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This paper explores different approaches to regulating corporate social responsibility (CSR) patterns of adopting codes of conduct, and discusses the approach that courts should embrace.

Case studies from various legal systems will be examined. The paper presents new typology relating to different patterns of the Corporate Social Performance (CSP) model, based on aspects of the CSR pyramid, namely, legislative CSR and ethical CSR. Legislative CSR includes adoption of thin codes which reflect compliance within current legal standards of the criminal code, while ethical CSR includes codes reflecting ethical norms and corporate social citizenship beyond mere compliance. The paper also includes the interplay of different patterns of CSR and three approaches to regulation regarding these patterns.

Both the Israeli negative CSR regulatory approach and the American legislative CSR regulatory approach present difficulties.

The paper introduces a theory for regulating CSR within criminal law, drawing on the pyramid of CSR. It presents an original discussion of distinct approaches to regulation of corporate liability, while further developing the institutional theory of CSR and the interplay of regulation and CSR. The paper suggests a novel solution regarding the regulation and acceptance of CSR: the granting of protection from criminal liability to corporations who adopt CSR.

There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of organizational learning strategies. Both the functional‐institutional (FI) and CC approaches are integrated with the sustainability and ecological resources management literature. The aim of this paper is to fill this research gap.

The paper applies FI and CC sociological approaches.

This paper's contribution to the managerial auditing education literature is based on the proposition that ethics education can improve the moral and ethical reasoning of auditors, when the educational processes incorporate both the FI and CC sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from experiential teaching methods utilized in allied applied disciplines of medicine, engineering, and educational psychology.

Sociological approaches have been commonly applied in behavioral managerial accounting and control systems research. This paper extends the FI and CC framework to ethics education in managerial auditing research.

The subject of accounting ethics education is important to auditors. When accounting ethics education utilizes both the FI and CC teaching approaches, the managerial auditing education processes become interactive and cooperative by bringing experiential organizational experiences to the classroom.

Accounting ethics education is shaped by ecological and environmental sustainability concerns. Recently, business school interest and growth in sustainability management has contributed to the integration of ethics education in managerial auditing and accounting contexts, overcoming the shortcomings accounting programs experienced from stand‐alone ethics courses.

The purpose of this paper is to criticise ad hoc approaches to ethics in research and development in technology as descriptive and non‐ethical, and based upon a narrow conception of rationality.

The approach deploys a theory of normativity that can incorporate values and a broad conception of rationality, in order to account for the relevance of issues for the addressees of normative injunctions.

A normative approach is possible and required in order to implement ethics in research and development in technology.

The approach draws together themes from current alternative approaches that each fail to deploy the full resources of the normative approach, and so fail to fully account for ethics. This approach identifies and moves beyond present limited approaches.

The aim of this study is to know if ethical theories could be connected to some leadership approaches.

In the paper eight leadership approaches are selected: directive leadership, self‐leadership, authentic leadership, transactional leadership, shared leadership, charismatic leadership, servant leadership, transformational leadership. Five western ethical theories (philosophical egoism, utilitarianism, Kantianism, ethics of virtue, ethics of responsibility) are analyzed to see to what extent their basic concepts could be connected to one or the other leadership approach.

A given ethical theory (such as philosophical egoism) could be suitable to the components of various leadership approaches. Ethical leadership does not imply that a given leadership approach is reflecting only one ethical theory. Rather, ethical leadership implies that for different reasons, various leadership approaches could agree with the same ethical theory. This is what we could call the “moral flexibility of leadership approaches”.

This study focuses on western ethical theories. A similar study should be undertaken for Eastern ethical theories coming from Buddhism, Hinduism, Confucianism, or Daoism.

Some dualisms (such as Kantianism‐transformational leadership, philosophical egoism‐transactional leadership) do not reflect the philosophical connections between ethical theories and leadership approaches. Thus, the notion of ethical leadership would have to be redefined. In doing so, the paper reveals how a given ethical theory could be used by different kinds of leaders, and for very different reasons.

This study will contribute to make ethical theories and ethical leadership more interconnected, in spite of the different (parallel) “conceptual universes” in which they have evolved until now.

