Business Law, Public Responsibility, and Ethics Commons^™

Unintended Consequences: Impact Of Covid Relief Payments On Families And The Housing Industry, Tami J. Moore, Jared Burgoon

Mountain Plains Business Conference

Proposed as a Panel event exploring the unintended consequences of the Covid Relief Payments made during the pandemic on families, housing, and supply chain.

A Covid-Related Fraud At Applied Biosciences Corp: What Are The Lessons?, Scott Jackson, Paul Ordyna, Srinivasan Ragothaman

Mountain Plains Business Conference

No abstract provided.

Bernard Parks Jr., And Bpj Enterprises, Inc., Order On Discovery Motions, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Nevada Workforce Diversity, Equity, And Inclusion Study 2022, Jan Jones Blackhurst, Becky Harris

International Gaming Institute Faculty Research

Diversity, Equity, and Inclusion (DEI) metrics enable organizations to set concrete goals and self-monitor their performance. In 2021, Nevada’s legislature passed Senate Bill No. 267 (SB267), authorizing the University Nevada, Las Vegas (UNLV) to study DEI benchmarks in the State. The study is designed to produce actionable results capable of informing policy and employer best practices in Nevada. This study was piloted in 2021, with study participation taking place between January 3-April 30, 2022.

The questions in the study were crafted based on DEI public policy considerations as well as metrics for gauging the scope of offerings available to women …

The Implications Of Fraud On Non-Shareholder Stakeholders, Chasen P. Spicer

Senior Theses

Popular news outlets such as The New York Times or The Wall Street Journal frequently release articles detailing the financial losses incurred by shareholders of a company that have recently been publicly exposed for their fraudulent activities (Shumsky, 2018; Whitmire, 2005). Given that shareholders are visibly impacted by fraud, it is also reasonable to believe that other stakeholders experience repercussions from the fraudulent activities carried out by the company (Velikonja, 2013). To provide more insight into the implications of fraud incurred by non-shareholder stakeholders, I conduct a case study analysis of HealthSouth’s various fraudulent activities between the years of 1997 …

The Influence Of A Company's Inherent Values On Its Sustainability: Case Study Of Portuguese Small And Medium-Sized Enterprises, Charlie Lynch

Independent Study Project (ISP) Collection

SMEs are a significant portion of global corporations and, while individually might not compare to larger corporations in total emissions, holistically have significant impact. Therefore, understanding how a company's inherent values influence its ability to be sustainable is necessary to help inform the field. Thus, the project was focused on the influence of social, environmental, and economic values on the sustainability of a company. The study compared founder and company profiles generated from an interview with the founder and triangulated through secondary sources. The study found that the inherent values of Veganism, Ethical Drive, and Ecological Consciousness influenced mainly the …

Doing Well By Doing Good: Analyzing The Dynamics And Effectiveness Of Corporate Engagement, Gillian Meyers

Independent Study Project (ISP) Collection

Sustainable investing and corporate climate action have grown exponentially in the last decade, generating a simultaneous need for customers, investors, and policymakers to determine when companies are genuinely achieving positive impact related to environmental, social, and corporate governance (ESG) factors. As a result, investors are increasingly employing ESG engagement, which typically takes the form of direct communication with holdings to determine and positively shape their impacts on their stakeholders. In this paper, I explore the reasoning for conducting ESG engagement and refute arguments against it. I fill an existing research gap by analyzing the benefits of ESG engagement to both …

Ethical Branding In A Divided World: How Political Orientation Motivates Reactions To Marketplace Transgressions, Thomas Allard, Brent Mcferran

Research Collection Lee Kong Chian School Of Business

In today's marketplace, users (e.g., purchasers, influencers) are increasingly the “face” of brands to potential consumers, increasing the risk for brands should these users act poorly. Across seven studies, we document that political orientation moderates the desire for punishment toward users of ethical (vs. conventional) brands who commit moral transgressions. In response to identical marketplace transgressions, we observe that liberals punish ethical brand users less than conventional brand users. In contrast, conservatives punish the same users of ethical brands more than conventional brand users. We document that this bias stems from how people interpret the inconsistency between the ethical branding …

The Differential Effects Of Csr And Csi On Consumer Willingness To Pay: Implications For Service Providers And Retailers, Sabine Benoit, Julia Hartmann, Christina Sichtmann, Martin Wetzels

Research Collection Lee Kong Chian School Of Business

Service providers and retailers reselling branded have the discretion to set and adapt prices according to customers’ willingness to pay (WTP). Research often notes markup effects, such that WTP increases in response to corporate social responsibility (CSR) and markdown effects, lowering their WTP for corporate social irresponsibility (CSI). Theory suggests attitude changes to (negative) CSI are stronger than to (positive) CSR, but the extent and whether this difference holds for WTP and across various product types are unknown. Using experimental data, an incentive-compatible measure, and an actual purchase, this article reports on three studies that show that consumers mark up …

Environmental Governance By Contract: The Growing Role Of Supply Chain Contracting, Michael P. Vandenburgh, Patricia A. Moore

Michigan Journal of Environmental & Administrative Law

Corporate net zero climate commitments and environmental, social, and governance (ESG) policies have the potential to bypass barriers to international, national, and subnational government action on climate change and other environmental issues. This Article presents the results of a new empirical study that demonstrates the remarkably widespread use of environmental supply chain contracting requirements. The study finds that roughly 80% of the ten largest firms in seven global sectors include environmental requirements in supply chain contracting, a substantial increase over the 50% reported by a comparable study fifteen years ago. The Article concludes that the prevalence of environmental supply chain …

