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This paper explores the impact of ethical philosophies on developing an authentic leader's internalized moral perspective. It builds on prior research on moral identity, proposing that ethical philosophies such as deontology, rule utilitarianism, and virtue can be internalized over time to form an authentic leader's internalized moral identity. The paper argues that while virtues and altruism are discussed in the authentic leadership literature, the relevance of other ethical philosophies to authentic leadership has been largely overlooked. These ethical philosophies embedded in business settings can be internalized and become integral to the content of a leader's moral identity rather than merely being lenses for moral reasoning. Authentic leaders' moral identities regulate their moral motivation and actions. In addition, the paper posits that internalized ethical philosophies can be activated by triggering events or changing the domain of moral issues. Authentic leaders with highly internalized moral identities are also encouraged to be morally modest, reflecting on different ethical philosophies when facing new challenges and internalizing them as needed while staying committed to their virtue-centric moral identity. This interdisciplinary paper proposes a framework and presents theoretical propositions to further understand the role of ethical philosophies in shaping an authentic leader's internalized moral perspective. [ABSTRACT FROM AUTHOR]

Deontological and teleological evaluations are widely utilized in the context of consumer decision-making. Despite their use, the differential effect of these distinct types of evaluations, and the conditions under which they hold, remains an unresolved issue. Thus, we conduct a meta-analysis of 316 effect sizes, from 53 research articles, to evaluate the extent to which deontological and teleological evaluations influence ethical judgments and intentions, and under what circumstances the influence occurs. The effect is explored across three categories of moderators: (1) contextual elements of the ethical issue, (2) stakeholders, and (3) methodological characteristics of primary studies. We find that the overall effect of deontological evaluations on ethical judgments and intentions is stronger than for teleological evaluations; however, the magnitude of the effect is contingent on several moderators. Deontological evaluations are weaker in offline consumer contexts and stronger when there are financial implications of the ethical issue. Conversely, the effect of teleological evaluations is relatively stable across ethical consumer contexts. Teleological evaluations are stronger from a utilitarian perspective than from an egoist one. Furthermore, the effect of deontological evaluations is weaker, but the effect for teleological evaluations is stronger, when the decision-maker has a personal relationship (as compared to an organizational relationship) with the victim of the unethical act. Findings validate the effect of both deontological and teleological evaluations on ethical judgments and intentions and highlight their importance in consumers' ethical decision-making. Implications for developing programs to prevent consumer unethical behavior are discussed. [ABSTRACT FROM AUTHOR]

The current study examines the micro-linguistic details of Twitter responses to the whistleblower-initiated publication of the Panama Papers. The leaked documents contained the micro-details of tax avoidance, tax evasion, and wealth accumulation schemes used by business elites, politicians, and government bureaucrats. The public release of the documents on April 4, 2016 resulted in a groundswell of Twitter and other social media activity throughout the world, including 161,036 Spanish-language tweets in the subsequent 5-month period. The findings illustrate that the responses were polyvocal, consisting a collection of overlapping speech genres with varied thematic topics and linguistic styles, as well as differing degrees of calls for action and varying amounts of illocutionary force. The analysis also illustrates that, while the illocutionary force of tweets is somewhat associated with the adoption of a prosaic and vernacular ethical stance as well as with demands for action, these types of voicing behaviors were not present in the majority of the tweets. These results suggest that, while social media platforms are a popular site for collective forms of voicing activities, it is less certain that these collective stakeholder voices necessarily result in forceful accountability demands that spill out of the communication medium and thus serve as an impulse for positive social change. [ABSTRACT FROM AUTHOR]

Currently more than half of the world's population lives in cities. This is expected to rise to more than two-thirds by mid-century. Thus, our economic, social, and environmental challenges mostly and increasingly play out in urban settings. How can cities be strengthened to address the growing challenges they face? This special issue addresses the ethical implications of revitalizing urban environments, and the roles that diversity and inclusion, as well as social innovation, play in this process. The five papers herein show that it is not easy to strengthen our cities, but with the right policies, political and corporate leadership, and depth of community grounding in ethical principles, it is possible. In this editorial essay, we summarize the contributions of each of these papers to this important conversation, clarify the questions that remain, and offer directions for future research. [ABSTRACT FROM AUTHOR]

The ICIJ's release of the Panama Papers in 2016 opened up a wealth of previously private financial information on the tax avoidance, tax evasion, and wealth concealment activities of politicians, government officials, and their allies. Drawing upon prior accountability and ethics focused research, we utilize a dataset of almost 28 M tweets sent between 2016 and early 2020 to consider the microdetails and overall trajectory of this particular social accountability conversation. The study shows how the publication of previously private financial information triggered a Twitter-based social accountability conversation. It also illustrates how social accountability utterances are intra-textually constructed by the inclusion of social characters, the personal pronoun 'we,' and the use of deontic responsibility verbs. Finally, the study highlights how the tweets from this group of participants changed over the longer-term but continued to focus on social accountability topics. The provided analysis contributes to our understanding of social accountability, including how the release of previously private accounting-based financial information can trigger a grassroots social accountability conversation. [ABSTRACT FROM AUTHOR]

