The ongoing change in the perception of business, from a narrow view of profit making to a wider view of extended responsibilities towards a large set of stakeholders, is challenging enterprises globally. We base our research on the understanding that leadership is a key issue in making...

Corporate social responsibility has increasingly become a strategic concept in business, with some organisations becoming deeply engrossed in the initiative, while to some it is another way of competing in highly aggressive markets. This paper raises questions about the misuse of this whole...

The configuration and context of business at the global level is transforming with the growing need for sustainability coupled with growth. The intensified competition, consumer expectations, governance imperative and natural resource crunch have driven corporate leadership to synthesize their...

It is argued that no simple correlation can be established between corporate social performance and corporate financial performance. The activities that generate CSP do not directly impact the company's financial performance, but instead affect the bottom line via its stock of reputational...

This paper presents an integrated model of ethical decision-making in business that incorporates teleological, deontological and existential theory. Existentialism has been curiously overlooked by many scholars in the field despite the fact that it is so fundamentally a theory of choice. We...

Major accounting scandals and audit failures (such as Enron and WorldCom) during the turn of the century seriously impaired the public’s confidence and trust in audited financial statements. This had cast a shadow on auditor independence, integrity and professional conduct, and led to the...

Management research on Corporate Social Responsibility (CSR) focuses almost exclusively on the impact of CSR on profitability or corporate value. A largely neglected question is whether CSR impacts positively on society. We address this gap in the literature by exploring the relationship between...

We examine whether family firms differ from nonfamily firms in their corporate social responsibility (CSR) reporting practice. Using a sample of Chinese firms, we find that, compared to nonfamily firms, family firms are more likely to have a system in place that guides the establishment and...

We examine why organizations may at times decrease their performance after receiving a positive rating. We argue that in contrast to the prevailing assumption that organizations will strive for favorable ratings to achieve reputational benefits, incompatibility between a positive rating and a...

The movement of personal data across national borders is fundamental to the Internet economy. Yet the laws that govern such data flows remain national or, at best, regional. This mismatch weakens privacy protection, increases costs and uncertainty for business, creates tension and political...