This paper aims to present an overview of the various ethical, societal and critical issues that micro- and nanotechnology-based small, energy self-sufficient sensor systems raise in different selected application fields. An ethical approach on the development of these technologies was taken in a very large international, multitechnological European project. The authors approach and methodology are presented in the paper and, based on this review, the authors propose general principles for this kind of work.

The authors’ approach is based on a great amount of experience working together in multi-disciplinary teams. Ethical issues have usually been handled in the authors’ work to some degree. In this project, the authors had the opportunity to emphasise the human view in technological development, utilise the authors’ experience from previous work and customise the authors’ approach to this particular case. In short, the authors created a wide set of application scenarios with technical and application field experts in the authors’ research project. The scenarios were evaluated with external application field experts, potential consumer users and ethics experts.

Based on the authors’ experiences in this project and in previous work, the authors suggest a preliminary model for construction activity within technology development projects. The authors call this model the Human-Driven Design approach, and Ethics by Design as a more focussed sub-set of this approach. As all enabling technologies have both positive and negative usage possibilities, and so-called ethical assessment tends to focus on negative consequences, there are doubts from some stakeholders about including ethical perspectives in a technology development project.

The authors argue that the ethical perspective would be more influential if it were to provide a more positive and constructive contribution to the development of technology. The main findings related to the ethical challenges based on the actual work done in this project were the following: the main user concerns were in relation to access to information, digital division and the necessity of all the proposed measurements; the ethics experts highlighted the main ethical issues as privacy, autonomy, user control, freedom, medicalisation and human existence.

Various technology assessment models and ethical approaches for technological development have been developed and performed for a long time, and recently, a new approach called Responsible Research and Innovation has been introduced. The authors’ intention is to give a concrete example for further development as a part of the development of this approach.

The authors’ study in this particular case covers various consumer application possibilities for small sensor systems. The application fields studied include health, well-being, safety, sustainability and empathic user interfaces. The authors believe that the ethical challenges identified are valuable to other researchers and practitioners who are studying and developing sensor-based solutions in similar fields.

The authors’ study covers various consumer application possibilities of small sensor systems. The studied application fields include health, well-being, safety, sustainability and empathic user interfaces. The findings are valuable to other researchers and practitioners who are studying and developing sensor-based solutions to similar fields.

This study will examine the school principals’ ethical decision-making processes and to explore gender-related differences.

This study employed a mixed-method research design, combining qualitative and quantitative approaches. Data were collected through semi-structured in-depth interviews with a sample of 10 male and 10 female principals, who were presented with ethical dilemma scenarios. The qualitative component utilized a phenomenological analysis, while additional quantitative analyses were performed on the same dataset to explore gender-related differences.

Our analysis of principals' ethical evaluations identified three key areas where gender-related differences were evident: decision-making approaches, leadership styles, and philosophy/value orientations. The analysis revealed that women more frequently employed personal approaches, while men favored institutional approaches in their ethical evaluations. Secondly, men tended to adopt a democratic style, while women leaned towards an autocratic style. Finally, men exhibited a relativist orientation, while women displayed an idealist orientation in their ethical decision-making processes.

Gender-based analysis of school principals’ ethical decision-making process has remained an under-researched area. This study contributes to the understanding of gender-related differences in principals’ ethical decision-making processes.

Ethics is an integral part of an organization's overall culture. Designing an ethical organization requires systematically analysing all aspects of the organization's culture and aligning them so that they support ethical behaviour and discourage unethical behaviour. This chapter considers issues related to establishing an ethical culture in an organization, through a case analysis of a major Australian private hospital and its approach to establishing and continuing to define an ethical culture. Key aims of the research were to identify the role of executive and senior management leadership in developing a values-based approach to ethical culture particularly regarding senior management’s own awareness, support and communication of the stated values. The chapter considers the theoretical approaches available to organizations in developing and sustaining ethical approaches in relation to organizational structures, systems and processes that inform cultural type. The paper also critically comments on the situation presented within the case analysis, providing conclusions and insights for further research initiatives related to such case-based field investigation.

The purpose of this paper is to propose a conceptual model for ethical and fair complaint handling. This provides a basis for research and the development of financial institution complaint handling approaches and practices.