The objective of this editorial is to help authors better understand how to contribute to discourse on corporate sustainability and business ethics. We do this in two ways. First, we clarify our expectations for publication in the "Corporate Sustainability and Business Ethics" section at the Journal of Business Ethics (JBE). As section editors at the journal, we want to make explicit the criteria we apply in our decisions to accept or reject a submission. We argue that authors should explicitly reflect upon what corporate sustainability means in the context of their research. We also stress that publishing in JBE requires an explicit central focus on ethics. We do not take a position on how authors must do either of these two, only that it should be done. In short, there are good business ethics papers that do not add to corporate sustainability theory building or practice, and there are good corporate sustainability papers that are not framed in a business ethics discourse. For the "Corporate Sustainability and Business Ethics" section, we expect authors to strive for both. Second, we provide several illustrations of how corporate sustainability research can be framed from a business ethics perspective around three central sustainability constructs: objective function, carrying capacity, and generational sustainability. These examples are not intended to be comprehensive or to bound the range of acceptable research for JBE's "Corporate Sustainability and Business Ethics" section. Rather, we aim to provide representative examples of potentially publishable research on business ethics and corporate sustainability to spur innovative thinking and constructive discussion. We hope this editorial will help authors better understand what we expect from submissions to the "Corporate Sustainability and Business Ethics" at JBE. [ABSTRACT FROM AUTHOR]

This conceptual paper explores and compares the ethical dimension of Islamic and so-called ethical banks. The investigation is made in two succeeding steps. First, an individual analysis as regards the respective level of correspondence between ethical principles and business practice. For the latter, a time-based perspective is adopted. Second, a side-by-side comparison of their overall "ethical coherence gap". The results show that this gap is wider in the case of Islamic banks. The final part of the paper draws up three different scenarios for future development of these financial institutions where their ethical coherence is enhanced. [ABSTRACT FROM AUTHOR]

A correction is presented to the article "Speaking Truth to Power: Twitter Reactions to the Panama Papers," by Dean Neu, Gregory Saxton, Jefery Everett, and Abu Rahaman Shiraz, published online 30 August 2018.

The growing uses of algorithm-based decision-making in human resources management have drawn considerable attention from different stakeholders. While prior literature mainly focused on stakeholders directly related to HR decisions (e.g., employees), this paper pertained to a third-party observer perspective and investigated how consumers would respond to companies' adoption of algorithm-based HR decision-making. Through five experimental studies, we showed that the adoption of algorithm-based (vs. human-based) HR decision-making could induce consumers' unfavorable ethicality inferences of the company (study 1); because implementing a calculative and data-driven approach (i.e. algorithm-based) to make employee-related decisions violates the deontological principles of respectful employee treatment (study 2). However, this effect was attenuated when consumers had high (vs. low) power distance beliefs (study 3); the algorithm served as assistance (vs. replacement) for human decisions (study 4); or the adoption was framed as employee-oriented (vs. company-oriented) motivated (study 5). Our findings suggested that consumers are aversive to algorithm-based HR decision-making because it is deontologically problematic regardless of its decision quality (i.e. accuracy). This paper contributes to the extant understanding of stakeholders' responses to algorithm-based HR decision-making and consumers' attitudes toward algorithm users. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to examine the relationship between the Islamic religiosity of the local community and the level of corporate environmental responsibility disclosure (CERD) in Iran, an example of an Islamic country. This paper also examines the moderating role of firm size, family ownership, and state ownership. This study is conducted using a sample of 952 observations across firms listed on the Tehran Stock Exchange. The results indicate that CERD increases with an increase in the level of Islamic religiosity of the province where the firm is located. In addition, findings reveal that firm size and family ownership strengthen the aforementioned relationship. However, we provide evidence suggesting that state ownership weakens the positive relationship between the Islamic religious atmosphere and CERD. The results of this research present a new insight suggesting that the Islamic values governing a local community can significantly affect executives' decisions regarding disclosures, particularly resulting in a decrease in executives' selfishness and encouraging them to disclose more information about environmental responsibilities. [ABSTRACT FROM AUTHOR]

Business ethics (BE) professors play a crucial role in sensitizing business students toward their future ethical responsibilities. Yet, there are few papers exploring the ethical challenges these professors themselves face while teaching BE. In this qualitative paper, we rely on the lenses of ethical sensemaking and dramaturgical performance, and draw from 29 semi-structured interview conducted with BE professors from various countries and field notes from 17 h of observation of BE classes. We identify four kinds of rationalities that professors rely on for making sense of in-class ethical challenges, eventually leading them to engage in one of four corresponding types of performances. By juxtaposing high and low scores of two underlying dimensions (degree of expressivity and degree of imposition), we offer a framework of four emerging performances. Additionally, we show that professors can shift from one performance to another during the course of their interactions. We contribute to performance literature by demonstrating the plurality of performances and explaining their emergence. We also contribute to sensemaking literature by offering support to its recent turn from an episodic (crises or disruption-based) to a relational, interactional, and present-oriented understanding. Since professors' performances have an impact not only on their own teaching experiences but also on students' learning experiences, undermining these would result in compromising the efforts that business schools have been making toward sensitizing future managers to their ethical responsibilities. [ABSTRACT FROM AUTHOR]

