A collection of empirical and theoretical papers on corporate sustainability (Updated June 6, 2025)

The editorial team of the publishing house “Virtus Interpress” has updated a collection of empirical and theoretical papers published in Corporate Ownership and Control journal during last few years dedicated to the corporate sustainability.

We hope that the aforementioned collection of papers will be useful for those scholars pursuing research in the field of corporate governance (specifically corporate sustainability):

  1. Vola, P., Cantino, G., & Gransinigh, S. (2025). Stakeholder theory and sustainability disclosure: A comparative analysis of different approaches. Corporate Ownership & Control, 22(2), 63–74. https://doi.org/10.22495/cocv22i2art6
  2. Suhardjo, I., Akroyd, C., Khomsiyah, & Suparman, M. (2025). Sustainability strategy map and integrated sustainability performance scorecard framework. Corporate Ownership & Control, 22(2), 8–20. https://doi.org/10.22495/cocv22i2art1
  3. Spagnuolo, F. (2025). Circular economy and M&A: How target firms’ sustainable orientation shapes due diligence dynamics? Corporate Ownership & Control, 22(1), 139–147. https://doi.org/10.22495/cocv22i1art11
  4. Asogwa, I. E., Varua, M. E., & Tenakwah, E. S. (2022). Examining the relationship between sustainability reporting processes and organizational learning and change. Corporate Ownership & Control, 20(1), 145–161. https://doi.org/10.22495/cocv20i1art14
  5. Elmassri, M., Yusuf, A., Allah, A. K., Al Shamsi, M., Kaniyamparambil, R., & Al Ahbabi, S M. (2022). The quality of corporate reporting: The United Nations sustainable development goals. Corporate Ownership & Control, 19(3), 158–167. https://doi.org/10.22495/cocv19i3art12
  6. Akomea-Frimpong, I., Asogwa, I. E., & Tenakwah, E. J. (2022). Systematic review of sustainable corporate governance of SMEs: Conceptualisation and propositions. Corporate Ownership & Control, 19(3), 74–91. https://doi.org/10.22495/cocv19i3art5
  7. Rao, S. S., Nathan, S., & Juma, N. (2022). Choice and impact of sustainability assurance standards on firm value. Corporate Ownership & Control, 19(2), 127–142. https://doi.org/10.22495/cocv19i2art11
  8. Noureldin, N., & Basuony, M. A. K. (2021). Females on board and sustainability performance in a developing country: Evidence from Egypt [Special issue]. Corporate Ownership & Control, 19(1), 288–298. https://doi.org/10.22495/cocv19i1siart6
  9. Malik, C., & Yadav, S. (2020). Sustainability ratings and corporate control: Debacle of shareholder over stakeholder theory [Special issue]. Corporate Ownership & Control, 18(1), 408-422. https://doi.org/10.22495/cocv18i1siart14
  10. Rainero, C., & Modarelli, G. (2020). CSR for emergencies: The two concepts of accountability. Corporate Ownership & Control, 18(1), 78-95. https://doi.org/10.22495/cocv18i1art7
  11. Rahman, M. J., & Marjerison, R. K. (2020). Sustaining competitive advantage through good governance and fiscal controls: Risk determinants in internal controls. Corporate Ownership & Control, 18(1), 34-46. https://doi.org/10.22495/cocv18i1art3
  12. Casciello, R., & Meucci, F. (2020). Complexity to downplay complexity: Implications of ERM logics for the Italian NHS [Special issue]. Corporate Ownership & Control, 17(4), 369-376. https://doi.org/10.22495/cocv17i4siart13
  13. Sveen, A., Gresaker, O. K., Hæhre, R., Madsen, D. Ø., Stenheim, T. (2020). Attitudes and actions towards sustainability: A survey of Norwegian SMEs. Corporate Ownership & Control, 17(4), 117-128. https://doi.org/10.22495/cocv17i4art10
