Both borrowers and lenders can be socially responsible (SR). Ethical banks commit to financing only ethical projects, which have social profitability but lower expected revenues than standard projects. Instead, no credible commitment exists for SR borrowers. The matching between SR borrowers and...

In recent years, attention to researchers' scientific misconduct has increased dramatically. Although existing research reflects a shared value that occupational calling is an ethical good (i.e., being more likely to make ethical choices), no empirical study has yet examined the ethical outcomes...

Companies' earnings are arguably their most important financial disclosure, and corporate tactics to manage earnings can be directly constrained by audit procedures. In this article, we examine whether there is a link between companies' earnings performance and changes in the accounting firm...

The Good Practice Principles for Data Ethics in the Public Sector presented in this paper seek to shed light on the value and practical implications of data ethics in the public sector. They aim to support public officials in the implementation of data ethics in digital government projects,...

This report was undertaken within the framework of the RBC LAC project, which promotes smart, sustainable and inclusive growth in the region by supporting responsible business practices in line with international instruments.

The OECD RBC Policy Review of Brazil seeks to foster the role of the Brazilian Government in promoting and enabling responsible business conduct. It examines Brazilian policies in the areas covered by the OECD Guidelines for Multinational Enterprises, as well as in other areas through which the...