Applied ethicists' interest in narratives and narratives ethics has grown steadily. Some thinkers position narratives as supplements to ethics, while others see narratives as new form of ethics comparable to virtue or deontological ethics. In this paper, I analyze some of the main ethical claims being made on behalf of business and literary narratives from the perspective of Aristotelian virtue ethics. I argue that, while narratives can significantly contribute to the development of our character, to a better grasp of virtues and vices, and to a clarification of a virtue ethics framework, this contribution is highly nuanced. In particular, Aristotelian virtue ethics enable us to sensibly and helpfully distinguish the ethical value of narratives within business ethics from narrative business ethics per se. This paper has three parts. Part One offers a provisional definition of narrative and sketches some of the large claims that literary critics, philosophers, theologians, and others have made for narratives' relevance to and value for ethics. In Part Two, using narratives drawn from business and literature, I take up each of these claims in turn and examine whether the claim makes sense and is compelling from an Aristotelian virtue ethics perspective. Part Three gathers together the threads of the arguments in Part Two to specify the modest, but nonetheless significant, legitimate roles narratives might play within Aristotle's virtue ethics. I also point to some limitations inherent in an Aristotelian critique of narrative ethics and suggest some questions for future research. [ABSTRACT FROM AUTHOR]

In this paper, I examine how an organization narratively constructs its prototypical disabled employee. Data comprise public narratives of the Government of India, the country's largest employer of disabled persons. Narratives during 2008–2016 were considered as this timespan witnessed the design of inclusive legislation that emphasized defining disabled persons and their entitlements. Findings indicate that the label of "disadvantage" was consistently used to portray the target employee. Alongside other narrative material suggesting, for example that the target employee was someone who required employment assistance, this label was supplied to external audiences to convert them into potential partners. This supply of narrative material further reinforced the portrayal of the target employee. Consistent use of this expansive label subsumed changing definitions of who is a disabled person, allowed for aggregations with diverse disadvantaged collectives, and accommodated changes in employment entitlements and ecosystem partners, thereby allowing the reading of change in stable narratives. The contributions of this paper lie in highlighting how the consistent use of an expansive label can cast narrative stability and change as complementary, and in suggesting that narrating a prototypical employee entails shaping the setting outside the employing organization toward employee categorization. [ABSTRACT FROM AUTHOR]

Some economists now predict that technology will eliminate many millions of jobs and lead to a future without work. Much debate focuses on the accuracy of such a prediction—whether, or at what rate, jobs will disappear. But there is a wider question raised by this prediction, namely the merits or otherwise of automating work. Beyond estimating future job losses via automation, there is the normative issue of whether the quality of life would be enhanced in a world where machines replace humans in work. Economics makes particular assumptions about the value of work and the nature of well-being that can address this normative issue. But a deeper enquiry into the scope for living well in a possible automated future requires us to think beyond the limits of standard economic theory and to engage in matters of relevance to business ethicists. This paper shows how automation raises crucial concerns about work—its meaning and contribution to well-being—and how the ability to envisage a better future of work depends on bridging the gap between economics and business ethics. Overall, the paper aims to further understanding of automation as a possible mechanism to raise well-being within work and beyond it. [ABSTRACT FROM AUTHOR]

This paper questions the dominance of market-based mechanisms (MBMs) as the primary means of climate change mitigation. It argues that, not only they are unsuccessful on their own terms, but also they actually make the task more difficult by the unintended consequence of normalising the act of polluting and crowding out alternatives. The theoretical contribution of the paper is to draw a link between two bodies of literature. The first is the business ethics literature on the dominance of market-based rather than direct regulation, and the second is the literature on market ethics, particularly the work of Michael Sandel on how MBMs crowd out non-market norms. The empirical contribution is to use the international maritime transport sector to illustrate the way market-based regulation renders alternatives such as direct regulation and supply-side approaches invisible. [ABSTRACT FROM AUTHOR]

This paper contributes to the discussion on methodological decolonisation in business ethics research by illustrating how local epistemologies can shape methodology. Historically, business ethics research has been dominated by Western methodologies, which have been argued to be restrictive and limit contextually relevant theorising in non-Western contexts. Over the past decade, scholarship has called for more diversity in research methods and epistemologies. This paper regards arguments founded along neatly divided universalist versus contextualised methodologies as a false dilemma. Instead, we explore how ubuntu, a sub-Saharan African epistemology, can contribute as a complementary epistemology and methodology to interpretivism when conducting business ethics research in sub-Saharan Africa. The paper discusses four aspects—research agenda, access, power relations, and context-sensitive methods—that highlight practical ways in which ubuntu epistemology, with its communitarian and relational underpinnings, can enhance business ethics research. We illustrate that methodological decolonisation can be achieved by fusing relevant elements of local epistemologies and methodologies and conventional methodologies to generate context-relevant research approaches. [ABSTRACT FROM AUTHOR]

