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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.

In the information and technology age, where the “physical” world is merged with the “digital” world, the nature of social conditions, relations, citizenship and the flow of information has shifted from a moral and legal approach to a digital approach. Nowadays, the functioning, dissemination, conduct and governance of organisations and their members are regulated by techno-ethical and digital principles. Drawing on social cognitive theory, the study hypothesises that techno-ethical orientation predicts corporate ethical values (CEV) through the moderation of digital citizenship behaviour (DC). The study further proposes that each dimension of DC: online respect (OR) and online civic engagement (OCE), moderates the hypothesised relationship.

546 respondents from India participated in the study. The responses were captured using structured and well-established questionnaires. The analysis was performed using robust measures of correlation, regression, reliability (Cronbach’s alpha and composite reliability) and validity (convergent and discriminant validity). The moderation influence of DC was tested and analysed using structural equation modelling (SEM) Analysis of Moment Structures (AMOS).

The regression findings of the study revealed that the techno-ethical orientation positively predicts the CEV. R-square values showed a 24.1% variation in corporate ethical value was explained by techno-ethical orientation. It indicates that a positive techno-ethical orientation establishes the ethical context and corporate values. Besides, the moderation analysis using SEM AMOS indicates that at both low and high levels of OR and OCE, the relationship between techno-ethical orientation and CEV is positive and significant.

This study demonstrates a new facet of technology ethics that promotes the institutionalisation of CEV through DC. This study is the first to explore the interaction between techno-ethical orientation and CEV. Even though various former factors concerning ethical conduct have been examined, the results of the techno-ethical conduct of employees within the scope of an organisation have not been explored so far.

The purpose of this paper is to examine the nature of relationship between ethical leadership and employee voice behavior. Study of employee voice behavior is important, because leaders in organizations make numerous decisions based on employees’ work-related inputs which do influence the decision quality and team performance.

Survey data were collected through structured questionnaire from Indian organizations. Data were analysed through statistical techniques such as confirmatory factor analysis and structural equation modeling.

The findings showed that ethical leadership did impact the employee voice in a positive and significant but moderate manner. The study also found no significant differences in ethical leadership and voice behavior across demographic variables such as gender, age, educational qualification and job level in the Indian context.

The study is conducted using single cross-sectional research design, and for better causal inferences of the relationship between various variables, future research studies may be conducted with longitudinal research design, multiple data sources and variety of industries with large sample size.

With erosion of ethical values and corporate scandals, managers need to develop and display ethical leadership as employees emulate their leaders’ ethical behavior because ethical leadership, or its perception, relates positively and significantly to employee voice behavior.

There is less study to understand ethical leadership and its influence on voice behavior in developing countries, especially in India. Ethical leadership behavior encourages employees to voice their work-related constructive opinions and concerns for improved decision-making and reduced unethical practices. Also, there is scarcity of research that explores the impact of demographic variables and this study is an effort to understand this gap.

This paper aims to identify predictors that affect business student perceptions on ethical decision-making. This paper also investigates how those predictors impact the decision-making related to ethical matters among Vietnamese business students.

A survey was conducted to collect data for testing the hypotheses. Questionnaires were administered to 500 Vietnamese business students from four public and private universities. The independent t-test was applied to the usable sample to analyze and derive relationships.

The empirical results showed that idealism and relativism significantly predict the perception of ethical decision-making. Idealism and relativism were found to influence high ethical decision-making significantly.

The study contributes to the literature on ethical decision-making in a transitional economy. New findings and insights from the research serve as a foundation for future research with ethics and decision-making topics. The results offer some insights to business schools in improving their ethical teaching courses and to businesses in their recruitment.

Corporate social responsibility (CSR) promotes society, reduces risk, and encourages ethical business practices. Due to its relevance, we study how CSR influences firms' sustainable development. We analyze data from 427 New York Stock Exchange (NYSE)-listed firms from 2008 to 2022. The Refinitiv environmental and social score is used to measure CSR, whereas for firms' sustainable development we rely on corporate sustainable growth rate (SGR) and market-based metrics. The analysis employs various econometric techniques, including ordinary least square, fixed effect regression, two-stage least square, generalized method of moment, and simultaneous quantile regression. The results indicate that CSR has a positive and significant effect on firms' sustainable development across all models. This relationship supports the notion that socially responsible business can contribute to long-term financial sustainability in line with “stakeholder theory”, indicating that companies should accommodate the concerns of various stakeholders, including society and the environment, to achieve sustainable development. We evaluate how the conditional distributions of SGR and firms’ value are affected by CSR, categorizing them into high, moderate, and low regimes. The quantile regression estimates indicate that the effect of CSR is more pronounced at upper quantiles, followed by moderate and low regimes. These findings underscore the importance of considering CSR in assessing the SGR and enterprises market value. We also confirm that our results are robust under range of different econometrics' methods. Finally, we enlighten current literature, and our research has useful policy implications for management and investors.