  14. Backhouse, K., & Wickham, M. (2020). Corporate governance, boards of directors and corporate social responsibility: The Australian context. Corporate Ownership & Control, 17(4), 60-71. https://doi.org/10.22495/cocv17i4art5
  15. Fortuna, F., Ciaburri, M., Testarmata, S., & Tiscini, R. (2020). CSR reporting and ownership structure: Evidence from Italian listed companies. Corporate Ownership & Control, 17(3), 146-157. https://doi.org/10.22495/cocv17i3art11
  16. Nigri, G., Del Baldo, M., & Agulini, A. (2020). Integrated sustainable performance management systems: A case study on Italian benefit corporations. Corporate Ownership & Control, 17(2), 65-76. https://doi.org/10.22495/cocv17i2art6
  17. Velte, P. (2020). Corporate social responsibility and earnings management: A literature review. Corporate Ownership & Control, 17(2), 8-19. https://doi.org/10.22495/cocv17i2art1
  18. Grove, H., Clouse, M., & Xu, T. (2019). Strategies for boards of directors to meet the challenges associated with AI, gentrification, and emerging technological advances. Corporate Ownership & Control, 17(1), 38-49. https://doi.org/10.22495/cocv17i1art4
  19. Velte, P. (2019). Does board composition influence CSR reporting? A meta-analysis. Corporate Ownership & Control, 16(2), 48-59. https://doi.org/10.22495/cocv16i2art5
  20. Minciullo, M., & Pedrini, M. (2018). Larger and greener: Disentangling the industry effect on proactive environmental strategy in the Italian context. Corporate Ownership & Control, 16(1), 58-71. https://doi.org/10.22495/cocv16i1art7
  21. Yeung, S. M-C. (2018). Corporate social responsibility and quality management system in the context of blockchain technology. Corporate Ownership & Control, 15(4-1), 231-242. https://doi.org/10.22495/cocv15i4c1p10
  22. Terdpaopong, K., Zepp, R. A., & Manapreechadeelert, P. (2018). Corporate sustainability and environmental disasters: A case of the 2011 Thai floods. Corporate Ownership & Control, 15(3), 125-137. https://doi.org/10.22495/cocv15i3art11
  23. Vitolla, F., Rubino, M., & De Nuccio, E. (2018). The inverted U-shaped relationship between company size and reporting quality: The Italian case. Corporate Ownership & Control, 15(3), 114-124. https://doi.org/10.22495/cocv15i3art10
  24. Yaseen, H., Al-Amarneh, A., & Iskandrani, M. (2018). Board diversity and social responsibility: The case of Jordanian commercial banks. Corporate Ownership & Control, 15(2-1), 139-147. https://doi.org/10.22495/cocv15i2c1p1
  25. Zhou, Y. (2017). Materiality as a sustainability accounting concept: Three definitional streams and critiques. Corporate Ownership & Control, 15(1), 83-89. https://doi.org/10.22495/cocv15i1art8
  26. Younas, Z. I., Klein, C., & Zwergel, B. (2017). The effects of ownership concentration on sustainability: A case of listed firms from USA, UK and Germany. Corporate Ownership & Control, 14(3), 113-121. https://doi.org/10.22495/cocv14i3art11
  27. Rampersad, R. (2017). Corporate social responsibility: Applying sustainability principles in stakeholder engagement. Corporate Ownership & Control, 14(2-1), 222-229. https://doi.org/10.22495/cocv14i2c1p8
  28. Haryono, U., Iskandar, R., Paminto, A., & Ulfah, Y. (2016). Sustainability performance: It’s impact on risk and value of the firm. Corporate Ownership & Control, 14(1-1), 278-286. https://doi.org/10.22495/cocv14i1c1p11