The choice of new technology in a resource-based industry has farreaching implications for its ethical performance. The kraft pulping industry uses considerable amounts of wood as raw material, and regulatory agencies have been tightening their control limits for effluent, solid waste and air emissions. The technological solutions required to reduce the environmental impact of the industry are shown to have the potential of causing social hardship for the mill's employees, the affected communities, lenders, and owners. In some instances, the technological solutions give rise to new environmental challenges. Forestry practices are influencing the public's perception of the kraft pulping industry, its ethical and environmental performance, its profitability, and the properties of its product, which may increase wood requirements. New forestry practices have the potential to reduce the forest land area required to sustain the kraft pulp production at a given level but ethical problems associated with genetic manipulation, phenodiversity, and biodiversity are identified. This paper analyzes the interface between environmental protection, ethics, and choice of technology. [ABSTRACT FROM AUTHOR]

This paper conducts an ethical analysis of the 2008 closure of a US money market fund entitled the reserve primary fund (RPF), which triggered the first run in the money market sector and a resultant liquidity crisis that harmed the entire US financial system. Although many academics and regulators have studied and written about RPF, the question whether the decision that caused the fund to collapse represented any ethical dilemma, has not been addressed to date. With this purpose in mind, the paper will examine the events that culminated in the closure of RPF according to Alasdair MacIntyre's virtue ethics approach. In so doing, the paper aims to extend the applicability of MacIntyre's concepts to the finance industry in general, and to provide a framework to predict and so potentially prevent crises like that exemplified by the RPF case. [ABSTRACT FROM AUTHOR]

Social media is changing social accountability practices. The release of the Panama Papers on April 3, 2016 by the International Consortium of Investigative Journalists (ICIJ) unleashed a tsunami of over 5 million tweets decrying corrupt politicians and tax-avoiding business elites, calling for policy change from governments, and demanding accountability from corporate and private tax avoiders. The current study uses 297,000+ original English-language geo-codable tweets with the hashtags #PanamaGate, #PanamaPapers, or #PanamaLeaks to examine the trajectory of Twitter-based social accountability conversations and the potential for the emergence of a longer-term social accountability user network. We propose that it is the combination of financial inscriptions and evaluative ethical utterances that incite and sustain social accountability conversations and social accountability networks. Financial inscriptions simultaneously remind audiences of both the information event that fomented the initial public reaction and the monetary magnitude of the event. Value-based ethical messaging, in turn, enunciates an ethical stance that simultaneously evaluates existing practices and emphasizes the need for accountability. It is the combining of these two types of messaging that helps to construct and sustain a normative narrative about social accountability. The results illustrate how the repetition and re-working of these two forms of messaging facilitated the construction of a normative narrative that coalesced into a social accountability network which persisted beyond the initial Panama Paper information event and which was re-activated in 2017 when the ICIJ published the Paradise Papers. [ABSTRACT FROM AUTHOR]

Individuals and businesses make numerous payments every day. They sometimes have choices about what forms of payment to make or accept, and at other times are effectively forced to use a particular form. Often there is an asymmetric power relationship between payer and payee that raises the issue of whether one side unfairly exploits the other. Is it unethical exploitation for an employer to pay employees with a fee-laden payroll card over other more convenient forms of payment? Does the fee structure of payment networks such as Visa and MasterCard unfairly exploit merchants? The bitcoin payment system is an ethical as well as technological evolution as it was designed to be an electronic payment system that does not rely upon trust. Can an entire payment system like bitcoin be 'evil,' as charged by Krugman ()? Payment tools as such are ethically neutral, but can be used in an ethical or unethical manner. [ABSTRACT FROM AUTHOR]

The world of work over the past 3 years has been characterized by a great reset due to the COVID-19 pandemic, giving an even more central role to scholarly discussions of ethics and the future of work. Such discussions have the potential to inform whether, when, and which work is viewed and experienced as meaningful. Yet, thus far, debates concerning ethics, meaningful work, and the future of work have largely pursued separate trajectories. Not only is bridging these research spheres important for the advancement of meaningful work as a field of study but doing so can potentially inform the organizations and societies of the future. In proposing this Special Issue, we were inspired to address these intersections, and we are grateful to have this platform for advancing an integrative conversation, together with the authors of the seven selected scholarly contributions. Each article in this issue takes a unique approach to addressing these topics, with some emphasizing ethics while others focus on the future aspects of meaningful work. Taken together, the papers indicate future research directions with regard to: (a) the meaning of meaningful work, (b) the future of meaningful work, and (c) how we can study the ethics of meaningful work in the future. We hope these insights will spark further relevant scholarly and practitioner conversations. [ABSTRACT FROM AUTHOR]

