Special Issue "Corporate Social Responsibility Disclosure Research – Sustainability Perspective"

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

Deadline for manuscript submissions: 28 February 2022.

Special Issue Editors

Dr. Grigoris Giannarakis
E-Mail Website
Guest Editor
Department of Business Administration, University of Western Macedonia, 24620 Grevena, Greece
Interests: corporate social responsibility; sustainability; disclosure; performance
Dr. Stella Despoudi
E-Mail Website
Guest Editor
Aff 1:Department of Business Administration, University of Western Macedonia, Grevena, Greece; Aff 2:Department of Business Administration, Aston University, Birmingham B4 7ET, UK
Interests: corporate social responsibility; supply chain sustainability; sustainability performance
Prof. Dr. Nikolaos Sariannidis
E-Mail Website
Guest Editor
Department of Accounting and Finance, School of Economics, University of Western Macedonia, 50100 Koila-Kozani, Greece
Interests: sustainability; socially responsible investing; stock returns
Special Issues and Collections in MDPI journals

Special Issue Information

Dear Colleagues,

It is stated that corporate social responsibility (CSR) and CSR disclosure have emerged together. It can be inferred that CSR is about the commitment of companies’ social and environmental concerns in their business operations beyond their legal obligations. Companies employ a range of different reporting tools to transmit their CSR initiatives to stakeholders, such as social and thematic reports, codes of conduct, websites, stakeholders’ consultations, internal channels, prizes and events, and cause-related marketing in order to present intangible assets and non-financial issues to stakeholders. Toward CSR and CSR disclosure, the sustainability concept refers to the human impact on the environment and on the balances of the Earth’s ecosystem. Environmental concerns have attracted a significant amount of interest within the scientific community because of the numerous consequences on ecosystems and human lives. Within the business arena, the dissemination level of corporate environmental information has triggered the attention of several stakeholders, such as investors and policy makers, since nonfinancial information contributes to long-term profitability. Improved awareness of sustainability issues has been reflected on the increased development of sustainable disclosure guidelines and standards in order to inform customers, investors, suppliers, policy makers, and other stakeholders regarding a company’s commitment toward sustainable development. Based on the above, we would like to invite academics, researchers, professionals, and institutes to contribute to any topics in this Special Issue related to CSR disclosure and the sustainability (environmental) aspect of CSR.

Τhis Special Issue may focuses on but is not limited to the following topics:·       

  • Determinants of sustainable/CSR Disclosure·       
  • Quality and/or extent of CSR/sustainability disclosure
  • CSR/sustainability disclosure and socially responsible investing·       
  • CSR/sustainability disclosure and financial performance·       
  • CSR/sustainability disclosure and marketing·       
  • CSR/sustainability disclosure and corporate governance·       
  • CSR/sustainability disclosure and stakeholders·       
  • CSR/sustainability disclosure and ethics·       
  • CSR/sustainability disclosure standardization·       
  • Theoretical framework of CSR/sustainability disclosure

Dr. Grigoris Giannarakis
Dr. Stella Despoudi
Prof. Dr. Nikolaos Sariannidis
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

  • disclosure/report
  • CSR
  • sustainability
  • communication
  • disclosure guidelines
  • global reporting initiatives
  • ISO 26000
  • environment
  • corporate transparency
  • stakeholders
  • ethics
  • determinants

Published Papers (1 paper)

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Research

Article
ESG Outcasts: Study of the ESG Performance of Sin Stocks
Sustainability 2021, 13(17), 9556; https://doi.org/10.3390/su13179556 - 26 Aug 2021
Viewed by 325
Abstract
Certain economic actors are considered by many as involved in or associated with an activity that is considered unethical or immoral, such as the producers of tobacco, alcohol and firearms (often referred to as sin stocks). In an environment in which stakeholders are [...] Read more.
Certain economic actors are considered by many as involved in or associated with an activity that is considered unethical or immoral, such as the producers of tobacco, alcohol and firearms (often referred to as sin stocks). In an environment in which stakeholders are increasingly interested in sustainable development and corporate social responsibility, it is important to understand how firms respond to these issues which divide public opinion. Our study compares the environmental, social and governance (ESG) performance for a targeted sample of 79 sin stocks and a control group of comparable firms. We observe that sin stocks have a lower overall ESG performance as well as for each of the three ESG pillars, and that this difference is more significant in relation to governance and some key social and environmental issues for which sin stocks could have compensated risk exposure with responsible management practices. In other words, our results demonstrate that sin stocks are exposed to more severe ESG issues and consistently lack the necessary practices to mitigate these issues. Our study provides relevant insights into the informativeness of ESG scores to distinguish firms (and sectors) investing in management practices that offset ESG risk exposure. Full article
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