21 found

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  1.  2
    Exogenously Driven CSR: Insights From the Consultants' Perspective.Konstantinos Evangelinos Antonis Skouloudis - 2014 - Business Ethics 23 (3):258-271.
    This paper offers insights into corporate social responsibility consulting in Greece. It sheds light on perspectives of how socially responsible business conduct is shaped by consultancies in a national business environment where such an essential aspect of organizational commitment and behavior exhibits comparatively little resonance among companies and is primarily induced by supranational and international policy schemes as well as foreign competitors. Drawing from long interviews with consulting professionals, we explore key topics: the domestic CSR industry's characteristics, issues pertaining to (...)
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  2.  3
    To Blow or Not to Blow the Whistle: The Effects of Potential Harm, Social Pressure and Organisational Commitment on Whistleblowing Intention and Behaviour.Chih‐Tsung Lai Ching‐Pu Chen - 2014 - Business Ethics 23 (3):327-342.
    This study uses a rational ethical decision‐making framework to examine the influence of moral intensity on whistleblowing intention and behaviour using organisational commitment as a moderator. A scenario was developed, and an online questionnaire was used to conduct an empirical analysis on the responses of 533 participants. The mean age and years of work experience of the respondents were 31 and 8.2 years, respectively. The results show, first, that while moral intensity is correlated with whistleblowing intention, only the potential harm (...)
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  3. Three Tiers of CSR: An Instructive Means of Understanding and Guiding Contemporary Company Approaches to CSR?N. Leila Trapp Helle K. Aggerholm - 2014 - Business Ethics 23 (3):235-247.
    Heightened concern with global issues has led to shifts in corporate social responsibility programs. To capture the distinct nature of this global focus, researchers have developed a three‐generation CSR typology. In this paper, we first evaluate the usefulness of this typology for understanding corporate approaches to CSR by examining how several companies position themselves thematically in CEO introductions to sustainability reports. On the basis of this, we then evaluate the practical value of this typology for assisting those who work with (...)
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  4.  1
    Analyst Coverage, Corporate Social Responsibility, and Firm Risk.Maretno Harjoto Hoje Jo - 2014 - Business Ethics 23 (3):272-292.
    This article examines the empirical association between analyst coverage and corporate social responsibility by investigating their simultaneous and causal effects, and its joint effects of CSR engagement and analyst coverage on firm risk. We find a positive association between the level and change of CSR engagement and the level and change of analyst coverage after considering simultaneity and causality. Based on the first‐difference approach, we further find that the change in analyst following from the previous year affects the change in (...)
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  5.  1
    Embracing Ambiguity – Lessons From the Study of Corporate Social Responsibility Throughout the Rise and Decline of the Modern Welfare State.Schneider Anselm - 2014 - Business Ethics 23 (3):293-308.
    In the work of Karl Polanyi, the negative effects of a self‐regulating market economy are described as being limited by societal forces such as the policies of the welfare state. With the decline of the modern welfare state since the late 1970s, social activities of business firms are increasingly regarded as an important complement to or even as a substitute for welfare state policies by a part of the literature. However, and controversially, another stream of argumentation regards these activities as (...)
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  6.  1
    Practicalities Bottleneck to Pension Fund Responsible Investment?Sievänen Riikka - 2014 - Business Ethics 23 (3):309-326.
    We found that pension funds may face a bottleneck as practical impediments to engaging in responsible investment with respect to the role played by defining and implementing responsible investment. Furthermore, pension funds seek additional coherence and practical guidelines in this field to enable them to take into account ethical considerations in their investment strategies and in implementing them. These findings indicate that the availability of information may affect the stance that key decision makers of pension funds adopt towards responsible investment.
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  7.  1
    Critical Points of CSR‐Related Stakeholder Dialogue in Practice.Klement Podnar Ursa Golob - 2014 - Business Ethics 23 (3):248-257.
    This paper examines the roles of dialogue in the process of communication with stakeholders. The conceptual frameworks of corporate social responsibility and stakeholder relationships frequently present the initiation of a dialogue with stakeholders as a way for an organization to respond to criticisms of its social and environmental policies and actions. The paper discusses dialogue in the stakeholder and CSR literature. This is followed by the analysis of in‐depth semi‐structured interviews in the empirical section. Theoretical discussion and empirical examples demonstrate (...)