This paper argues in favor of the end user thesis, which holds that the fundamental goal of the firm is to create products and services that provide a benefit to the people who ultimately use them. The argument turns on the interest that employees have in work that is meaningful, in the sense that it is an activity worth spending time doing. I argue that a person's life is diminished to the extent that work constitutes a central feature, but is not meaningful in this way. I argue further that an employee's work is fully worth doing only if her fundamental aim is to provide a benefit to the people who ultimately use what she produces, and that this is not possible within an organization that aims to maximize profits. The paper concludes by considering arguments that the efficiency gains generated by assigning the firm the goal of profit-maximization justify structuring the firm in a way that does not enable employees to have work that is fully worth doing. [ABSTRACT FROM AUTHOR]

This paper studies the way supplier firms' corporate social responsibility (CSR) affects their likelihood of being selected as new suppliers. Using a large sample of US public firms with detailed supply chain and CSR data, we provide empirical evidence that corporate customers prefer socially responsible suppliers, and that the effect is more prominent when the supplier industry is more competitive, the customer's own CSR performance is better, or the supplier and the customer have more similar CSR focuses. Our paper contributes to the literature of instrumental stakeholder theory (IST) by confirming corporate customer attraction as a desirable outcome of supplier CSR engagement. It complements the existing IST studies on customer responses by showing that CSR attracts not only final customers but also corporate customers. Moreover, by focusing on corporate customers' revealed preferences for socially responsible suppliers, our paper also complements the stated-preference-based evidence in the literature of sustainable supply chain management. Our paper's findings encourage supplier firm managers to invest in CSR to gain competitive advantages in the form of a higher likelihood of selection while simultaneously making positive contributions to society. [ABSTRACT FROM AUTHOR]

Using an ethnographic case study based in a UK state school for 11- to 18-year-olds, this paper explores the tensions that arose when the senior leadership team (SLT) introduced a justice-based ethic-of-care that prioritized good grades and equal treatment for all pupils over a feminist ethic-of-care (preferred by most teachers in non-leadership roles) that accentuated individual pupil need and placed greater emphasis on a broader social education. Through highlighting the tensions between a feminist ethic-of-care and a more 'masculine' style, justice-based approach to care-ethics, the paper extends the organisational care-ethics literature. We emphasise that such tensions occurred whether the different ethics were enacted by men, women, or non-binary individuals. In order to better understand the tensions between these two ethical approaches, we draw upon the theoretical work of Donald Winnicott, which highlights the importance both of maternal and paternal roles during infancy. We update Winnicott's ideas, noting how maternal and paternal caring roles can be undertaken by people of varied gender identities. Building on Winnicott's theory, we propose a new 'Parentalist' ethic-of-care, which has the potential to balance and hold together ideas of both a feminist ethic-of-care, and a justice-based ethic. A Parentalist ethic-of-care could support teachers yet recognize the context of the contemporary neo-liberal environment, where most children need to attain formal qualifications in a marketized world, and where such measures of success are highly valued. [ABSTRACT FROM AUTHOR]

Corporate Reputation (CR) is essential to value generation and is co-created between a company and its stakeholders, including supply chain actors. Consequently, CR is a critical and valuable resource that should be managed carefully along supply chains. However, the current CR literature is fragmented, and a general definition of CR is elusive. Besides, the academic CR debate largely lacks a supply chain perspective. This is not surprising, as it is very difficult to collect reliable data along supply chains. When supply chains span the globe, data collection is especially challenging, as the chain consists of multiple suppliers and subcontractors, positioned at different tier levels. Recognizing this, the paper examines firstly the current state of CR research through a systematic literature review from a business perspective. The review is combined with a bibliometric mapping approach to show the most influential research clusters, representative of CR research streams and their contributors. This process highlights that the connection between CR and supply chain issues represents a major research gap. Consequently, this paper introduces a research agenda connecting these the two traditionally separated research fields. [ABSTRACT FROM AUTHOR]

This paper investigates the relationship that people with high functioning autism have with organizational temporality by considering this operationalization within the framework of humanistic management. To do so, it proposes an analysis based on seven propositions. Autism is a disorder that is still poorly understood and often linked to social depictions that are as unfounded as they are repulsive. It remains an unexplored area of study in the field of management sciences. Existing scholarship has established that people with autism have great difficulty finding and retaining employment. While it is well known that they have weak social skills, their difficulties in relation to time have only been studied in medical research, even though organizational temporality substantially shapes the functioning of teams. The operationalization of autistic temporality as a particular temporality within humanistic management allows for the development of a new conceptual framework based on a consideration of neuro-atypia. This paper begins with a presentation of the theoretical background. It then develops the theoretical model. Implications, limitations and directions for further studies are discussed before concluding. [ABSTRACT FROM AUTHOR]

