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Full-Text Articles in Business Law, Public Responsibility, and Ethics

Leadership And Environmental Sustainability: An Integrative Conceptual Model Of Multilevel Antecedents And Consequences Of Leader Green Behavior, Hannes Zacher, Clara Kühner, Ian M. Katz, Cort W. Rudolph Jan 2024

Leadership And Environmental Sustainability: An Integrative Conceptual Model Of Multilevel Antecedents And Consequences Of Leader Green Behavior, Hannes Zacher, Clara Kühner, Ian M. Katz, Cort W. Rudolph

Psychology Faculty Publications

Environmental sustainability is a strategic and ethical imperative for organizations, and numerous studies have investigated associations between leadership and employee pro-environmental or “green” behavior. However, these studies have typically focused on leadership styles that conflate leader behavior with its assumed antecedents or consequences. Moreover, the literature on relations between leadership and environmental sustainability constructs is fragmented and in need of systematic integration to effectively guide future research and practice. Accordingly, we pursue three goals in this conceptual paper. First, after a brief review of key insights from extant theoretical and empirical research, we define leadership in the context of environmental …


Ownership Of Esg Characteristics, Mark E. Bateman, Lisa R. Goldberg Jan 2023

Ownership Of Esg Characteristics, Mark E. Bateman, Lisa R. Goldberg

School of Public Service Faculty Publications

A portfolio can be viewed as the collection of the businesses, policies and practices of constituent companies. We measure investors' Ownership of this collection. Ownership metrics aggregate an assortment of company specific Environmental, Social and Governance (ESG) characteristics to the portfolio level, and they can inform investment and engagement decisions. Relative to a benchmark, investor Ownership is active and satisfies a zero-sum property, which underscores the distinction between Ownership and impact. Ownership of ESG characteristics may be interpreted as ascribing ethical responsibility, but that conclusion and any decisions that result from it belong to the investor.


When Does Csr Payoff?, John A. Doukas, Rongyao Zhang Jan 2023

When Does Csr Payoff?, John A. Doukas, Rongyao Zhang

Finance Faculty Publications

We investigate whether firms engaging in corporate social responsibility (CSR) can preserve firm value during normal and unprecedented exogenous adverse events. Our evidence shows, in regular times, a negative relation between CSR engagement and firm value, but under adverse economic conditions, CSR protects firm value by decreasing firm risks. We also find that firms with high managerial attributes engage in greater CSR activities that benefit shareholders in both normal and aberrant financial times. Despite the controversy surrounding CSR, our evidence points out that CSR can be viewed as a set of intangible assets that can improve firm value across good …


The Effect Of Professional Identity Salience And Leadership Climate On Accountants' Ethical Decisions, Yin Xu, Karl J. Wang, Doug Ziegenfuss Jan 2021

The Effect Of Professional Identity Salience And Leadership Climate On Accountants' Ethical Decisions, Yin Xu, Karl J. Wang, Doug Ziegenfuss

Accounting Faculty Publications

The purpose of this study was to examine the influence of contextual factors in organizations on accountants’ ethical decisions. Specifically, the study investigated whether professional identity salience and ethical leadership climate affected accountants’ ethical judgments and intentions to act more ethically. A study is conducted, in a 2 x 2 between-factorial design, by using certified public accountants (N=375) as participants. The findings show that accountants made more ethical judgments when professional identity salience was increased by highlighting the professional code of ethics. Accountants intended to act more ethically only when the leadership climate was positive. The results suggest that a …


Lurkers, Creepers, And Virtuous Interactivity: From Property Rights To Consent To Care As A Conceptual Basis For Privacy Concerns And Information Ethics, D. E. Wittkower Jan 2016

Lurkers, Creepers, And Virtuous Interactivity: From Property Rights To Consent To Care As A Conceptual Basis For Privacy Concerns And Information Ethics, D. E. Wittkower

Philosophy Faculty Publications

Exchange of personal information online is usually conceptualized according to an economic model that treats personal information as data owned by the persons these data are ‘about.’ This leads to a distinct set of concerns having to do with data ownership, data mining, profits, and exploitation, which do not closely correspond to the concerns about privacy that people actually have. A post-phenomenological perspective, oriented by feminist ethics of care, urges us to figure out how privacy concerns arrive in fundamentally human contexts and to speak to that, rather than trying to convince people to care about privacy as it is …