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This paper aims to explore the relationship between corporate corruption risk and environmental, social and governance (ESG) reporting and if this relationship is moderated by business ethics.

Data from a sample of 347 European firms selected from the ESG Index between 2010 and 2020 were used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least squares estimation for linear panel data models. A multiple regression model is used to analyze the moderating effect of business ethics on the association between corporate corruption risk and ESG reporting. For robustness analyses, the authors included the alternative measure of the dependent variable, and they applied the simultaneous equation model for the endogeneity test.

The empirical results reveal a negative relationship between corporate corruption risk and ESG reporting. Furthermore, the findings suggest that business ethics positively moderate the relationship between corporate corruption risk and ESG reporting.

This paper presents an enormous contribution to the various economic agents involved in the company. The results could attract the attention of socially responsible investors and, above all, corporate citizens. Moreover, the managers of corrupt companies could take into account the results of this study by being more committed to an optimized transparency strategy on ESG reporting.

To the best of the authors’ knowledge, this is the first study to investigate the moderating role of business ethics on the relationship between corporate corruption risk and ESG reporting in the European context. It is also the first study documenting that business ethics reinforce the relationship between firm corruption and nonfinancial information transparency. This study fills a research gap as it expands the existing literature, which generally focuses on the impact of corporate corruption on ESG reporting.

The purpose of this paper is to examine the influence that the occurrence of greenwashing has on the consumer perception of corporate social responsibility (CSR).

This paper observed the market indication that a consistent undermining of authentic commitment to CSR taints consumer perception. Investigating how the motivations behind greenwashing contribute to the presentation of CSR was the first means of examining the market forces. Consumer orientation was used as a guiding principle to consider the short- and long-term perspective of a greenwasher.

Individual instances of greenwashing contribute to a collective deterioration of marketplace trust in the promises of CSR. The negative influence on CSR is not isolated to the greenwashing perpetrator but casts a wider effect. The consequences of greenwashing are not isolated but widely dispersed.

Whilst much of the literature focuses on the stigmatisation of individual firms, it is crucial to note how marketplace trust is eroded. In addition, the perception of CSR-related regulations is for example influenced but rarely recognised as a consequence of greenwashing behaviour.

Corporate leadership and environmental, social and governance (ESG) performance are closely intertwined, as effective corporate leadership can facilitate the achievement of strong ESG performance. Thus, the purpose of the study is to investigate the impact of corporate board leadership on the ESG performance of listed firms.

The sample has been taken from the listed firms of the Nifty 500 index spanning the period of 10 years from 2012 to 2022. Dynamic panel data estimations are applied through a fixed effect model.

The findings of this study revealed that board size, board independence and board qualification have a significant positive influence on ESG performance. It is evident that good corporate governance practices can positively influence ESG performance by fostering accountability, transparency and ethical behavior, as well as better integrating ESG considerations into their decision-making processes and ensuring that ESG issues are prioritized at the highest levels of management. Further findings also revealed that chief executive officer (CEO) duality has a significant negative relationship with ESG performance, which goes against the belief of stakeholder theory.

It has practical implications for policymakers, as they can enact new regulations pertaining to the CEO’s position in the organizations to make corporate governance responsible for improved sustainability and ESG performance.

There are very few studies analyzing the impact of corporate board structure on ESG performance related to emerging markets. Thus, this study contributes to that literature by using the methodology GMM panel data for the first time as per our knowledge

The purpose of this paper is to examine US public relations professionals' perceptions of the benefits and challenges associated with the concept of moral entrepreneurship, defined as the purposeful process of changing or creating new institutionalized ethical norms. This study argues that the concept of moral entrepreneurship provides organizations with a potentially valuable framework to actively recognize societal pressures and problems and act accordingly to better the environment in which the organization resides and operates.

This exploratory study uses purposive in-depth interviews with 25 diverse public relations professionals, who represented communication firms, in-house public relations departments, higher education, nonprofits and government.

Respondents assigned a high value to the concept of moral entrepreneurship: In addition to its being viewed as the right thing to do, they recognized its practice as a way to help organizations recruit and retain employee talent and improve stakeholder trust. However, based on the interviews, organizational leadership is the primary initiator of ethical changes; therefore, without a seat at the management table, practitioners lack the influence to initiate such new organizational directions and take on the role of moral entrepreneurs only when directed to do so by their superiors. Barriers to adopting a moral entrepreneurship approach included a limited budget and shortage of staff, employees' resistance to change, fear of failure, poor leadership and a politically polarized workplace.

Practice implications include considerations for furthering moral entrepreneurship in organizations.

This study is the first to explore the applicability of the concept of moral entrepreneurship in public relations. The paper underscores the need for further discussion around novel approaches to ethics in public relations that go beyond simple compliance with professional codes and industry standards and that help organizations lead societal change.

This study aims to analyse the ethical implications associated with the development of artificial intelligence (AI) technologies and to examine the potential ethical ramifications of AI technologies.

This study undertakes a thorough examination of existing academic literature pertaining to the ethical considerations surrounding AI. Additionally, it conducts in-depth interviews with individuals to explore the potential benefits and drawbacks of AI technology operating as autonomous ethical agents. A total of 20 semi-structured interviews were conducted, and the data were transcribed using grounded theory methodology.