There is an impressive literature on organizational capacities that enable specific types of performance, but no work has been done on whether such capabilities extend to an organizational capacity for trustworthiness (CFT). This paper introduces the notion of a capacity for trustworthiness (CFT) defined as the collective capability of the organization to produce positive signals of trustworthiness to stakeholders. The antecedents to the CFT are bundles of organization routines that enable the firm to manifest trustworthiness and balance attending to both financial and relational goals. The consequences of a high CFT are outcomes and behaviors that are congruent with pivotal stakeholder expectations and are, therefore, trust inducing. A process model is offered that outlines how an organization's routines and CFT change in response to feedback and pressure and increase or decrease stakeholders' trust. Implications for the management of stakeholder relations, trust repair, and the management of organizational systems are reviewed. [ABSTRACT FROM AUTHOR]

In this article, we conceptualize the under investigated and under theorized relationship between intimate partner violence (IPV) and business responsibility. As an urgent social issue, IPV—understood as abuse of power within the context of an intimate partner relationship, mainly perpetrated by men and involving a pattern of behavior—has been studied for decades in many disciplines. A less common yet vital research perspective is to examine IPV as it relates to the business and to ask how organizations should engage with IPV. In response to this question, we contribute a framework drawing from two distinctions in the business responsibility scholarship: the assumed role of the organization (responsibility to the firm/market; responsibility to the broader socio-political-economic environment); and the second focused on the approach to conceptualizing ethics (justice/fairness; ethics of care). Thus, we explicate four approaches to business responsibility and IPV, which serve the purposes of mapping three selected contributions, identifying limitations of these approaches, and opening up future research opportunities. [ABSTRACT FROM AUTHOR]

In recent decades, huge technological changes have opened up possibilities and potentials for new socio-technological forms of violence, violation and abuse, themselves intersectionally gendered, that form part of and extend offline intimate partner violence (IPV). Digital IPV (DIPV)—the use of digital technologies in and for IPV—takes many forms, including: cyberstalking, internet-based abuse, non-consensual intimate imagery, and reputation abuse. IPV is thus now in part digital, and digital and non-digital violence may merge and reinforce each other. At the same time, technological and other developments have wrought significant changes in the nature of work, such as the blurring of work/life boundaries and routine use of digital technologies. Building on feminist theory and research on violence, and previous research on the ethics of digitalisation, this paper examines the ethical challenges raised for business, workplaces, employers and management by digital IPV. This includes the ethical challenges arising from the complexity and variability of DIPV across work contexts, its harmful impacts on employees, productivity, and security, and the prospects for proactive ethical responses in workplace policy and practice for victim/survivors, perpetrators, colleagues, managers, and stakeholders. The paper concludes with contributions made and key issues for the future research agenda. [ABSTRACT FROM AUTHOR]

Intimate partner violence (IPV) is among society's most pernicious and impactful social issues, causing substantial harm to health and wellbeing, and impacting women's employability, work performance, and career opportunity. Organizations play a vital role in addressing IPV, yet, in contrast to other employee- and gender-related social issues, very little is known regarding corporate responses to IPV. IPV responsiveness is a specific demonstration of corporate social responsibility and is central to advancing gender equity in organizations. In this paper, we draw upon unique data on the IPV policies and practices of 191 Australian listed corporations between 2016 and 2019, that collectively employ around 1.5 M employees. Providing the first large-scale empirical analysis of corporate IPV policies and practices, we theorise that listed corporations' IPV responsiveness reflects institutional and stakeholder pressures which are multifaceted and central to corporate social responsibility. Our findings identify greater IPV responsiveness among larger corporations, as well as those corporations with higher proportions of women middle managers, greater financial resources, and more advanced employee consultation on gender issues. This paper concludes that there is a need for further research on corporate IPV responsiveness, to further illuminate corporate motivations, organizational support processes, and employee experiences. [ABSTRACT FROM AUTHOR]

Universities are increasingly pushed to apply for external funding for their research and incentivised for making an impact in the society surrounding them. The consequences of these third-mission activities for the degree of freedom of the research, the potential to make a substantial research contribution and the ethical challenges of this increased dependency on external funding are often neglected. The implications of external sponsorship of research depend on the level of influence of the sponsor in the various elements of the research. This paper provides a typology of sponsored innovation management research projects in order to create a common language between researchers and practitioners. Through in-depth analysis of nine innovation management research projects, carried out and funded in Northern Europe, and a rich set of qualitative data, the paper outlines the key dimensions of the projects where researchers and practitioners should agree on the degrees of freedom of the research project. It identifies three different methodological dimensions that can impact the likelihood of generating publishable results from the innovation management research. The three dimensions are purpose (e.g. formulating the topic of the research and the research question to pursue), throughput (the possibility of the researcher to decide on the way that the research question should be answered) and output (the expectations of the funding body on the results that should be generated from the innovation management research). The paper discusses the positive and negative impact of these types of projects and generates implications for the central stakeholders. [ABSTRACT FROM AUTHOR]

