Editorial introduction: where is business ethics?

As prospective future business leaders, business student attitudes toward corporate social responsibility (CSR) is vital. Therefore, business schools and institutions have a responsibility to produce graduates who act in an ethical and socially responsible way when they practice business. Although business ethics courses are compulsorily required by both international accrediting organizations AACSB and ACBSP, the effectiveness of such courses is often questioned. This research uses survey data collected from business students of a private business university in Vietnam to provide empirical evidence on the effect of participation in business ethics classes on students’ perceptions of CSR. The results show that after joining the course, students tend to have a higher level of general CSR perception. However, when assessing the two separate factors of CSR perception (i.e., perceptions of short-term versus long-term responsibilities), the effect of business ethics education on long-term responsibility perception is not significant, while the effect on short-term responsibility perception remains significant. The findings provide recommendations for business schools, accrediting organizations, and the students themselves to review and refine teaching syllabi and methodology so that the teaching and learning of business ethics at business schools could achieve a higher impact and create more authentic and sustainable values. Keywords: CSR perception, Business ethics education, business education, ACBSP

Three Models of Corporate Social Responsibility: Interrelationships between Theory, Research, and Practice

Chaos as opportunity

Corporate social responsibility (CSR) and business ethics are perceived as distinct constructs by the consumer, although research from this perspective is scarce. Thus, the objective of this study is to investigate the impact of CSR and business ethics on brand fidelity. A theoretical review of CSR, business ethics, brand attitude, brand love, and brand fidelity was undertaken. From these constructs, a theoretical model was proposed, conducting an empirical study with a sample of 559 North American respondents. Through the statistical treatment of data with PLS-SEM, it was demonstrated that business ethics and CSR exert an indirect positive effect on brand fidelity, with relationships mediated by brand love. In turn, brand attitude exerts an indirect effect on brand fidelity, through the mediation of brand love. Based on the results, this study contributes to the approach of CSR and business ethics as distinct constructs and to the consolidation of the brand fidelity construct and its relationships. For management, this study helps organizations to perceive CSR and business ethics as important allies in a brand’s strategy. We conclude that although CSR remains important, customers value business ethics as a critical factor in their perceptions of the brand, contributing more strongly to brand fidelity.

This study explores the business ethics education literature published between 1982 and 2021. A systematic literature review and bibliometric analysis of 862 scholarly articles spanning 40 years of research on business ethics education revealed a thematic shift in the literature. Whereas older articles were predominantly concerned with ethics, relatively newer articles mainly focus on addressing the broader concept of sustainability. A content analysis of the 25 most locally cited articles between 1987 and 2012 identified two main research streams: (a) integration of business ethics into business school curricula and (b) the pedagogical approaches and tools used to teach business ethics. An additional content analysis of the 15 most locally cited articles published between 2016 and 2021 revealed that discussions related to integration and pedagogical approaches and tools were still ongoing in the literature, albeit with a focus on sustainability-related concepts such as the Sustainable Development Goals (SDGs) and the Principles for Responsible Management Education (PRME). Building upon our findings and existing literature, we develop a framework that we refer to as Transforming Ethics Education in Business Schools (TEEBS), which we argue may help business schools reclaim the ‘ethics’ in business ethics education.

This article discusses the major issues surrounding the teaching of business ethics and reports on a study conducted on business school sophomores and seniors. On the one hand, the results showed little change over time in students' attitudes towards corporate social responsibility and suggest that a specific course in business ethics has minimal impact. On the other hand, significant differences were found between sophomores and seniors and between males and females.

Corporate Social Responsibility in the Arctic considers the new trends and frontiers of Corporate Social Responsibility (CSR) studies that are shaping the future of global business strategy and ethics. This book systematically approaches the CSR framework of internal and external factors and their impact on the social responsibility of businesses within the sensitive environment of the Arctic. It presents traditional and contemporary models of CSR through case studies of the eight Arctic nations and explores the debates concerning social responsibility and ethical dilemmas related to social and environmental aspects of business operations, society, and ecosystems. Arruda and Johannsdottir also review approaches for engaging stakeholders in social responsibility, socio-environmental standards, and sustainability, according to frameworks like the UN Sustainable Development Goals, the UN Global Compact, the OECD Guidelines for Multinational Enterprises and the Global Reporting Initiative, but also according to the new CSR strategy in the Arctic based on circular economy, blue economy, smart specialization, knowledge-intensive entrepreneurship, and new parameters of education. Overall, this book examines the ways in which the changing climate and rich natural resources of the Arctic provide unique opportunities and challenges for businesses and societies. This book will be of great interest to students and scholars of CSR, sustainable business, and business ethics.