The study asserts the importance of fostering an ethical environment in the progress of AI and suggests potential avenues for further investigation in the field of AI ethics. The study finds privacy and security, bias and fairness, trust and reliability, transparency and human–AI interactions as major ethical concerns.

The implications of the study are far-reaching and span across various domains, including policy development, design of AI systems, establishment of trust, education and training, public awareness and further research. Notwithstanding the potential biases inherent in purposive sampling, the constantly evolving landscape of AI ethics and the challenge of extrapolating findings to all AI applications and contexts, limitations may still manifest.

The novelty of the study is attributed to its comprehensive methodology, which encompasses a wide range of stakeholder perspectives on the ethical implications of AI in the corporate sector. The ultimate goal is to promote the development of AI systems that exhibit responsibility, transparency and accountability.

The purpose of this paper is to show the benefits of bridging the gap between supply chain management (SCM) and political philosophy to challenge the underlying assumptions about SCM concepts and open doors to novel theory building.

A thought experiment is conducted to illustrate how the two philosophers Niccolò Machiavelli and Jürgen Habermas would tackle sustainability issues in coffee supply chains from a research perspective. The thought experiment is carried out using data from 30 semi-structured interviews with actors from the coffee industry. Supplementing the thought experiment with empirical insights allows for a deeper understanding of supply chain dynamics and how these are impacted by the application of the philosophical viewpoints.

The research stresses the importance of SCM scholars being aware of the underlying assumptions of their research, as these have a remarkable impact on theory building. A combination of empirical insights and philosophical understandings makes it possible to reflect on the underlying concepts of SCM, providing suggestions for reimagining SCM.

The contribution of the research is twofold. First, the paper presents an original view on SCM, as the thought experiment is introduced as an approach to better understand SCM concepts. By challenging the underlying assumptions with political philosophy, researchers will be better equipped to address grand challenges in the twenty-first century. Second, this is exemplified by the case study of the coffee supply chain, which provides the reader with insight into the dynamics of supply chains with prevalent power differences.

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under the institutional theory.

Using the content analysis, the presence or exclusion of ethical values information disclosed on 100 Malaysian and Indonesian companies’ annual reports using a newly developed Ethical Values Disclosure Index is carried out.

The results of the analysis found that Indonesian companies on average disclosed 31 items under study compared to 27 items disclosed by the companies in Malaysia. The results suggest that Indonesian companies are more vigilant in the code of ethics, companies policy on ethical issues, monitoring program and accountability, ethical performance, ethical infrastructure and organizational responsibility aspects, whereas their Malaysian counterparts are better in reporting governance and integrity committee or board of directors.

The findings may not be applicable to other countries in the same region, nevertheless, revealed the importance of adequate ethical values disclosure in determining the level of ethical behavior.

Companies in Indonesia are coercively pressed by various influential stakeholder groups to address ethical issues. The less disclosure regarding corporate ethical behavior may indicate that unethical practices continue to be a problem in the Malaysian corporate sector.

This paper adds to the literature by examining the elements of ethical values adapted mainly from the professional bodies that regulate the accounting profession and other organizations using the institutional theory, particularly in two countries.

The purpose of this study is to provide insights and guidance for practitioners in terms of ensuring rigorous ethical and moral conduct in artificial intelligence (AI) hiring and implementation.

The research employed two experimental designs and one pilot study to investigate the ethical and moral implications of different levels of AI implementation in the hospitality industry, the intersection of self-congruency and ethical considerations when AI replaces human service providers and the impact of psychological distance associated with AI on individuals' ethical and moral considerations. These research methods included surveys and experimental manipulations to gather and analyze relevant data.

Findings provide valuable insights into the ethical and moral dimensions of AI implementation, the influence of self-congruency on ethical considerations and the role of psychological distance in individuals’ ethical evaluations. They contribute to the development of guidelines and practices for the responsible and ethical implementation of AI in various industries, including the hospitality sector.

The study highlights the importance of exercising rigorous ethical-moral AI hiring and implementation practices to ensure AI principles and enforcement operations in the restaurant industry. It provides practitioners with useful insights into how AI-robotization can improve ethical and moral standards.

The study contributes to the literature by providing insights into the ethical and moral implications of AI service robots in the hospitality industry. Additionally, the study explores the relationship between psychological distance and acceptance of AI-intervened service, which has not been extensively studied in the literature.

Corporate social responsibility (CSR) performance is critical to address construction activities’ environmental and social impacts. This study aims to evaluate the level of CSR implementation across various categories within the context of the Vietnamese construction industry.

The literature review and semi-structured interviews were conducted to determine Vietnamese construction organizations’ most commonly implemented CSR activities. A total of 252 valid responses were then obtained through a questionnaire survey. In addition, the fuzzy synthetic evaluation (FSE) method was used to evaluate the extent to which CSR categories have been implemented in construction companies.

The findings revealed 31 commonly implemented CSR activities of the Vietnamese construction firms, which were grouped into four categories. Of the four categories, the FSE analysis showed that stakeholder CSR was the most critical category, followed by ethical CSR, philanthropic CSR and environmental CSR.

This research provides valuable CSR activities to construction companies that intend to develop sustainably. Moreover, the proposed prioritization methodology offers practitioners a reliable and easy-to-use evaluation tool that clearly understands CSR performance within their organizations.