This paper examines post-communist managerial ethics during the emergence and transition of charismatic leadership in two privately owned media holdings in Russia and Kyrgyzstan. These media holdings were bootstrapped in the 1990s and 2000s by people without management experience and connections. This paper argues that Weberian charismatic leadership was a necessary leadership style to start a private business for people without links to elite networks. However, once firms establish themselves on the market, charisma fades and yields itself to a legal-rational leadership style. In particular, the paper compares and contrasts the managerial ethics issues arising from the loyalty-based leader–follower relations in the charismatic leadership phase and the legal-rational phase of a firm's development and maturation. While the legal-rational phase brings positive changes to workload management and employees' rights for vacation and p/maternity leave, task delegation remains an unsolved issue. Ambiguous career advancement criteria of the legal-rational phase replace rapid career progression of junior and middle managers during the charismatic phase. By examining the dynamics of managerial ethics transformation, this study adds to the literature on post-communist leadership, management and governance. Recommendations are provided for privately owned firms on how to advance managerial ethics to attract and retain qualified talent. [ABSTRACT FROM AUTHOR]

The paper builds on the stakeholder salience framework and applies a social identity approach to explain family firm dynamics and how these could impact on family firm governance and ethics. In particular, we consider the family as the main stakeholder for family firms and we refer to the recent approaches to stakeholder theory based on 'names-and-faces' and on social identity to focus on family members at the individual and organizational level. Family businesses offer an opportunity to study stakeholder salience in settings with multiple logics. Our paper acknowledges how the attributes of legitimacy, power and status, for family business members, can derive from three different institutional settings (family, business and local community) and how these attributes are assigned and gained by family members on the basis of the stakes they put (or could put) on the business. From the analysis of these dynamics specific ethical considerations emerge. [ABSTRACT FROM AUTHOR]

The authors present this journal's Thematic Symposium section which features several papers on topics including voluntary reporting on greenhouse gas emissions by foreign institutional investors, the role of minority shareholders on a company's environmental performance, and the role of institutional development on climate change.

Many business ethicists, activists, analysts, and corporate leaders claim that businesses are obligated to promote diversity for the sake of justice. Many also say—good news!—that diversity promotes the bottom line. We do need not choose between social justice and profits. This paper splashes some cold water on the attempt to mate these two claims. On the contrary, I argue, there is philosophical tension between arguments which say diversity is a matter of justice and (empirically sound) arguments which say diversity promotes performance. Further, the kinds of interventions these distinct arguments suggest are different. Things get worse when we examine the theory and empirical evidence about how diversity affects group performance. The kind of diversity which promotes justice and the kind which promotes the bottom line are distinct—and the two can be at odds. [ABSTRACT FROM AUTHOR]

In 1856, the State of Ohio began an enumeration of its population to count and identify people with disabilities. This paper examines the ethical role of the accounting profession in this project, which supported the transatlantic eugenics movement and its genocidal attempts to eliminate disabled persons from the population. We use a theoretical approach based on Levinas who argued that the self is generated through engagement with the Other, and that this engagement presupposes a responsibility to and for the Other. We show that successive waves of legislation relied on State and County auditors along with Township clerks and assessors to conduct the mechanics of the enumeration of the population, which focused on the identification, categorization, and counting of the disabled people of the State. We argue that the accounting-based technologies of enumeration and reporting objectify the enumerated persons and deny the auditor's pre-existing ethical obligation to this new Other. We show how the financial expertise and structures of the State were engaged in the execution of this mandate, which remained in place for over a century and supported a program of institutionalization. We consider the ramifications of this for our understanding of the ethical role of public sector accounting in the United States over this period, which has been under-explored. [ABSTRACT FROM AUTHOR]

Furthering an integrative ethics-as-practice framework, this paper explores the professional practices, self-understanding and ethics of lawyers working in the Germanic legal context. Existing studies of the legal profession often argue that changing conditions in law have led to a 'constrained morality' and an 'erosion of ethos' among lawyers. While the current study acknowledges shifts in lawyers' ethos, it challenges the claim of an erosion or 'lack' of morality. The narratives of the interviewed practitioners rather suggest that socio-discursively constituted professional practices, identity and ethics are complex and contingent. Focusing on the 'moral rules in use' and how lawyers negotiate ethical matters 'from within' evokes ongoing ambiguities and struggles inscribed in ethical (self-)positions, pointing, as such, to the limits of assessing lawyers' conduct as 'ethical' or 'unethical'. The study thereby extends both normative and practice-based business and professional ethics studies. [ABSTRACT FROM AUTHOR]

