Business Law, Public Responsibility, and Ethics Commons^™

Aadej And Icd Usa Section — Together For Over 50 Years!, Elaine C. Wagner Dds

AADEJ - The Communicator

With a new-found collaboration of our annual meetings in 2025, we celebrate more than 50-year partnership between the International College of Dentists (ICD) USA Section and the American Association of Dental Editors & Journalists (AADEJ). It highlights that both organizations are composed of individuals passionate about their respective missions: ICD Fellows focus on serving the underserved and improving global oral health, while AADEJ is dedicated to enhancing communication and elevating standards in dental journalism. The collaboration has stood the test of time, and for the first time, their Annual Meetings in 2025 will be held together at the Manchester Grand …

Prospector Orientation And Csr: The Moderating Role Of National Philanthropic Environments, Alexey V. Semenov, Arilova Randrianasolo

Funded Scholarship

Existing research often frames firms with a prospector orientation as integrating corporate social responsibility (CSR) to enhance reputation and competitiveness. However, this perspective typically relies on the resource-based view (RBV) and overlooks the institutional context that influences CSR. Addressing this gap, we examine how national philanthropic environment (NPE), a component of the normative institutional environment, moderates the relationship between prospector orientation and CSR. Drawing on institutional theory and RBV, we analyze cross-country, firm-level data from 262 companies across 10 countries. Using hierarchical linear modeling, we find that in countries with high NPE, prospector orientation is positively associated with CSR, whereas …

The Historical Evolution Of Corporate Social Responsibility: A Foreword To The Eli Guidance, Reuven S. Avi-Yonah

Other Publications

This issue includes the “ELI Report on Company Capital and Financial Accounting for Corporate Sustainability” and accompanying studies, including Anne Le Manh, https://doi.org/10.1515/ael-2021-0041, “Accounting Policies and Dividend Limitation: A European Comparison”, and country reports from Germany, Italy, France, Croatia, Japan, and the UK. The focus of the Report is on environmental, social and governance (ESG) considerations, which “concern broad matters pointing to the sustainable and responsible long-term relationship of companies with stakeholders, society and nature … In this context, an important and timely debate is ongoing as to how companies could and should be sustainable and responsible for the benefit …

Are Csr Incidents Truly Bad News?, Chen Chen, John A. Doukas, Rongyao Gloria Zhang

Finance Faculty Publications

We revisit whether disclosures of negative Corporate Social Responsibility (CSR) incidents adversely affect firms' stock prices. While univariate tests reveal significant negative abnormal returns around incident announcements, the effect disappears once firm characteristics, industry, and time‐fixed effects are controlled for. We find no robust evidence that CSR incidents or firms' Environmental, Social, and Governance (ESG) commitments influence stock price reactions on the event day or across broader windows. These results suggest that previously documented negative market responses may be attributable to endogeneity. Our baseline results are consistent with informed trading behavior: short‐sellers do not increase activity in incident‐related stocks relative …

The Impact Of Due Diligence Legislation On International Trade And Business: Analysis Of Potential Trade-Offs, Peter Draper, Andreas Freytag, Naoise Mcdonagh, Matthias Menter

Research outputs 2022 to 2026

As countries increasingly adopt due diligence legislation to promote human rights, labor standards, and environmental sustainability in global value chains, a complex dilemma arises. While these laws commendably aim to address moral and political issues in international trade, they may also impose significant costs on companies, potentially disincentivizing investment and trade. This study examines the impact of due diligence laws on international trade and business, analyzing some 60 cases. We explore their unintended consequences, including the potential withdrawal of investors from partner countries, reduced trade, including strategic commodities, and increased costs of compliance leading to competitiveness concerns. Our research categorizes …

Creditors, Shareholders, And Losers In Between: A Failed Regulatory Experiment, Albert H. Choi, Jeffery Zhang

Articles

In the aftermath of the 2007–08 Global Financial Crisis, regulators encouraged many of the world’s largest banks to hold a new type of regulatory instrument with the goal of improving their safety and soundness. The regulatory instrument was known as a “CoCo,” short for contingent convertible bond. CoCos are neither debt nor equity. They are something in between, designed to give the bank a shot in the arm during times of stress. Many of the largest international banks have issued CoCos worth hundreds of billions of dollars. After more than ten years—a decade that includes the collapse of Credit Suisse …

Does Medial Tourism Promote Growth In Healthcare Sector?, Hassan F. Gholipour, Kourosh Esfandiar

Research outputs 2022 to 2026

The purpose of this study is to investigate the effect of medical tourism revenues on the growth of healthcare sector across 49 emerging and developed economies from 2008 to 2022. Using panel GMM and PMG/ARDL estimation methods, the results show that higher levels of medical tourism revenues promote growth in the healthcare sector. This finding remains robust across different sample periods, alternative measure of healthcare sector performance, and model specifications.