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  8.  9
    Ethno‐Cultural Considerations in Negotiation: Pretense, Deception and Lies in the Greek Workplace.Moshe Banai Abraham Stefanidis - 2014 - Business Ethics 23 (2):197-217.
    A retrospect into ethos, this study examines the impact of individualism, collectivism, ethical idealism and interpersonal trust on negotiators' attitudes toward questionable negotiation tactics in Greece. A thousand survey questionnaires were administered to Greek employees, of which 327 usable responses were collected. Our findings empirically corroborated a classification of three groups of negotiation tactics, namely, pretense, deception and lies. Individualism–collectivism and ethical idealism were found to be related, and interpersonal trust was found to be unrelated, to attitudes toward questionable negotiation (...)
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  9.  1
    Business Practices and Peace in Post‐Conflict Zones: Lessons From Cyprus.John Forrer John E. Katsos - 2014 - Business Ethics 23 (2):154-168.
    Existing literature on business and peace is in need of more examples of business practices, and at a more dissaggregated level, within conflict‐sensitive regions that promote peace. This article examines whether business practices within a conflict‐sensitive region, the island of Cyprus, are consistent with existing business and peace literature and how the specific business practices promote peace. In particular, the article examines in detail two business practices: Green Line Trade and cross‐territorial joint ventures and promotions. Our findings suggest that existing (...)
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  10. Determinants of Corporate Social Responsibility and Business Ethics Education in Spanish Universities.Francisco Javier Andrades Peña Manuel Larrán Jorge - 2014 - Business Ethics 23 (2):139-153.
    The current economic crisis, unsustainable growth, and financial scandals invite reflection on the role of universities in professional training, particularly those who have to manage businesses. This study analyzes the main factors that might determine the extent to which Spanish organizational management educators use corporate social responsibility or business ethics stand‐alone subjects to equip students with alternative views on business. A web content analysis and non‐parametric mean comparison statistics of the curricula of undergraduate degrees in all universities in Spain were (...)
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  11. Corporate Governance Reform: Character‐Building Structures.Peter Mcghee Patricia Grant - 2014 - Business Ethics 23 (2):125-138.
    This paper argues that corporate governance reformers in Anglo‐American jurisdictions should consider a different approach in their quest for better corporate governance. Traditionally, corporate governance reform has taken a structural approach, tightening the rules around the number of independent directors required on boards and committees and fine‐tuning the definition of independence. However, such an approach has failed to achieve effective corporate governance. Moreover, this approach is informed by the arguably discredited assumption that individuals are rational self‐interest utility maximizers. This conceptual (...)
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  12.  2
    The Impact of Organizational Pressures on Environmental Performance of Firms.Boonchan Poomkaew Ramakrishnan Ramanathan - 2014 - Business Ethics 23 (2):169-182.
    The role of various organizational pressures in influencing performance of firms has been an interesting research topic in a variety of fields and has received the attention of researchers working in the field of environmental strategy. Although there are previous studies that have looked at the influence of various pressures in influencing firms’ environmental strategies, our study provides a more holistic analysis considering a variety of such pressures in a single framework. We discuss a research study to analyze how pressures (...)
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  13. Socially Responsible Investment: Insights From Shari'a Departments in Islamic Financial Institutions.Dima Jamali Shakir Ullah - 2014 - Business Ethics 23 (2):218-233.
    Islamic financial institutions are emerging as prominent players in the financial world and are increasingly known for their conservative socially responsible investment . Being the Shari'a regulators and monitors of IFIs, the Shari'a departments are expected to implement the Islamic perspective of SRI – drawn from Shari'a principles – in their respective institutions. The purpose of this paper is to develop an SRI framework applicable to IFIs and other Shari'a compliant entities and assess its applicability within Shari'a departments of two (...)
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  14. When Idealists Evade Taxes: The Influence of Personal Moral Philosophy on Attitudes to Tax Evasion – a Lebanese Study.Abdul Jalil Ghanem Yusuf M. Sidani - 2014 - Business Ethics 23 (2):183-196.
    This paper explores attitudes regarding tax evasion and the relationship between personal moral philosophy and such attitudes in a weak tax environment. The results confirm the multidimensionality of tax evasion attitudes. Idealism was negatively related to self‐interest tax evasion attitudes while relativism was positively related to such attitudes. Idealism was also positively related to tax evasion attitudes stemming from concerns about the justice of the tax system. Idealists in a weak tax environment seemingly go through a cognitive reframing process where (...)
