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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.

Reviews the development of the corporate social responsibility (CSR) concept and its four components: economic, legal, ethical and altruistic duties. Discusses different perspectives on the proper role of business in society, from profit making to community service provider. Suggests that much of the confusion and controversy over CSR stem from a failure to distinguish among ethical, altruistic and strategic forms of CSR. On the basis of a thorough examination of the arguments for and against altruistic CSR, concurs with Milton Friedman that altruistic CSR is not a legitimate role of business. Proposes that ethical CSR, grounded in the concept of ethical duties and responsibilities, is mandatory. Concludes that strategic CSR is good for business and society. Advises that marketing take a lead role in strategic CSR activities. Notes difficulties in CSR practice and offers suggestions for marketers in planning for strategic CSR and for academic researchers in further clarifying the boundaries of strategic CSR.

Revisiting Carroll’s classic corporate social responsibility (CSR) pyramid framework, this paper aims to evolve a novel synthesis of ethics and economics. This yielded an “integrative CSR economics”.

This theory paper examined how to conceptually set up CSR theory, argue its ethical nature and establish its practical, social and empirical relevance. Economic analysis reached out from contemporary institutional economics to Smith’s classic studies.

The paper reconstructed all of Carroll’s four dimensions of CSR – economic, legal, ethical and philanthropic responsibilities – through economics. The paper discounted a core assumption of much CSR research that economic approach to CSR, including the instrumental, strategic “business case” approach to CSR, were unethical and lacked any foundations in ethics theory. Integrative CSR economics reframes research on viability and capability requirements for CSR practice; redirecting empirical research on links between CSP (corporate social performance) and CFP (corporate financial performance).

The paper focused on Carroll as the leading champion of CSR research. Future research needs to align other writers with integrative CSR economics. Friedman or Freeman, or the historic contributions of Dodd, Mayo, Bowen or Drucker, are especially interesting.

The paper set out how integrative CSR economics satisfies the “business case” approach to CSR and develops practical implications along: a systemic dimension of the market economy; a legal-constitutional dimension; and the dimension of market exchanges.

Integrative CSR economics creates ethical benefits for society along: a systemic dimension of the market (mutual gains); a legal-constitutional dimension (law-following); and the dimension of market exchange (ethical capital creation). Social benefits are not only aspired to but also are achievable as a business case approach to CSR is followed.

The paper’s main contribution is a new synthesis of economics and ethics that yields an “integrative CSR economics”.

The purpose of this paper is to analyse ethical competence related to healthcare governance and management tasks at the county/regional level in Sweden. The paper also discusses conditions that support or constrain the development and application of such competence.

The study is based on original qualitative data from 13 interviews and 6 meeting observations. Three key groups of actors were included: politicians, civil servants and CEOs in publicly financed health-provider organizations. An abductive analysis was carried out by a stepwise method guided by thematic research questions.

The informants viewed themselves as having a high degree of ethical responsibility for healthcare practice. However, they did not integrate ethical reflection and dialogue into their work decisions (e.g. regarding budgets, reforms and care agreements). The current organization, control systems and underlying business principles, along with the individuals’ understanding of their own and others’ roles, tended to constrain the development and use of ethical competence.

Qualities of an appropriate ethical competence related to healthcare governance and management, and conditions to develop and use such competence, are suggested.

Hardly any empirical research has examined ethical competence related to healthcare governance and management tasks. The paper integrates ethics and theories on learning in organizations and contributes knowledge about ethical competence and the conditions necessary to develop and practise ethical competence in an organizational and inter-organizational context.

A greater stress on individual responsibility is essential for a more effective protection of human dignity and, ultimately, for securing the future of the idea of human rights. However, this responsibility is an ethical concept and must be distinguished from its moral and legal counterparts. With responsibility comes authority, meaning that individuals have an area of discretion, which must be respected by others and the State, but with regard to which there exists also certain expectations towards the bearer. This idea of an ‘ethical space’ is already familiar to (European) human rights law, where the principle of ‘subsidiarity’ and the related concept of the ‘margin of appreciation’ define the relationship between the European Court of Human Rights and the States party to the European Convention on Human Rights. This relationship resembles, mutatis mutandis, the relationship between the State and the individual. The resulting inter-personal ethical diversity, which inevitably entails a certain level of ethical conflict, is thus both a logical consequence of individual responsibility, as well as an essential feature of a democratic society, which is based on the principle of human dignity.

