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Special Issue "Corporate Sustainability and Environmental Performance in the Latin American Context"

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: closed (31 December 2021) | Viewed by 1530

Special Issue Editors

Prof. Dr. Igor Álvarez Etxeberria
E-Mail Website
Guest Editor
Department of Accounting, Faculty of Business and Economics, University of Basque, 20006 San Sebastian, Spain
Interests: CSR; corporate sustainability; social accounting; environmental and social performance
Prof. Dr. Julio Cesar Hernandez Pajarez
E-Mail Website
Guest Editor
Department of Accounting and Auditing, Faculty of Economics and Business Sciences, University of Piura, Campus Lima 15074, Peru
Interests: CSR; sustainability reporting; sustainability performance
Prof. Luis Jara Sarrúa
E-Mail Website
Guest Editor
Department of Management Control and Information Systems, University of Chile, Santiago 8330015, Chile
Interests: CSR; sustainability reporting; social and environmental accounting

Special Issue Information

Dear Colleagues,

The impact of companies on the environment is a key factor for achieving the sustainability of the planet, and in recent years, the commitments derived from the principles and objectives of the UN SDGs. This is the reason for the exponential scientific production in corporate sustainability and specifically in understanding the impact that business activity has on the environment.

However, the majority of the literature has studied the relationship between business behavior and its environmental performance in what we call Western economies, although in recent years, the study has also been extended to other geographical areas, such as so-called emerging countries. The proliferation of these new studies lies in the theoretical justification (neo-institutional theory, among others) that justify the impact of the institutional factors of the countries on the behavior of companies, among which aspects the models of state government, culture, the structuring of markets, or any formal and informal contracts existing between the different social, political, and economic agents belonging to these societies.

This is the reason this call for papers aims to examine the relationship between corporate sustainability and environmental performance in a cultural context that is very rich in institutional characteristics: the Latin American world. In this sense, although there are academic works that analyses corporate behavior in the Latin American context, we believe that it needs a greater and deeper scientific analysis, which will allow us to better understand these processes and their impact on the relationship between sustainability and business. With this objective in mind, the call for papers focuses on different methodologies that allow us to contribute to the knowledge of this relationship, which is the object of study in a very relevant area, especially due to the great environmental wealth that has been severely punished in recent years.  The call for papers is addressed to conceptual works, literature reviews, empirical data analyses, as well as qualitative works. We are interested in the following areas of study:

  • Papers related to corporate governance and its impact on environmental performance;
  • Definition and establishment of strategies to achieve better environmental performance;
  • Corporate disclosure or reporting of environmental aspects;
  • Models to understand and study the evaluation of the environmental performance of companies;
  • Development of sustainable supply chain policies and their impact on the environment;
  • Implementation of policies related to the circular economy.

Prof. Dr. Igor Álvarez Etxeberria
Prof. Dr. Julio Cesar Hernandez Pajarez
Prof. Luis Jara Sarrúa
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 2000 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

  • corporate sustainability
  • environmental performance
  • environmental indicators
  • CSR
  • circular economy
  • institutional context and effects

Published Papers (1 paper)

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Research

Article
Why Integrated Reporting? Insights from Early Adoption in an Emerging Economy
Sustainability 2022, 14(3), 1695; https://doi.org/10.3390/su14031695 - 01 Feb 2022
Cited by 1 | Viewed by 763
Abstract
The purpose of this research is to contribute new and relevant information about the early adoption of integrated reporting in an emerging economy, in this case the Chilean economy, with emphasis on the reasons for its use, the perceived benefits, and the difficulties [...] Read more.
The purpose of this research is to contribute new and relevant information about the early adoption of integrated reporting in an emerging economy, in this case the Chilean economy, with emphasis on the reasons for its use, the perceived benefits, and the difficulties experienced during the process of adoption. Methodologically, this work uses a qualitative approach, utilising semi-structured interviews as a data collection instrument that are applied to the managers in charge of preparing this reporting for a sample of companies that trade on the Chilean stock exchange. These interviews were interpreted using an analysis of their content. The results obtained are in accordance with the literature and the empirical evidence, with the characteristics belonging to an emerging economy and highlighting the importance of communicating with the stakeholders. The relationship with the stakeholders and the inclusion in international contexts were the most valued. It is also highlighted that all of the companies analysed declare sustainability as a strategic focus, which is an infrequent situation in developing economies. One limitation of this work is the low valuation and use that market agents still assign to integrated reporting in Chile, which affects the degree of preparation and utilisation, and could be explained by other types of incentives and motivations. Full article
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