Ethical issues posed by the application of fairness theory to complaint handling are explored. The ethical soundness of organizational justice theory is critiqued. Multi-disciplinary literature is drawn on to develop a conceptual model for ethical fairness in complaint handling.

Issues relevant to an ethical approach to complaint handling, and which are underdeveloped in current organizational and perceived justice frameworks, are identified. These include issues of autonomy, context, reflexivity, moral value, stakeholder voice, power and moral accountability. A conceptual model for ethical fairness in complaint handling is proposed.

This paper establishes a research agenda. Further development is required.

The proposed model contributes to the development of complaint handling practices and competency frameworks.

Justice theories have been proposed as theoretical frameworks for service recovery procedures, however, moral and critical questions have been neglected. The model proposed challenges financial institutions to move away from traditional normative perspectives, which seek to solve problems through managerial interventions, and adopt a perspective which is interpretivistic and reflexive. The model recognizes ethical issues and seeks to minimize inherent power positions, identify accountability and question moral values. Through envisioning complaint handlers as boundary spanners, new light is shed on their relational and communicative roles.

Society in general demands ethical behaviour in the business world. The research aim of the paper is to analyse whether higher education institutions of business contribute to ethical decision-making in students through a specific training approach based on practical methodologies that take into account students' personal characteristics, which may affect ethical decision-making. The acquisition of knowledge should be more effective when it is based on personal characteristics.

Case method, discussion and self-learning methodology were used, and at the end of the term, the students were evaluated and asked to complete a 48 closed-question questionnaire. A linear regression model is performed to analyse to what extent the results are associated to the variables proposed.

The results show that knowledge is an explanatory variable, but personal characteristics such as gender or empathy reinforce the learning. Gender difference affects the ethical decisions made and empathy, showing that training based on emotions is effective. Besides, the results show that students integrate family influence in their training process.

In this paper, the authors have selected empathy, gender and instruction. They have taken into account the incidence of age and family education. In addition, other contextual factors can have an incidence on training and the model could be improved.

The results show that it is necessary to take into account the students' personal characteristics and select an appropriate training methodology to teach ethics and obtain success.

The students graduating from these courses will be future managers and entrepreneurs and will make decisions in which ethical questions must be taken into account, hence the need for training in this respect.

The teaching of business ethics in business faculties is not an easy subject. It is necessary to select the approach of ethic and an effective methodology to achieve the learning objective. This learning methodology must take into account students' characteristics to be effective. The business students are future managers and entrepreneurs who will make decisions in which ethical questions must be considered, hence the need for training in this respect.

Purpose – The paper presents a content analysis of the 2009 Exposure Draft of Code of Ethics for Professional Accountants in China. It aims to investigate how equivalently the Chinese Institute of Certified Public Accountants (CICPA) adopts the International Federation of Accountants (IFAC) Code with certain adjustments due to specific national circumstances. The investigation is intended to highlight the principles-based conceptual framework approach to settlement of ethical standards and regulation for professional conduct.

Design/Methodology/Approach – Regarding the codes of ethics for professional accountants as a genre of discourse text, this paper applies a content analysis method to the investigation of how the newly revised Code of Ethics for Professional Accountants in China adopts the IFAC Code of the same type. Both semantic content and presentation format are considered in the content analysis.

Findings – This study puts forward the argument that even though CICPA claims to have equivalently adopted the principles-based conceptual framework of the IFAC ethical codification, the rigid legalistic presentation format might, however, deviate from the newly revised codification of CICPA from ethical principles to regulatory rules. Our findings prove a practical and nation-specific form of combining direct import and legal enhancement at a time when the Chinese accounting profession is on its way to converging with the IFAC Code of Ethics.

Research limitations/Implications – One limitation of the current study is the lack of information about the motivation of CICPA in adopting the principles-based conceptual framework approach to ethical codification, besides the pragmatic needs of global economic and business environments. Also, the current study focuses its comparison on IFAC and CICPA, without limited consideration of differences in cultural traits.

Practical implications – Content analysis results and conclusions of the study might render pragmatic the implications for future adoptions of the IFAC Code by various national or regional professional bodies.

Originality/Value – This paper proposes a content analysis, in terms of semantic units and legislative formats in ethical codification documents, to identify the principles-based conceptual framework approach in the IFAC and CICPA codes of ethics.