More and more scholars are expressing their apprehensions regarding the current state of management education. The increased number of corporate scandals has fueled their concerns that training students to have sound business ethics upon graduation has failed. Consequently, research is emerging that focuses on the lack of impact that business ethics teaching has had on students in recent years. Remarkably, the voice of managers has barely been heard in this area, even though they are the ones who are among those best suited to evaluate graduates’ capabilities to solve ethical dilemmas. This research presents the managers’ view on the role of business schools in training students in business ethics, and the managers’ evaluation of business schools’ success in that area. The findings reveal that managers are quite disappointed with the lack of improvement in the ethics of graduating students. Managers nonetheless provide a range of ideas for business schools to work on, and particularly, call for closer collaboration between industry and business schools.

Du Gay and Morgan’s edited collection offers a thorough volume focusing on The New Spirit of Capitalism (NSC), a book published in France in 1999 and translated into English in 2005. There is no doubt that New Spirits of Capitalism? Crises, Justifications and Dynamics is a timely landmark work among the growing body of organization studies inspired by approaches developed in the field of French pragmatist sociology (Jagd, 2011; Patriotta, Gond & Schultz, 2011; Cloutier & Langley, 2013; see also the M@n@gement special issue with Dansou & Langley, 2012; Taupin, 2012). This is particularly due to the fact that, as noted by the editors, Boltanski and Chiapello’s seminal work is a weighty tome that presents several complex contributions to domains as diverse as sociology, political economy, social history, social critique etc. Whilst elucidating one theoretical approach stemming from that articulated in Boltanski and Thevenot’s On Justification (published in France in 1991, eight years before NSC but translated into English in 2006), Du Gay and Morgan also take the opportunity to clarify the approach of the French pragmatist sociology (also termed sociology of critical practices or sociology of critique), which is often misunderstood. With New Spirits of Capitalism?

This article utilizes the methodology of evidence-based research to address the research question: Can scholarly literature be extended to develop a positive approach that motivates students and increases the effectiveness of business ethics education? Positive business ethics is defined as an inspired commitment to build long-term personal, organizational, and societal success through the consistent pursuit of ethical business behavior. Unfortunately, the business ethics content integrated into business discipline textbooks is primarily focused on unethical behavior and short-term perspectives and is lacking relevant context of business disciplines, leaving business schools poorly positioned to address AACSB ethical understanding and decision-making learning outcomes standards. Fortunately, the foundations of a positive approach have begun to emerge. Positive business ethics education fundamentally asserts that business people’s roles in society have great worth and that ethical behavior is relevant to their career success. A balanced approach reframes ethical dilemmas into ethical opportunities, transforming career-motivated business students into ethical managers who create long-term value in their successful virtuous organizations. Integrating a positive approach to business ethics education across the business disciplines will improve educational effectiveness, add quality to business schools, prepare the next generation of ethical managers and leaders, enhance careers, add value to businesses, and benefit society at large.

The article develops a theoretical framework for the critical examination of cinematic tourist design. Considering ‘film-induced tourism’ as part of a bigger system involving the design of mobilities, it interrogates the connection between the aesthetic and ethical principles that end up informing the engineering of national hospitality in media platforms. The design, which is managed by a ‘worldmaking authority’ or network encompassing the host nation state and international tourist and media markets, conforms to the rationalised rules of what Boltanski and Chiapello termed the ‘new spirit of capitalism’, which mobilises romantic ideals of individual freedom to sell landscapes and exotic cultural characters. The phased development of such mobilities conforms to contingency and is indifferent to the welfare of particular social groups. The model is exemplified through the phased design of mobilities out of two films with virulent sexist and antisemitic content centred on the journeys of the fictional Kazakh journalist Borat to the United States.