Environmental Regulation And Firm Productivity: Evidence From China’S New Energy Industry, Zidan Shan, Xiangyu Han, Zhaoyong Zhang

Research outputs 2022 to 2026

Environmental regulation can possibly enhance firm productivity through its competitiveness effects that can induce regulated firms to improve cost-cutting efficiency and to develop or adopt new technologies, known as the Porter Hypothesis, though there is still conflicting evidence reported. This paper examines the impacts of environmental regulation on firm productivity in China’s new energy industry by incorporating the mediating effect and boundary mechanism of green technological innovation and innovation openness within an innovation ecosystem. We find robust evidence that environmental regulation can enhance firms’total factor productivity (TFP) in the new energy industry with green technological innovation being the important mediator …

Examining Love As A Central Ethic Of Leadership: A Kierkegaardian And Feminist Reading, Edward Wray-Bliss, Irene E. De Pater

Research outputs 2022 to 2026

This paper examines love as a concept for advancing our understanding of the ethics of leadership. We draw upon writings that consider love to be at the heart of modern subjects’ search for meaning and affective attachment to organisation – necessitating, we argue, an exploration of leadership too in these terms. Existing works on leaders’ supposed love for those they lead are considered. These serve as a springboard from which to undertake a philosophical examination of two dominant formulations of an ethics of love in Western culture: neighbour and agapeic love. Neither of these conceptualisations, we argue, suffice as an …

Dei And Discrimination In The Marketing Industry: Exploring The Lived Experiences In The Workplace. Evidence From Western Australia, Ashlee Morgan, Melissa Fong-Emmerson, Steven D’Alessandro, Marie Ryan

Research outputs 2022 to 2026

This paper explores the lived experiences of individuals in the Western Australian marketing industry, focusing on diversity, equity and inclusion (DEI) within the workplace. Through a survey of 573 marketing professionals, the study gathered both qualitative and quantitative data on perceptions and attitudes towards DEI, and personal experiences of discrimination. The findings indicate strong support for DEI within the marketing workforce, with 76.6% agreeing that diversity and inclusion are important in the workplace, and 78.1% affirming that DEI should be a business priority. Yet, 25% reported personal experiences of workplace discrimination, underscoring the urgent need for organisations to listen to …

Role Of Ethical Leadership In Creating Meaningful Work Through Corporate Social Responsibility In Bhutan: A Conditional Mediation Model, Deki Choden, Mehran Nejati, Azadeh Shafaei, Ben Farr-Wharton, José L. Roldán

Research outputs 2022 to 2026

This research investigated how ethical leaders drive employees to experience meaningfulness at work by influencing employees' perception of Corporate Social Responsibility (CSR). It also examined if employees' skepticism towards CSR moderates these relationships. Conducted in Bhutan, where CSR is legally required but emerging, the study surveyed 797 employees from 15 companies using partial least squares path modeling. Findings confirmed that the perceived CSR mediates the positive link between ethical leadership and meaningfulness at work. Meanwhile, employees' skepticism towards CSR weakens both the positive impact of CSR perception on meaningfulness at work as well as the mediated path. The study highlights …

Us-China Competition, World Order And Economic Decoupling: Insights From Cultural Realism, Naoise Mcdonagh

Research outputs 2022 to 2026

This study examines how US-China geopolitical rivalry is reshaping global economic order. It identifies gaps in existing research on hegemonic state behaviour and presents an alternative theory based on cultural realism. This latter builds on realism by arguing that political culture influences the intensity of geopolitical tensions. Drawing on domestic political discourse, this study demonstrates that US and China geopolitical tensions are driven by conflicting national political cultures that generate competing visions of global order, reducing the capacity of international institutions to sustain cooperation. This divergence manifest in geoeconomic competition and weaking multilateralism. Theoretical expectations suggest an emerging geoeconomic world …

The Csr Practices Of Western Australian Mining Based On Innovation Ecosystems: Pathways To Collaborative Innovation And Sustainable Development, Jiawei Sun

Research outputs 2022 to 2026

This study investigates the Corporate Social Responsibility (CSR) practices of Western Australian mining companies, focusing on their integration of innovation ecosystems to promote sustainable development. Through case studies of BHP Group, Rio Tinto, FMG, and South32, the research examines how these companies reduce carbon emissions, enhance community development, and foster collaborative innovation. The findings highlight the significant role of innovation ecosystems in enabling these companies to adopt cleaner technologies, improve social outcomes, and maintain a competitive edge in a sustainability-conscious global market. The study also explores the challenges and opportunities faced by mining companies in leveraging collaborative innovation to address …

Assessing Environmental Performance Through Environmental Management Initiatives, Green Extrinsic And Intrinsic Motivation, And Resource Commitment In Malaysian Hotels, Ataul K. Patwary, S. Mostafa Rasoolimanesh, Roslizawati C. Aziz, Muhammad U. Ashraf, Md Mahmudul Alam, Shafique U. Rehman