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they transition into managerial and non-managerial roles.

A total of 425 business students from four universities participated. To determine statistically significant differences between potential managers and non-managers (M&NM), a paired comparison inferential t-test was employed.

The study revealed positive E&SR attitudes among business students. However, it differed from existing literature by finding a significant difference in perceived E&SR importance between aspirants in managerial and non-managerial positions. Notably, non-managerial students exhibited significantly stronger support for these principles.

This study, conducted in an emerging economy, offers a unique perspective by analyzing E&SR perceptions across both potential management and non-management employees. Given the direct and indirect influence employee perceptions have on business performance, this research sheds light on the crucial role of E&SR in management practices. The findings are further substantiated by robust data and include implications for human resource management, along with suggestions for future research directions.

Post-millennial youths are well equipped with internet technology and computers since birth and find it easier to operate computers and technologies than their previous generations. With the advancement of technology, the ethical dilemma associated with its use has evolved. This paper aims to develop and validate a measurement scale for the ethical orientation of post-millennial technology usage by capturing the key factors that best describe the behavior adopted by students.

A systematic scale development procedure was used, involving both reviews of the literature and focus group discussions to generate the items that specify the domain of this study. After generating items, exploratory factor analysis and confirmatory factor analysis were applied to identify latent constructs of techno-ethical orientation. Lastly, the scale was subjected to reliability and validity testing.

The study found that the techno-ethical orientation scale has five dimensions: privacy concerns, classroom behavior, accessibility dilemma, social media usage and assignment ethics. Overall, a scale comprising 17 statements was derived.

The findings of our study attempt to augment the growing efforts to explore all facets of techno-ethics. It is probably the first attempt to develop a valid and reliable scale for the techno-ethical orientation of post-millennial.

This scale could be used by academicians and practitioners to assess the techno-ethical orientation of post-millennial for positive interventions.

This study derives a new reliable and valid scale for measuring the techno-ethical orientation of post-millennial toward technology usage.

This study examines the role of ethical leadership in building employee trust, knowledge sharing (KS), job satisfaction and then influencing employee engagement in the workplace.

The sample included 610 employees of Indonesia Islamic Bank, obtained through an online survey. Structural equation modelling was used to test the research hypotheses.

Ethical leadership actively contributes to the growth of employee trust, exchange knowledge frequent and job satisfaction and then become key points to enhance employees’ engagement.

Future research is required to validate across regions and organisations to in light of the findings of the topic study.

Organisational leaders and employees obtain a better understanding of ethics and organisation management field, hence employees and leaders must encourage ethical values as code of conduct in the workplace.

This study demonstrated the extent of the Khan concept for a combination of employee engagement, ethical leadership and KS. It also incorporates employee job satisfaction and the organisational engagement among employees.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-03-2023-0218

This study aims to investigates the influence of proactive personality on employee radical creativity through transformational leadership, professional ethical standards and creative self-efficacy.

The data were collected from 343 superior–subordinate dyads in China. A confirmatory factor analysis was performed to measure the validity of the variables. A regression analysis was performed to assess the relationship between model assumptions.

The results showed that: (1) Proactive personality was positively related to employee radical creativity. (2) Transformational leadership and professional ethical standards moderated the relationship between proactive personality and radical creativity. Specifically, the relationship between proactive personality and employee radical creativity was strong, as expected. It was the strongest in the presence of high transformational leadership and high professional ethical standards. (3) Creative self-efficacy acted as a mediator in this interaction.

This study is a pioneering investigation in the Chinese context. It empirically examines the interactive relationship between proactive personality and radical creativity through transformational leadership and professional ethical standards. Additionally, it substantiates creative self-efficacy as the psychological mechanism behind this interaction. Consequently, this study offers a comprehensive framework with potential implications for personality assessments in the workplace, leadership training, criteria formulation and enhancement of radical creativity.