Throughout history, the actions of human beings have been analysed based on ethics. In every aspect of human life, ethics is an essential element, and business life is no exception. Business ethics, and marketing ethics in particular, has been a subject of interest in both the academic and business world. Apart from doing what is perceived as correct, acting in a socially responsible and sustainable manner becomes compulsory, as the changes in ecological and social environment necessitate this. There have been warning signs from nature such as environmental disasters and climate change, and it is no longer possible for for firms or individuals to continue with previous behaviours. Acting as if the world’s resources are limitless has caused damage to the environment. A new way of thinking and behaving is needed. The awareness and involvement levels about sustainability and social responsibility are not the same everywhere in the world. Culture has significant impact on perception of social issues such as social responsibility and sustainability. Turkey, as a developing country with its own cultural dynamics, differs from developed Western countries which makes analysing consumer ethics, corporate social responsibility and sustainable consumption in Turkey worthwhile.

In this chapter, concepts of business ethics, marketing ethics, consumer ethics, sustainable consumption and corporate social responsibility are discussed with specific examples from Turkey.

This paper aims to examine the factors affecting the implementation of corporate social responsibility (CSR) sustainably in mobile operators in the kingdom of Bahrain.

The research relies on the existing literature as a secondary data source. The primary data was collected through questionnaires distributed to three leading mobile operators in the Kingdom of Bahrain. The research's population numbered 1,689, and the sample size was 313; the simple random sampling method was used for data collection with a response rate of 87.2% out of a total sample size of 273 respondents. In addition, the responses were analyzed using statistical package for the social sciences (SPSS) software version 24.0; specifically, Spearman's rank correlation was used to test the hypotheses. The research design was quantitative, so a nonparametric procedure was applied to test the hypotheses.

The research produced positive relationships between the independent variables (economic, legal, ethical, philanthropic and environmental responsibilities) and the dependent variable: CSR implementation by Bahrain mobile operators; therefore, the five proposed hypotheses were accepted; furthermore, the highest positive correlation coefficient was 0.735 for environmental responsibility, and the lowest correlation coefficient was 0.533 for economic responsibility.

The research produced positive relationships between the independent variables (economic responsibility, legal responsibility, ethical responsibility, philanthropic responsibility and environmental responsibility) and the dependent variable: CSR implementation by Bahrain mobile operators; therefore, the five proposed hypotheses were accepted; furthermore, the highest positive correlation coefficient was 0.735 for environmental responsibility, and the lowest correlation coefficient was 0.533 for economic responsibility.

The outcomes of the research mainly suggest that mobile operators assign employees who have been working with the company for more than 7 years to implement CSR; due to their engagement to implement CSR as a sustainable practice more than others with less than 3 years or 3-6 years in Bahrain mobile operators. Besides, the research provides a starting point by which other researchers could investigate CSR in other sectors in the Kingdom of Bahrain.

The research provided a framework for Bahrain mobile operators to assist them in enhancing the implementation of CSR in a sustainable manner, which are economic, legal, ethical, philanthropic and environmental responsibilities.

There is a lack of extensive research related to the immediate consequences of supply management ethical responsibility (SMER) and the moderating and/or mediating factors that strengthen or weaken its consequences. Although the underlying presumption is that companies no longer have the luxury of ignoring the importance of SMER, the lack of empirical research of SMER's impact on supply management performance (SMP) reflects the need for research that draws on and empirically tests established theories concerning the role of corporate ethics within the context of supply management (SM). Therefore, the purpose of this study is to determine the impact of SMER and strategic supply management skills on SM perceived reputation and performance.

Structural equation modeling is employed to investigate the hypothesized relationships. A sample of 162 purchasing managers provided the data via survey.

Strategic supply management skills and perceived reputation have a positive direct impact on performance. SMER is not directly affected by skills and has an indirect impact on performance through its positive relationship with perceived reputation.

The findings suggest that SMER is limited in its ability to predict performance, but is a valuable component of building SM perceived reputation. Firms should not ignore SMER, as it may provide strategic marketing advantage as an order qualifier or limiting criterion.

This paper investigates the interplay among several important determinants of supply chain performance, including the greatly under‐studied ethics construct.