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The inclusion of ethically driven elements into the strategic planning process of multinational corporations (MNCs) is an emerging consideration in the modern era of globalization. Firms pursuing cross-border activities in any capacity and to whatever degree or scale are increasingly coming into contact with differences in morally applied decision making that affects their operational success and sustainability. The choices made require the use of clear and unambiguous codes of conduct for embedded managers abroad. The implementation of a properly administered code, coupled with a program of corporate social responsibility (CSR), can add value to a company, while its misapplication or exclusion can diminish value.

Business ethics. --- International business enterprises --- Social responsibility of business. --- Moral and ethical aspects. --- code of conduct --- corporate social responsibility (CSR) --- ethical dilemma --- ethics --- global labor --- globalization --- multinational corporation (MNC) --- repressive governments --- strategy

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The purpose of this Special Issue is to investigate topics related to sustainability issues in the new era, especially in Industry 4.0 or other new manufacturing environments. Under Industry 4.0, there have been great changes with respect to production processes, production planning and control, quality assurance, internal control, cost determination, and other management issues. Moreover, it is expected that Industry 4.0 can create positive sustainability impacts along the whole value chain. There are three pillars of sustainability, including environmental sustainability, economic sustainability, and social sustainability. This Special Issue collects 15 sustainability-related papers from various industries that use various methods or models, such as mathematical programming, activity-based costing (ABC), material flow cost accounting, fuel consumption model, artificial intelligence (AI)-based fusion model, multi-attribute decision model (MADM), and so on. These papers are related to carbon emissions, carbon tax, Industry 4.0, economic sustainability, corporate social responsibility (CSR), etc. The research objects come from China, Taiwan, Thailand, Oman, Cyprus, Germany, Austria, and Portugal. Although the research presented in this Special Issue is not exhaustive, this Special Issue provides abundant, significant research related to environmental, economic, and social sustainability. Nevertheless, there still are many research topics that require our attention to solve problems of sustainability.

carbon reduction --- PID controller --- n/a --- time study --- VIKOR --- life cycle cost analysis (LCCA) --- Activity-Based Costing (ABC) --- LS-ARIMAXi-ECM model --- DANP (DEMATEL based ANP) --- multi-attribute decision model (MADM) --- artificial intelligence --- white noise --- OECD --- integrated mathematical programming --- Activity-Based Standard Costing (ABSC) --- qualitative-empirical study --- energy efficiency --- multi-attribute value theory (MAVT) --- e-commerce platform --- decision making trial and evaluation laboratory (DEMATEL) --- colored noise --- carbon tax policy --- material flow cost accounting --- Manufacturing Execution System (MES) --- cap & trade --- manufacturing sustainability --- sustainability --- OEE --- mathematical programming --- aluminum-alloy wheel industry --- sustainable development --- return policy --- small and medium enterprises --- decision making --- Enterprise Resource Planning (ERP) --- tire industry --- footwear industry --- carbon tax --- electrical appliances --- niche inheritance --- carbon emission --- social sustainability --- material handling systems --- small and medium-sized enterprises --- product-mix decision --- internal control --- economic growth --- active suspension --- Industry 4.0 --- corporate social responsibility --- greenhouse gas --- carbon emissions --- succession plan --- digital transformation --- corporate social responsibility (CSR) --- fuel consumption --- agent-based control architecture --- sustainability performance --- activity-based costing (ABC) --- corporate characteristics --- firm value --- industry 4.0 --- digital platforms --- ISO14051 --- theory of constraints (TOC) --- long- and short-term --- NSGAII --- CO2 emissions --- family capital --- green production --- industrial internet of things --- multi-objective optimization --- family business --- exogenous variables