Search Results - subject_exact:"Verantwortungsbewusstsein"

From transparency to sustainability : the role of climate change and social responsibility disclosure in enhancing sustainable performance

Khalaf, Ayad Jumaah; Khalaf, Ahmed Mohammed; Kadhim, … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617226

Do firms have the responsibility to be morally responsible? : moral capital versus firm growth in selected African countries

Akande, Joseph Olorunfemi - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617313

It's not my responsibility : working with autonomy-restricting algorithms facilitates unethical behavior and displacement of responsibility

Jolly, Anupama A.; Dunlop, Patrick D.; Parker, Sharon K.; … - 2026

While algorithmic decision-making technology can greatly improve efficiency at work, it has the potential to promote unethical decision making in humans who work with the technology. In this paper, we test how the moral disengagement mechanism, displacement of responsibility arises, as an...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015586915

Delegated social responsibility : Is managerial prosociality a source of agency cost?

Szymczak, Wiebke - 2026

Agency theory holds that managerial discretion over stakeholder decisions creates agency costs through altruistic redistribution. We test this claim in a principal-agent experiment where agents choose effort and transfers affecting a third party under unenforceable flat-wage contracts. We find...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015605604

Attribution of responsibility for corrupt decisions

Montero, María; Possajennikov, Alexandre; Verbel, Yuliet - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015671556

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Attribution of responsibility for corrupt decisions

Montero, María; Possajennikov, Alexandre; Verbel, Yuliet - 2024

Book / Working Paper

Responsible learning organizations : a framework to embed responsible innovation within organizations

Wesselink, Renate; Popa, Eugen - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618631

Commitment, Kantian Economics and climate change : rethinking rational choice and individual responsibility

Guigourez, Mathieu - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015339667

Sustainability accounting and disclosures of responsible restaurant practices in environmental, social and governance (ESG) reports

Camilleri, Mark Anthony - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358854

Redefining academic safe space for responsible management education

Martineau, Joé T.; Cyr, Audrey-Anne - 2025

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395216

Stakeholder ethics : defining the ethical responsibilities of stakeholders to and for companies

Kaptein, Muel - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015470418

Cultural values and cross-country differences in responsible investing sectors

Białkowski, Je̜drzej; Starks, Laura T.; Wagner, Moritz - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015457655

Beyond moral education : enabling managers to take order responsibility

Pies, Ingo; Lange, Thomas - 2025

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015459164

How much do investors care about social responsibility?

Hirst, Scott; Kastiel, Kobi; Kricheli-Katz, Tamar - 2025

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015443984

Small business political responsibility

Bedford, Paul; Crane, Andrew; Iatridis, Konstantinos - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015596531

Policymaker responses to CEO activism

Poliquin, Christopher; Hou, Young - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015553259

Social responsibility in secondary markets

Kaufmann, Marc; Kornemann, Malte; Kőszegi, Botond - 2025

We study how secondary markets for durable goods interact with consumers' social-responsibility motives to mitigate environmentally harmful new production. On the positive side, secondary markets may allow responsible consumers to acquire used goods that would otherwise be discarded, reducing...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015556381

Public discourse, norm adherence, and socially responsible behavior

Arregui-Alegria, Iker; Gokmen, Gunes; Veldhuizen, Roel van - 2025

This paper examines the causal effect of public discourse in one or both sides of the market on overall market socially responsible behavior. In a laboratory setting, we vary whether firms and/or consumers participate in a public discussion before trading begins. When both sides take part, the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015557794

EDI failure : experiences of racialized interpersonal misconduct and the delegation of moral responsibility

Tomlinson, Olivia; Nix, Adam; TyreeHageman, Jennifer - 2025

This paper investigates how responsibility for addressing interpersonal misconduct within organizations is managed as part of equity, diversity, and inclusion (EDI) efforts. Despite progress in promoting workplace EDI, the management of interpersonal misconduct tends to be individualized rather...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015586564

Corporate moral responsibility vs. corporate social responsibility : Friedman was right

