Perhaps the most important corporate law debate over the last several years concerns whether directors and executives should manage the corporation to maximize value for investors or also take into account the interests of other stakeholders and society. But, do investors themselves wish to...

In a time of increasing polarization, how can we address sensitive topics and ensure that university classrooms remain places of healthy discussions and ethical deliberations? This paper addresses this important question by drawing on unique qualitative data from our students’ accounts of...

Exploring the intricacies of heterogeneity in tax avoidance practices within family firms, a growing trend acknowledges the significant role of chief executive officers (CEOs) in setting the ethical tone and shaping corporate tax strategies. However, these studies often overlook the influence of...

As firms increasingly rely on user-generated data (UGD) to drive decision-making, questions of digital responsibility have become central to contemporary data governance. This article develops a governance model for UGD that integrates the ecosystem view with three complementary...

Managers do not need moral (re-)education but the competencies to assume order responsibility: Companies serve a societal purpose in market economies through efficiency, innovation, and welfare diffusion. Their "license to operate" depends not only on legality but also on legitimacy. As the...

Purpose: Leadership in Africa faces numerous challenges, from famine and inequality to political instability and conflict. To overcome these obstacles, a new generation of leaders who are responsible and dedicated to upholding African traditions and values is needed. The Afrocentric perspective...

Adjisse, Blimpo, and Castañeda Dower (2024) reproduce the tables and figures of Balán et al. (2022) with the exception an incorrect sign on one coefficient in Table 5. Although not central to Balán et al. (2022), we are grateful to have discovered this error and have submitted a corrigendum...

The concept of resilience has gained significant prominence across various disciplines, particularly in the context of regional development. Specifically, the Social Responsibility of Local Public Administrations (SRLPA) may play a significant role in fostering resilient territories. This study...

This article evolved as part of the research project ‘Transformation-oriented innovation policy in the bio-economy-status, potentials and strategies’, which has been supported by the Federal Ministry of Education and Research under grant number 031B0781A. The authors thank an anonymous...

Pecuniary externalities-costs imposed on third parties mediated through the price system-have typically received little philosophical attention. Recently, this has begun to change. In two separate papers, Richard Endörfer (Econ Philos 38, pp. 221-241, 2022) and Hayden Wilkinson (Philos Public...

This paper studies responsibility attribution for outcomes of collusive bribery. In an experiment, participants labeled as either citizens or public officials can propose a bribery transaction to another participant (labeled as either public official or citizen, respectively), who decides...

Teams are formed because input from different people is needed. Providing incentives to team members, however, can be diffcult. According to received wisdom, declaring all members responsible fails because real responsibility for team output "diffuses". But why? And why and when does formally...

Purpose: This study provides an outline of a meta-theory of ubuntu to illuminate how responsible leadership might be understood and enacted in African settings. Design/methodology/approach: This study presents an initial theory on ubuntu and appeals to realist philosophical principles to provide...

Purpose: As accountants are often business leaders, it is crucial that accounting students are equipped to become responsible leaders. Thus, accounting students should be taught to value citizenship, for example, through exposure to social innovation as an expression of personal citizenship. The...

Purpose: Responsible leadership has gained significant attention in contemporary management scholarship. Despite significant advances made in the burgeoning corpus of knowledge, a paucity of studies focusses on developing economies with a dearth of studies underscoring specifically the public...

This study examines the relationships between the components of ethical decision-making and the factors that contribute to the ethical decision-making of professional accountants. Survey data from 309 professional accountants was analyzed using partial least squares structural equation modeling....

This study explored corporate social responsibility practices in selected public libraries in south-west and north-central Nigeria. The study adopts multiple case-study design, and qualitative research approach. Interview was used to collect data from a total of fifteen (15) participants. The...

Corporate social responsibility (CSR) serves as a company strategy to fulfill ethical responsibilities in business. However, CSR requires conceptual support to operationalize this strategy at the individual level. This study aims to analyze the mediating role of CSR in the effect of responsible...

The modern consumer society is criticised for its harmful impact on individual well-being and the environment, prompting a call for a transition to responsible consumption. This article explores emerging trends in consumer behaviour towards responsible consumption. Drawing from existing...

In response to the growing importance of environmental issues, more and more consumers are turning to anti-consumption by reducing, rejecting, or avoiding consumption. Covering the intersection of sustainable consumption and anti-consumption, previous studies relied on socio-cognitive models to...

This paper examines how companies respond to negative ESG incidents by appointing directors with experience in charitable organizations. We find that firms are more likely to make such appointments following ESG incidents, especially when these incidents attract substantial media attention or...

In this paper, we investigate whether investors are willing to pay a higher price to invest in social projects, a differential that we call socialium. Using a nearest neighbor matching procedure on various samples of social and conventional bonds issued between September 2015 and 2020, by public...

“Each stakeholder in the education system is essential to the success of universities and improving quality. Education and university is one of the most important base for an individual. It makes the pillar for a whole life. All the members of universities and various stakeholders play an...

In this paper we adopt Barad’s (2007) posthuman performative approach to illustrate the use of a diffractive approach to corporate accountability. We use a paradigm example of a corporate reorganisation strategy to redistribute responsibility to demonstrate that accountability resides in...

In an article forthcoming in the Journal of Corporate Law, Systematic Stewardship with Tradeoffs, Profs. Kahan and Rock take issue with the portfolio approach that I offered in Systematic Stewardship (47 J. Corp. L. 627 (2022)) on the grounds that corporate law requires a “single firm focus”...

Corporate Social Responsibility (CSR) has developed a robust body of research while there has been a lack of research focusing on its counterpart, Corporate Social Irresponsibility (CSI). This is particularly true in terms of how workers perceive these activities. Employees' perceptions of...