  29. Salvioni, D. M., Franzoni, S., & Gennari, F. (2016). Corporate governance systems and sustainability: CSR as a factor of convergence between outsider and insider systems. Corporate Ownership & Control, 14(1), 139-150. https://doi.org/10.22495/cocv14i1p13
  30. Chinomona, E., Mafini, C., & Ngouapegne, C. N. M. (2016). Corporate sustainability and customer loyalty: The case of the railway industry. Corporate Ownership & Control, 13(3-3), 445-455. https://doi.org/10.22495/cocv13i3c3p3
  31. Salvioni, D. M., & Gennari, F. (2016). Corporate governance, ownership and sustainability. Corporate Ownership & Control, 13(2-3), 606-6014. https://doi.org/10.22495/cocv13i2c3p9
  32. Khan, E. A., Dewan, M. N. A., & Chowdhury, M. M. H. (2016). Reflective or formative measurement model of sustainability factor? A three industry comparison. Corporate Ownership & Control, 13(2), 83-92. https://doi.org/10.22495/cocv13i2p9
  33. Chiang, H.-T., & Liu, F.-C. (2015). Family firms control structure and corporate sustainability. Corporate Ownership & Control, 13(1-9), 1088-1100. https://doi.org/10.22495/cocv13i1c9p10
  34. Moldasheva, G. (2015). Corporate governance practices in emerging markets: Evidence from Kazakhstan financial system. Corporate Ownership & Control, 13(1-8), 889-906. https://doi.org/10.22495/cocv13i1c8p8
  35. Carini, C., Chiaf, E. (2015). The relationship between annual and sustainability, environmental and social reports. Corporate Ownership & Control, 13(1-9), 979-993. https://doi.org/10.22495/cocv13i1c9p2
  36. Chowdhury, M. M. H., Hossain, M. M., & Dewan, M. N. A. (2015). A framework for selecting optimal strategies to mitigate the corporate sustainability barriers. Corporate Ownership & Control, 13(1-4), 462-481. https://doi.org/10.22495/cocv13i1c4p5
  37. Cronjé, C., & Buys, P. (2015). Perspectives on effective communication of corporate sustainability reporting. [Special issue]. Corporate Ownership & Control, 12(4), 819-825. https://doi.org/10.22495/cocv12i4csp2
  38. Vesty, G., & Oliver, J. (2014). Corporate strategy and accounting for sustainability in investment appraisal. Corporate Ownership & Control, 11(2-3), 377-388. https://doi.org/10.22495/cocv11i2c3p6
  39. Ngwakwe, C. C., & Netswera, F. G. (2013). On veracity in corporate sustainability claims: why society should be cautious. Corporate Ownership & Control, 11(1-10), 841-845. https://doi.org/10.22495/cocv11i1c10p1
  40. Azim, M. I., & Azam, S.(2013). Corporate sustainability reporting by pharmaceutical companies: Is it what it seems to be? Corporate Ownership & Control, 11(1-8), 754-764. https://doi.org/10.22495/cocv11i1c8art6
  41. Testarmata, S., Montecchia, A., & Di Carlo, E. (2013). Enhancing environmental sustainability through codes of ethics: the case of Italian listed companies. Corporate Ownership & Control, 11(1), 40-54. https://doi.org/10.22495/cocv11i1art4
  42. Ahmed, Z. U. (2013). Beyond-aid scenarios and sustainability: Strategic implications for non-governmental organizations (NGOs). Corporate Ownership & Control, 10(4-1), 215-222. https://doi.org/10.22495/cocv10i4c1art5
  43. Cuong, N. H. (2011). Sustainability and corporate social responsibility from business ethics perspective. Corporate Ownership & Control, 9(1), 115-121. https://doi.org/10.22495/cocv9i1art7
  44. Abdul Aziz, R., Percy, D. F., & Mohd Yusof, F. (2009). Sustainability in management accounting: Modelling profit forecasting. Corporate Ownership & Control, 6(4-1), 201-209. https://doi.org/10.22495/cocv6i4c1p4