People and other organisms depend on natural resources such as fresh water, land, clean air, wood, and food for critical life requirements and wellbeing. It is well documented that today’s Western way of living and the spread of capitalism is having a detrimental impact on societies and the natural environment. As one of the greatest users of natural and human recourses, many companies have started doing their part in the journey toward Earth’s sustainability and are actively working on translating the idea of sustainable development (SD) into reality. Companies often address SD through their corporate social responsibility (CSR) programs. CSR refers to as a company’s continuing commitment to integrate ecological, social, and economic interests in company’s operations and in its interactions with stakeholders. This commitment is usually done on a voluntary basis (Dahlsrud, 2008). This PhD thesis aims to provide a better understanding of how the CSR adaptation process in private companies can be supported, which is of particular importance and interest since the economic interests (i.e., business case logic) of private companies often clash with CSR objectives. Consequently, adapting to CSR principles can be quite challenging for these companies. Many scholars have attempted to identify factors that can facilitate the CSR adaptation process. However, though any large-scale organizational change requires employees to learn new ways of doing their jobs, the role of learning or human resource development in CSR adaption has remained largely unexplored in the CSR literature. This PhD thesis contributes to this line of research by answering the following research question: Which internal resources related to learning at the organizational and individual level contribute to the CSR adaptation process in private companies? With respect to the organizational level, we found that certain learning organization characteristics can support the CSR adaptation process. We found that stimulating group learning, leadership that encourages learning, and connecting to the local communities are LO characteristics that can directly influence CSR adaptation in a positive way. With respect to the individual level, we found that CSR managers, those managing the CSR adaptation process, need specific individual competencies in order to do their jobs effectively. We identified eight distinct individual competencies (e.g., Balancing personal ethical values and business objectives). We also found that CSR managers have different job roles in the CSR adaptation process. We identified six of these roles (e.g., strategizing role) and showed that the business case logic influences the relative perceived importance of specific individual competencies within each job role. To conclude, the key message of this thesis, and the answer to the research question is two-fold. First, because CSR managers are the ones who actually manage the CSR adaptation process they can play a crucial role in the CSR adaptation process if they possess the right individual competencies. In order to develop these individual competencies, CSR managers should take ownership of their learning process and seek opportunities to learn with and from others. Second, leadership and connecting with external parties are of particular importance to the CSR adaptation process. With respect to connecting with external parties: on the organizational level, having good relations with external parties improves CSR adaptation, because such relationships stimulate learning processes within the company. Furthermore, on the individual level, relationships with external parties promote the development of the individual competencies of the CSR managers responsible for the adaptation process. With respect to leadership: on the organizational level, leadership for learning, referring to active support and stimulation of learning, indirectly affects CSR adaptation; it enhances employees’ learning behavior and therefore improve employees’ cognitive readiness and support for the changes needed to integrate CSR within the company. Furthermore, on the individual level, leadership competencies are essential for driving the changes needed in the CSR adaptation process. This thesis contributes to the literature on the CSR adaptation process in several ways. First, this thesis addresses the issue of the CSR adaptation process from a learning or human resource development perspective and as such complements previous research employing the (human resource) management perspective on CSR. Second, it addresses learning from both the organizational and individual level, thereby providing valuable insights into if and how specific internal resources related to learning can contribute at different levels to the CSR adaptation process in private companies. Third, little is known about how factors on an individual level can support companies in their adaptation to CSR principles and their social performance at large (Aquinis & Glavas, 2012). This doctoral thesis is one of the first providing insights into this matter and demonstrates that learning-related influences on the individual level may be of value to the adaptation process. More specifically, this thesis adds to the literature by (1) identifying the job roles and individual competencies CSR managers need to effectively do their jobs within private companies; previous studies on CSR-related competencies often studied this topic from an educational point of view, thereby not fully addressing the complexity of the business context in which CSR managers operate; (2) by exploring how CSR managers can develop their competencies, which up till now remained unexplored in the CSR literature; and (3) by showing how certain organizational characteristics (i.e., learning climate) and personal characteristics (i.e., learning goal orientation) affect the development of CSR managers’ competencies. There are several implications to be derived from our research with respect to learning (activities) for the benefit of CSR. For one, developing LO characteristics may help companies create favorable conditions for integrating CSR principles. By facilitating learning, companies provide employees with the opportunity to develop their “receptiveness to change”. As such, we suggest that companies experiment with employing LO characteristics to advance the integration of CSR principles. In particular, we suggest that company’s management show leadership for learning by endorsing learning behavior among their employees as this LO characteristic in particular seems to promote the integration of CSR principles. The management can stimulate such behavior by providing employees with continuous opportunities to learn (e.g., provide formal trainings and professional development opportunities), learn in groups (e.g., stimulate team work), and learn with and from external parties (e.g., stimulate stakeholder involvement). Furthermore, it is important for companies to set up and structure a learning system within the company that enables customized learning, meaning a learning system that provides learning opportunities that fit’s the job and needs of individual workers. Companies can enable customized learning among CSR managers by, for example, providing them with flexible working hours and fixed budgets and hours that they can use for professional development. Such a learning system promotes meaningful learning and self-directed learning behavior among employees (Baars-van Moorsel, 2003), which, according to our research, can stimulate the development of CSR-related competencies. To conclude, we hope that this thesis will encourage more research on the role of learning in the CSR adaptation process. Our research provides ample directions to further explore this topic. Furthermore, we hope that this research will inspire CSR professionals to start a dialogue with their employers about their competencies and professional development opportunities or that it inspires them to take control of their learning process and create their own learning network in order to develop their competencies, if needed. Moreover, we hope that by developing the relevant CSR-related competencies, CSR managers will effectively manage the CSR adaptation process and that higher CSR maturity levels are reached and more ambitious sustainability challenges are successfully addressed by private companies.