Hess, Kendy - 2025

What do firms owe to those around them in terms of consideration, restraint, and active support? This question - which I'll call the question of "firm responsibility" - first rose to prominence in the modern context in the 1950s. While questions about what one entity owes to others and how it...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015586795

Board Responsibility and Sustainability-Related Disclosure in Asia

2025

Company boards play an important role in overseeing sustainability-related disclosure. This report examines how boards in eight Asian economies (China, Hong Kong (China), India, Indonesia, Japan, Korea, Singapore and Viet Nam) oversee sustainability-related disclosures and the legal and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015630734

The entitlement trap

Kets de Vries, Manfred F. R. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397035

Taking digital responsibility for data : toward a governance model for user-generated data

Christ, Anna-Sophia; Carl, K. Valerie; Kurtz, Christian; … - 2025

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015543216

Tax avoidance in family business : the ethical perspective of CEO transgenerational responsibility

Cirillo, Alessandro; Manzi, Maria Angela; Bauweraerts, … - 2025

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402179

A concentric locus of control and triple bottom line model for responsible management : theory development inspired by students from the Global South

Homer, Stephen Thomas; Lim, Weng Marc; Wai Chuen Poon - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667951

Corporate moral credit

Rozeboom, Grant J. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015055150

SMEs tax minimization as shared responsibility

Anesa, Mattia; Bressan, Alessandro - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065280

The moral status of pecuniary externalities

Kogelmann, Brian; Carroll, Jeffrey - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015084380

EU consumption's hidden link to global deforestation caused by mining

Luckeneder, Sebastian; Giljum, Stefan; Maus, Victor; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015077738

Ethical decision-making dynamics : insights from professional accountants

P., Ishwara; Mekonnen, Naod - 2024

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....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014534121

The performance of socially responsible investments : a meta-analysis

Hornuf, Lars; Yüksel, Gül - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014511674

Corporate social responsibility as responsible leadership mediator for organizational citizenship behavior

Hamdani, Abdi; Sule, Ernie Tisnawati; Soemaryani, Imas; … - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014519262

Strengthening resilience : social responsibility and citizen participation in local governance

Sánchez-Hernández, María Isabel - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015158122

Sharing the fame but taking the blame : when declaring a single person responsible solves a free rider problem

Li, Xinyu; Schnedler, Wendelin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015543253

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Sharing the fame but taking the blame : when declaring a single person responsible solves a free rider problem

Li, Xinyu; Schnedler, Wendelin - 2024

Book / Working Paper

Forward-looking responsibility and political corporate social responsibility

Ferguson, John - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015149643

Response to Adjisse, Blimpo, and Castañeda Dower (2024)

Balán, Pablo; Bergeron, Augustin; Tourek, Gabriel; … - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015163527

Family involvement in management, social trust and the environmental responsibility performance of family firms

Tan, Qingmei; Yan, Kexin; Zou, Gaofeng - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015052882

Assessment of corporate social responsibility practices in selected public libraries in South-West and North-Central, Nigeria

Adeyemi, Ismail Olatunji; Abiona, Boluke Favour; … - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372726

Bringing morality back in : accounting as moral interlocutor in reflective equilibrium processes

Kraus, Kalle; Mikes, Anette; Véliz, Carissa - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332320

Responsible leadership, an Afrocentric viewpoint : leadership as a collective effort

Toendepi, Joyce; Cele, Khanyisile - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338844

Guilt aversion and moral commitment : Eve versus Adam

Di Bartolomeo, Giovanni; Dufwenberg, Martin; Papa, Stefano - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015187601

A meta-theory of ubuntu : implications for responsible leadership in Africa

Sachikonye, Crispen; Ramlogan, Ronnie - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015199927

Developing accounting students as responsible leaders : a workshop on social innovation

Basson, Remerta; Steenkamp, Gretha - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015199929

Responsible leadership in the public sector : a sector-specific interpretation

Jonck, Petronella - 2024

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015199930