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  15.  3
    Social Capital: A Review From an Ethics Perspective.Ronald Jeurissen Angela Ayios - 2014 - Business Ethics 23 (1):108-124.
    Social capital has as its key element the value of social relationships to generate positive outcomes, both for the key parties involved and for wider society. Some authors have noted that social capital nevertheless has a dark side. There is a moral element to such a conceptualisation, yet there is scarce discussion of ethics within the social capital literature. In this paper ethical theory is applied to four traditions or approaches to economic social capital: neo‐capitalism; network/reputation; neo‐Tocquevellian; and development. Each (...)
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  16.  3
    Sustainability Report and Bank Valuation: Evidence From European Stock Markets.Maria Mazzuca Concetta Carnevale - 2014 - Business Ethics 23 (1):69-90.
    Applying value relevance analysis to a sample of European banks, we test the following: the direct effects of the sustainability report on stock price; whether the report modifies the value relevance of financial accounting variables ; and whether the value relevance of sustainability reports varies across countries. Results show that investors appreciate the additional and complementary disclosure provided by the sustainability report and that this disclosure produces a positive effect on stock prices. Estimates of the indirect effects demonstrate that it (...)
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  17. Corporate Social Responsibility in China: Implementation and Challenges.Lei Zhang Johan Graafland - 2014 - Business Ethics 23 (1):34-49.
    Corporate social responsibility is becoming increasingly important in China. This paper investigates the implementation of instruments for dimensions of CSR that are relevant for the Chinese context and the challenges that Chinese companies face. Based on a survey among 109 Chinese companies, we find that formal instruments to implement CSR are rather common. Companies spend most effort in improving the economic aspects of CSR, such as competitiveness, product innovation and process innovation. Only a small minority of the companies set concrete (...)
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  18. Do Independent Directors Protect Shareholder Value?José Manuel Hurtado Pilar Giráldez - 2014 - Business Ethics 23 (1):91-107.
    The present global financial crisis has revived the notion that competitive markets may lead some directors and executives to behave in opportunistic ways considered unethical and even illegal, through the pursuit of self‐interest. This article proposes and tests an integrated model that offers new insights into the relationship between board structure, independence and firm value. By incorporating the proportion of independent directors on the board as a moderating factor in this relationship, this study contributes to a better understanding of the (...)
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  19. Intra‐Firm Transfer of Best Practices in Moral Reasoning: A Conceptual Framework.Nagarajan Ramamoorthy Subodh Kulkarni - 2014 - Business Ethics 23 (1):15-33.
    In this paper, we develop a conceptual framework of the intra‐firm transfer of best practices in moral reasoning by integrating three streams of literature: internal knowledge transfer in strategic management, moral reasoning and epistemology in philosophy and business ethics, and leader–member exchange in human resource management. We propose that characteristics of moral reasoning, source characteristics, target characteristics, leader–member exchange and internal ethical climate influence the transfer of best practices in moral reasoning.
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  20.  1
    Corporate Profit, Entrepreneurship Theory and Business Ethics.Vranceanu Radu - 2014 - Business Ethics 23 (1):50-68.
    Economic profit is produced by entrepreneurs, those special individuals able to detect and seize as yet unexploited market opportunities. Many large capitalist firms manage to deliver positive profits even in the most competitive environments. They can do so, thanks to internal entrepreneurs, a subset of their employees able to drive change and develop innovation in the workplace. This paper argues that the goal of increasing economic profit is fully consistent with the corporation doing good for society. However, there is little (...)
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  21. Training in Ethical Judgment with a Modified Potter Box.D. Watley Loy - 2014 - Business Ethics 23 (1):1-14.
    After a brief review of the ethical judgment research, the Potter Box, a four‐step ethical judgment tool used primarily in media ethics, is introduced. The paper proposes that the Potter Box's usefulness for evaluating ethical dilemmas could be improved by re‐sequencing the steps, by incorporating philosophical intuitionism as a mechanism for structuring its inherent pluralism and by adding a post‐decision, pre‐action reflective step. The resulting modified Potter Box has five steps – analyze the situation, identify stakeholders, specify duties, weigh obligations (...)
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