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Although the topics of business ethics and Corporate Social Responsibility (CSR) are not new, this article focuses on the changing role of both subjects in the current business world. Having heard much about CSR in the past, the authors were under the impression that it had taken hold as a movement and more and more corporations were leaning toward ethical business practices and social responsibility. Media attention on the shocking revelations of the tobacco industry stimulated their interest in investigating this impression. Their research indicates that, although some corporations are still practicing unethical behavior, many more indicated that they have a social responsibility to their stakeholders.

The purpose of this chapter is to introduce and provide an overview of the topic of corporate social responsibility (CSR). The approach is to present an introduction to the importance of the topic and a review of the concept’s evolution and development which includes an exploration of the topic’s meaning and competing and complementary frameworks which are related. Among these related concepts are the following: business ethics, stakeholder management, sustainability, corporate citizenship, creating shared value, conscious capitalism, and purpose-driven business. These concepts are frequently used interchangeably with CSR, and they have more in common than differences. At their core, each embraces value, balance, and accountability. The chapter also explores a number of key research avenues that are quite contemporary. Among these, the following topics are addressed: political CSR; the CSP–CFP relationship and business case for CSR; upstream/downstream CSR; CSR in emerging economies, corporate social activism, and corporate social irresponsibility. In the final analysis, it is argued that the topic of CSR continues to be on an upward and sustainable trajectory in both conceptual development and practice.

The purpose of this paper is to investigate the effects of attitudes toward the perceived importance of corporate ethics and social responsibility, and Machiavellianism, a general measure of the propensity for manipulative and deceitful behaviour, on tax professionals' willingness to participate in aggressive tax avoidance schemes of corporate clients.

The paper is based on a survey of tax professionals in Hong Kong.

The paper finds that Machiavellianism affects tax advisors' expressed viewpoints toward the importance of corporate ethics and social responsibility, which affect professional judgements toward aggressive tax minimisation. As anticipated, high Machiavellians are more likely to endorse the traditional “stockholder view” of corporate responsibility (which holds that corporations have little responsibility beyond maximising their profits), and less likely to support the “stakeholder view” (which recognises corporate responsibilities to a broader range of potential stakeholders). The stockholder view (but not the stakeholder view) of corporate responsibility mediates the relationship between Machiavellianism and ethical/social responsibility judgements. Machiavellianism also had significant direct effects on ethical and social responsibility judgements.

The paper provides insights into the decision processes used to justify aggressive tax minimisation strategies. The findings indicate that commonly articulated views toward corporate ethics and social responsibility may be used to support unethical strategies. In particular, the finding that the stockholder view mediates the relationship between Machiavellianism and ethical/social responsibility judgements suggests that the stockholder view may be adopted to rationalise overly aggressive tax avoidance.

The purpose of this paper is to explore how chief executive officer values and ethics have been translated into what we now term corporate social responsibility in a stakeholder view of the firm.

To fulfill this purpose, the reflections of early business scholars on top management's impact on corporate social responsibility are examined and linked to more contemporary views.

In response to stakeholder expectations of corporate social responsibility it is the chief executive officer's values and ethics, moderated by managerial discretion, that frame the firm's actions and ethics.

The aspiring executive may evaluate the ethics of industries and firms against his or her own values to identify zones of greatest synergy, while the firm's executive search process can consider including an assessment of the fit of candidates' personal values.

This paper builds on the works of early management scholars to specifically link contemporary corporate social responsibility decision making with executive values.

This inquiry into companies listed on the Ho Chi Minh City Stock Exchange (HOSE) in Vietnam seeks to discern whether such constructs as corporate social responsibility (CSR) and ethics act as antecedents for corporate governance.

Three hundred and seventeen responses returned from self‐administered structured questionnaires relayed to 1,173 middle level managers were analyzed via ANOVAs and structural equation modeling (SEM).

From the results an interplay emerged between the ethics of justice and legal CSR/economic CSR. The ethics of care, on the other hand, tend to cultivate ethical CSR, which in turn positively influences corporate governance.

From the results of the research, insight into the linkage pattern of corporate governance and its antecedents highlights the magnitude of the ethics training program as well as CSR initiatives in reinforcing corporate governance in listed companies in Vietnam.

Author considered the contradiction of Capitalism and its Solution, systemized the concept to newly define Ethics Management and social Responsibility whose various terminologies are used in Domestic and foreign country and compared, analyzed and considered global guideline, standard organization and global Evaluation Model of internationally‐performed Ethics Management on the basis of the concept of new Ethics Management.