Research outputs 2022 to 2026

The level of dedication that an organization has toward the preservation of the natural environment is reflected in its environmental performance. This study evaluates the role of green extrinsic and intrinsic motivation and resource commitment on Malaysian hotel employees’ environmental performance. It also examines the mediating roles of green extrinsic and intrinsic motivation and resource commitment in the relationship between green management initiatives and hotel environmental performance. Data was collected from the Four- and five-star hotel employees and tested the models and hypotheses of this study by employing partial least squares-structural equation modeling. Green extrinsic and intrinsic motivation significantly influence …

Causality Of Circular Supply Chain Management In Small And Medium-Sized Enterprises Using Qualitative Information: A Waste Management Practices Approach In Indonesia, Ming-Lang Tseng, Shu-Xian Li, Ming K. Lim, Tat-Dat Bui, Muhamat R. Yuliyanto, Mohammad Iranmanesh

Research outputs 2022 to 2026

Circular supply chain management (CSCM) is a promising way to achieve economic and environmental sustainability and address the waste problem. However, developing a fully circular supply chain system is costly and time-consuming, especially for small and medium-sized enterprises (SMEs). SMEs need to achieve better CSCM by implementing waste management practices. This study aims to (1) critically validate the hierarchical structure of CSCM for SMEs; (2) identify the causal interrelationships among the attributes; and (3) determine the practical attributes for SME improvement in Indonesia. An approach consisting of the fuzzy Delphi method (FDM), best worse method (BWM), and fuzzy decision-making trial …

Education For Sustainable Development: An Assessment Of Australian And Canadian Business Schools, Eduardo Ordonez-Ponce, Mehran Nejati, Rahatulaain Ahmad

Research outputs 2022 to 2026

Purpose: This study aims to investigate whether and how business schools in Australia and Canada advocate for education for sustainable development. Design/methodology/approach: This exploratory study used a sequential mixed methods design, using a combination of qualitative content analysis and thematic analysis. During phase 1, sustainability reports developed by Australian and Canadian business schools (SIP reports), which are signatories to the Principles for Responsible Management Education (PRME), were reviewed using qualitative content analysis methods. Following that, a thematic analysis of semi-structured interviews with nine representatives from selected business schools from Australia and Canada were conducted to triangulate and interpret the findings …

Decoding The Dynamics In Financial Fraud, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

This empirical study examines fraud for the entire period and then compares it with the latest trends in the five years. This study utilizes extensive data sets to analyze specific aspects of fraud, including causes, types, solutions, and real-world cases. This study conducted a systematic literature review of relevant literature by taking data from Scopus-indexed journals. Vosviewer was used to identify events, and spreadsheet file information was grouped manually. Interestingly, the cheating types of ‘five-year statistics’ and ‘all-time statistics’ show slightly different frequencies. The main research topics focus on money laundering and financial crimes. To explore this further, this report …

How Halal Certification And Islamic Ethics Tackle Greenwashing: New Solutions For A Sustainable Economy, Muhammad Afif Ryan Pratama

Journal Of Middle East and Islamic Studies

This research explores the role of halal certification and Islamic ethics in addressing greenwashing within the financial sector. Greenwashing, the practice of exaggerating environmental responsibility, undermines genuine sustainability efforts and trust among consumers and investors. Islamic finance, based on principles of transparency, social justice, and ethical business practices, provides a robust framework to counter such deceptive practices. The study proposes expanding halal certification to incorporate environmental standards, ensuring that companies demonstrate both ethical and sustainable practices. This integrated approach offers a unique solution to combat greenwashing and aligns with broader sustainability goals. By including sustainability in halal certification, the credibility …

Volume 7 (2024) Artificial Intelligence And Responsibility, Arwa Alnajashi, Danielle Derise, Philip L. Frana, David Mcgraw, Amanda Sawyer, Tatjana Titareva, Raafat Zaini, Allie Zombron

International Journal on Responsibility

The seventh volume of the International Journal on Responsibility (IJR) arrives at a crucial moment in the evolution of artificial intelligence and its integration into our academic and social fabric. As we witness the rapid advancement and deployment of AI systems across various domains, this special issue examines the multifaceted dimensions of responsibility surrounding AI technology, with a particular focus on its role in higher education and broader societal implications.

The articles in this volume contribute to our understanding of responsibility through diverse lenses, from classroom implementation to ethical design considerations. Together, they fulfill IJR’s central mission of exploring “Who …

Protect Small Businesses: Addressing Security Threats And Insider Risks, Alan Saquella

Publications

Small businesses face unique security challenges that make them highly vulnerable compared to larger organizations. While large companies often have dedicated teams of cybersecurity experts, fraud examiners, investigators and the resources to implement robust security measures, small businesses typically operate with limited budgets and minimal staff, making them prime targets for a variety of internal and external threats.