Subsidiary Governance And Corporate Tax Planning: The Effect Of Parent-Subsidiary Common Directors And Offficers, Xin Wang, Yongxin Xu, Liandong Zhang, Gaoping Zheng

Research Collection School Of Accountancy

Top executives of the parent company often take positions as the directors and officers (D&Os) of subsidiaries. These parent-subsidiary common D&Os have better access to subsidiary information and can exert more influence over subsidiary operations. Therefore they can better identify tax-planning opportunities and coordinate tax arrangements. Using the mandatory disclosure of top executives' subsidiary positions for Chinese listed firms, we find that effective income tax rate is lower for firms with common D&Os. The tax-saving effect is stronger for firms with more intangible assets and with related-party transactions involving subsidiaries. The effect is also stronger when common D&Os have positions …

Comparing The Environmental And Social Factors Of Uk And Us Firms: A Case For Stringent Disclosure Regulation, Jasmine Pybas

Dissertations, Theses, and Capstone Projects

Variation in “good” corporate behavior can be observed across countries. Corporate social re- sponsibility (CSR) can be measured with a quantifiable environmental, social, and governance (ESG) score, which was developed in part from investor demand. ESG scores are popular among investors to make sound, responsible investment decisions and corporations to demonstrate their commitment to sustainable business practices. In a comparison of environmental and social fac- tors of US and UK firms among three industries, the British outperform their American counter- parts. The degree of disclosure regulation by their respective financial authoritative bodies ac- counts for this discrepancy.

Bernard Bronner, Order On Defendants' And Counterclaim Plaintiffs' Motion To Dismiss, Kelly L. Ellerbe

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Conflicts Of Interest In Decision-Making For The Transportation Of Dangerous Goods By Sea: Perspectives Of Freight-Forwarding Sales People, Hsi-Kun Chen, Shiou-Yu Chen, Kung-Don Ye

Journal of Marine Science and Technology–Taiwan

This study develops and investigates an ethical decision-making model to evaluate the major factors-moral sensitivity, moral consensus, desire for power, and desire for money-that influence conflicts of interest in decision-making among ocean-freight-forwarding salespeople. To empirically test this conceptual model, we used a scenario-based questionnaire to collect 139 valid samples and then conducted further analyses using Pearson product-moment correlation coefficients and hierarchical regressions. The results of the preliminary analysis revealed two types of conflicts of interest in decision-making, namely avoidance of negative effects and positive promotion, which were significantly related to moral sensitivity and moral consensus. Advanced regressions partially supported the …

Does Microcredit Reduce Poverty? An Empirical Exploration In India, Aneel Karnani, Seema Sahai

Markets, Globalization & Development Review

Microcredit has grown dramatically over the last few decades and its supporters have made extravagant promises about its potential impact on reducing poverty. However, much recent research has shown that microcredit has no significant impact on reducing poverty. In this exploratory study we interview 205 clients of for-profit microcredit to better understand the causes of why microcredit has not lived up to its promise. We find the basic problem is that the lending policies of the microcredit organizations are designed to lower the costs and risks, and hence increase the profits of the organization, and are not responsive to the …

Yung Kee: A Roast Goose Chase, Singapore Management University

Perspectives@SMU

How a Hong Kong culinary landmark emerged stronger following a bitter family feud over succession disputes

Gender Equality And Women Empowerment For Sustainable Development: The Challenge Of Unpaid Work, Jessica Jaye Ranieses

Center for Business Research and Development

This article focuses on women – a sector that has been disproportionately affected by the COVID-19 pandemic due to unpaid care work. Unpaid work refers to “all unpaid services provided within a household for its members, including care of persons and housework” (Elson, 2000, as cited by Xue & McMunn, 2021) and a phenomenon that women had already been bearing significantly even prior to the pandemic. With the COVID-19 pandemic where work has shifted remotely, women have now performed multiple roles more than ever. According to the United Nations (2020), among 38 nations, the amount of time spent by women …

Employment Discrimination’S Impact On African American’S Professional And Personal Lives, Trey D. Williams

Information Systems Undergraduate Honors Theses

Title VII of the Civil Rights Act of 1964 makes it illegal to discriminate against a person because of their race, color, religion, sex, or national origin. The law also protects individuals from retaliation if they complain about discrimination, participate in an employment discrimination proceeding, or reasonably oppose discrimination. Although Title VII makes discrimination illegal, it is still present in the workplace. The objective of this thesis is to discuss employee discrimination based on race and sex. Specifically, I will analyze the current workplace discrimination against African American men and women as well as the psychological, physiological, and emotional effects …

The Rise Of Environmental, Social And Corporate Governance Disclosures In The United States And Mandatory Human Rights Due Diligence In Europe: Implications For U.S. Lawyers, Marie-Claude Jean-Baptiste

Global Business Law Review

Over the past decade, due in part to the devastating impact of the global financial crisis of 2008 and growing awareness of climate change, the world witnessed increasing interest on the part of society in general, and investors in particular, for responsible business. “Responsible business” is the concept that business should be conducted in a way that 1) does not violate fundamental rights of the people affected by the business activity; 2) does not exacerbate environmental harm; and 3) complies with basic principles of good governance. Society’s interest in responsible business has been reflected in growing pressure on businesses to …

The Legal And Ethical Environment Of Business, Cristen W. Dutcher

KSU Distinguished Course Repository

This course is an introduction of the relationship between law and the business environment. The material includes an overview of the areas of law that are relevant to business, including torts, crimes, contracts, the Constitution, antitrust, real estate, court procedure, government regulation, intellectual property and remedies. The class also addresses ethical issues that may arise in a business’s internal and external activities. Many of these topics will overlap such as computer crime legislation, liability for errors in data or programming for an IT system, or the ethics of revealing information to gain an advantage in business.