Promoting ethical practice within an organization has been a continuous challenge in the business ethics community. To enrich organizational practices for promoting business ethics across an organization, this paper aims to introduce the voices of practitioners working in organizations that offer exemplary practices. Based on semi-structured interviews with 21 engineers working in the health products industry, we identified 12 pervasive ethical values that we grouped to four categories: fiduciary, economic, engineering, and process values. As ethics has been embraced as a core element of the ethical practice of our study participants regardless of their rankings and roles in their organizations, we investigated organizational strategies for promoting ethical practice. We identified four categories of organizational strategies: symbols, memberships, practices, and systems. Each strategy affected the 12 ethical values in different ways. Lastly, we identified three characteristics of the industry contexts that appeared to influence ethical values: customer impact, economic norms, and highly regulated industry. We discuss how the findings from this paper can potentially promote new discussions and practices in the business ethics community. [ABSTRACT FROM AUTHOR]

Increasingly organizations have dedicated systems and personnel (recipients) to receive and handle internal whistleblower reports. Yet, the complexity of handling whistleblower reports is often underestimated, and there is a dearth of literature that attempts to describe or analyse the challenges internal recipients face. This paper uses an agency theory inspired lens to provide insight into the complexity of internal whistleblowing, with the aim to identify focal points for improving internal whistleblowing processes. We conceive of internal recipients as agents of two principals in the event of whistleblowing: owner/top management as well as whistleblowers. We identify sources of agency problems and agency costs within these double-agent relationships. We provide avenues for solving these problems and reducing the agency costs. We close by offering paths for future research. [ABSTRACT FROM AUTHOR]

This paper investigates the process of moral agency development as a community-supported process. Based on a multimethod qualitative inquiry, including diaries, focus groups, and documentary analysis, we analyze the experiences of middle managers in two Norwegian hospitals during the first year of the COVID-19 pandemic. We find that moral agency is developed through a community-embedded value inquiry, emerging in three partially overlapping steps. The first step is marked by moral reflex, an intuitive, value-driven, pre-reflective response to a crisis situation. In the second step, the managers involved the community in value calibration, a collective-ethical sensemaking. In the third step, they took active stances to translate values into actions, with an increased awareness of values and an ability to explain and justify their actions. We label the steps, respectively: value inquiry-in-action, value inquiry-on-action and reflective enactment of value. An analysis of the process reveals two aspects critical for moral agency development: it happens through confrontation with uncertainty, and it is relational, that is, embedded in a community. While uncertainty forces an intuitive moral response, dialogical reflection in the community develops value awareness and relationships of mutual care and support. [ABSTRACT FROM AUTHOR]

Data access and data sharing are vital to advance medicine. A growing number of public private partnerships are set up to facilitate data access and sharing, as private and public actors possess highly complementary health data sets and treatment development resources. However, the priorities and incentives of public and private organizations are frequently in conflict. This has complicated partnerships and sparked public concerns around ethical issues such as trust, justice or privacy—in turn raising an important problem in business and data ethics: how can ethical theory inform the practice of public and private partners to mitigate misaligned incentives, and ensure that they can deliver societally beneficial innovation? In this paper, we report on the development of the Swiss Personalized Health Network's ethical guidelines for health data sharing in public private partnerships. We describe the process of identifying ethical issues and engaging core stakeholders to incorporate their practical reality on these issues. Our report highlights core ethical issues in health data public private partnerships and provides strategies for how to overcome these in the Swiss health data context. By agreeing on and formalizing ethical principles and practices at the beginning of a partnership, partners and society can benefit from a relationship built around a mutual commitment to ethical principles. We present this summary in the hope that it will contribute to the global data sharing dialogue. [ABSTRACT FROM AUTHOR]

Drawing on a global sample of microfinance institutions (MFIs), this paper offers insights into the trade-off versus synergy debate of adopting multiple institutional goals in hybrid organisations. Additionally, it unravels which organisation- and country-specific determinants associate with top joint performance using machine-learning techniques. We find that the synergy versus trade-off debate is not dichotomous. Rather, MFIs can be strong both socially and financially but not while charging low interest rates. In our sample, 17% of MFIs serve a low-income clientele in need with a diverse range of services while remaining financially sustainable and ask a close-to-average interest rate. These organisations are larger and more mature as well as financially prudent in that they minimize both financial and credit risk. Moreover, they are located in countries where their services can create larger benefits regarding their underlying goals. [ABSTRACT FROM AUTHOR]

The theorisation of fraud has largely been developed in the for-profit sector, and the paper extends this to the not-for-profit sector. Motivated by social control theory, we adopt a qualitative approach to assess the views of key charity stakeholders (social control agents) of charities registered with the Charity Commission for England and Wales about fraud. We find that stakeholders, especially donors and beneficiaries, are often reluctant to label 'fraud' as a threat to the sector. This reflects 'trusting indifference', a value embedded in the sector that brings more harm than good to the sector in terms of wrongdoing, by hampering effective social control. Adapting existing theories of fraud to charities, we propose a 'fraud tower' with three layers: the social layer (trusting indifference), organisational layer (opportunity), and individual layer (fraudsters-opportunity seekers). [ABSTRACT FROM AUTHOR]