Sustainability 2025, 17(22), 10084; https://doi.org/10.3390/su172210084 - 11 Nov 2025
Viewed by 943
Abstract
Although corporate tax avoidance strategies may increase internal funding that supports innovation, they can also undermine it by weakening governance and encouraging short-term financial objectives. However, the overall impact remains theoretically contested, with insufficient empirical research available. This study examines the relationship between [...] Read more.
Although corporate tax avoidance strategies may increase internal funding that supports innovation, they can also undermine it by weakening governance and encouraging short-term financial objectives. However, the overall impact remains theoretically contested, with insufficient empirical research available. This study examines the relationship between corporate tax avoidance and innovation, focusing on the moderating role of environmental, social, and governance (ESG) practices. Using a panel dataset of 12,408 firm-year observations of South Korean listed companies from 2014 to 2023, Tobit regression analyses reveal a statistically significant negative association between tax avoidance and innovation. Notably, this negative relationship is significantly mitigated in ESG-engaged firms, particularly those with stronger ESG performance. Further analysis indicates that these moderating effects are driven primarily by the social and governance domains. These findings suggest that ESG practices can offset the detrimental effects of tax avoidance by strengthening governance and stakeholder alignment. This study underscores the importance of integrating ESG principles into corporate tax strategies to support long-term innovation and sustainable corporate development. Full article
(This article belongs to the Special Issue Sustainable Development of Organization Performance for Economic and Business Aspects)
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35 pages, 1600 KB  
Article
Managerial Mastery or Mere Misperception? Exploring the Dunning–Kruger Effect in Agricultural Businesses
by Mpumelelo Longweni and Aloe Meintjes
Sustainability 2025, 17(13), 5951; https://doi.org/10.3390/su17135951 - 28 Jun 2025
Viewed by 2484
Abstract
Misplaced confidence disguised as competence can lead to broad business blunders. The Dunning–Kruger effect (DKE) is an infamous illusory superiority cognitive bias in which people who perform poorly in certain skills erroneously perceive their task execution as superior to the performance of others. [...] Read more.
Misplaced confidence disguised as competence can lead to broad business blunders. The Dunning–Kruger effect (DKE) is an infamous illusory superiority cognitive bias in which people who perform poorly in certain skills erroneously perceive their task execution as superior to the performance of others. Although it is a metacognitive phenomenon with implications for various domains, it is yet to be directly investigated with managers. The purpose of this study is to bridge the research gap by qualitatively exploring the DKE’s manifestation among managers through 20 semi-structured interviews in agricultural businesses. We found that the DKE manifests at all levels of management; however, it seems that lower-level managers are more susceptible to this cognitive bias. We also present a conceptual framework that highlights the various antecedents and consequences of the DKE, based on our content analysis. This study presents a novel domain affected by the DKE, which was discovered by an unconventional methodological approach. Through the recommendations made, the study also contributes to the SDGs and sustainable leadership and management in agricultural businesses. Full article
(This article belongs to the Special Issue Sustainable Development of Organization Performance for Economic and Business Aspects)
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Review

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46 pages, 1185 KB  
Review
Shared Producer Responsibility for Sustainable Packaging in FMCG: The Convergence of SDGs, ESG Reporting, and Stakeholder Engagement
by Fotios Misopoulos and Priyanka Bajiraj
Sustainability 2025, 17(14), 6654; https://doi.org/10.3390/su17146654 - 21 Jul 2025
Cited by 2 | Viewed by 6611
Abstract
Packaging waste is a major environmental issue, making the transition to sustainable solutions imperative. This article proposes the concept of Shared Producer Responsibility (SPR) as a key approach to advancing sustainable packaging in the fast-moving consumer goods (FMCG) sector. The study explores how [...] Read more.
Packaging waste is a major environmental issue, making the transition to sustainable solutions imperative. This article proposes the concept of Shared Producer Responsibility (SPR) as a key approach to advancing sustainable packaging in the fast-moving consumer goods (FMCG) sector. The study explores how the United Nations Sustainable Development Goals (SDGs), environmental, social, and governance (ESG) reporting, and stakeholder engagement converge to support this transition. The research identifies current trends, challenges, and gaps in sustainable packaging practices through a systematic literature review (SLR) and analysis of sustainability and ESG reports from leading FMCG and packaging companies. The findings highlight the need for standardised reporting frameworks and improved stakeholder cooperation to enhance transparency and accountability in sustainability efforts. This study proposes a conceptual framework for accelerating sustainable packaging adoption through combining strategies like consumer education, regulatory incentives, and clear product labelling. The proposal to implement the concept of Shared Producer Responsibility emphasises the shared accountability of FMCG companies and packaging manufacturers in managing the full environmental lifecycle of packaging materials. This approach is crucial for achieving SDG 12 (responsible consumption and production) and SDG 13 (climate action) and driving more effective and sustainable packaging practices across the FMCG industry. Full article
(This article belongs to the Special Issue Sustainable Development of Organization Performance for Economic and Business Aspects)
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