PurposeThis paper aims to report on the quality of corporate social responsibility (CSR) disclosure in S&P Europe 350 companies. The paper also examines the impact of corporate governance structure and other firm-specific characteristics on the quality of CSR disclosure in European companies.Design/methodology/approachThe paper uses a disclosure index adopted from Jizi et al. (2014). Moreover, the paper contributes to the CSR disclosure literature by developing a new index that includes all the aspects introduced by the Global Reporting Initiative version 4.The data of CSR reporting are manually collected from the firms’ reports. The population and sample of this study are related to 350 companies operating in 16 European countries. Tobit regression analysis is used to test the hypotheses.FindingsThe results reveal that directors’ ownership, the presence of a CSR committee and firm size positively affect the quality of CSR reporting. Further testing of the independent variables on each CSR sub-category is made. The CSR sub-categories used are, namely, community involvement, employees, environment, social product and service quality, supply chain sustainability and business ethics. The presence of a sustainability committee inside the company is the only factor that shows a strong positive effect on the disclosure of every CSR sub-category and the CSR inclusive index.Research limitations/implicationsThe limitations of this research are that it focuses exclusively on the effect of the internal corporate mechanisms on the quality of CSR reporting; disregarding the economic, institutional, political and cultural factors that can play a role in influencing sustainability reporting of the companies.Practical implicationsBetter CSR disclosure leads to the firm having a better image in the society; this, in turn, has implications on firm performance, attracting funds, as well as recruiting and retaining high profile employees. Stakeholders are placing cumulative significance to corporate transparency particularly in the area of CSR. Managers should exert more efforts into not only improving the disclosure of the various facts of CSR but also into using the various media available for disclosure. Companies should take the initiative of establishing a CSR committee to ensure effective formation and implementation of CSR policies and disclosure of CSR activities.Social implicationsThe CRS research itself bears the merit of social implications. Moreover, the findings of this research pave the way for future researches to examine the effect of the adoption of global CSR initiatives and frameworks on the quality of CSR reporting.Originality/valueThis paper contributes to the CSR disclosure literature by developing a new index that includes all the aspects of CSR and exploring the relation between the rarely explored “presence of sustainability committee” and CSR disclosure, as well as testing a vast number of CSR sub-categories that is not extensively covered in previous studies. Moreover, the paper covers a large sample of companies across 16 European countries, in terms of their stand-alone sustainability reports, dedicated chapters of CSR in annual reports, integrated reports, website CSR information and any attachments/links provided on the websites for further CSR documents, brochures or data sheets.

An emerging body of research recognizes the importance of the past and history for corporate social responsibility (CSR) scholarship and practice. However, the meanings that scholars and practitioners can ascribe to the past and history differ fundamentally, posing challenges to the integration of history and CSR thinking. This essay reviews diverse approaches and proposes a broad conceptualization of the relationship between the past, history, and CSR. We suggest historical CSR as an umbrella term that comprises three distinct theoretical perspectives. The “past-of-CSR” perspective is concerned with the history of CSR and business ethics as a set of concepts and practices. The “past-in-CSR” perspective involves employing empirical historical research to substantiate and elaborate CSR concepts and theories. Finally, the “past-as-CSR” perspective seeks to understand the past as a living, yet contested, facet of current organizations, influencing contemporary perceptions of corporate and managerial responsibility. We then elaborate on conceptual issues and paths that may prove useful for future research. In all, this essay and the thematic symposium it precedes strive to deepen and broaden the salience of the past and history for thinking about business ethics and business responsibilities.

This study reports the findings of an investigation of MBAs and their views on the teaching of business ethics. The author found that tomorrow's business leaders believe that there are ethical standards that should be followed in business but that current ethical standards do not meet society's needs adequately. Moreover, although most respondents indicated that they can determine what constitutes ethical and unethical behavior, there was widespread agreement among students about whether business ethics should be taught as a required course in business schools.