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This paper seeks to deepen and improve our understanding of business ethics in services by developing a typology that reconciles and integrates disparate and often conflicting ideas and viewpoints while providing practical guidance for ethical decision-making.

The paper examines current theoretical approaches in ethics to provide an understanding of the ethical theories, how they have been applied and how they have evolved in businesses and marketing. It discusses conceptual issues related to ethical dilemmas and the available typologies.

Based on the axioms of the Triple-A Framework for Ethical Service Research, the Typology of Ethical Dilemmas in Services (TEDS) is proposed. The typology identifies three types of dilemmas based on four dimensions considering all service interactions guided by normative ethics (virtue, deontological and consequentialism).

The proposed DILEMMAS process illustrates the practical application of TEDS.

This paper extends the ethics and services literature by offering a novel theoretical and practical approach to addressing ethical dilemmas. TEDS is authentic, advances our knowledge and applies to all service organizations that aim to manage ethical dilemmas effectively.

Environmental, Social and Governance (ESG) reporting is crucial for organizations, especially in the current era where sustainability holds significant importance. Proper utilization of ESG reporting offers long-term benefits and enhances overall corporate well-being. This study explores fundamental aspects of ESG reporting, elucidating the reporting process, its advantages and requirements. An analysis highlights key impacts on businesses and their influence on consumer behaviour. The disclosure of ESG reporting and its determinants, such as business size and profitability, is discussed. Additionally, the study underscores the role of promoting diversity and inclusion as a Corporate Social Responsibility (CSR) function. Global firms undertake diverse initiatives to advance sustainability. The study emphasizes the triple bottom line theory as a strategy for sustainable development. ESG is recognized as a valuable tool for ensuring sustained growth and development in businesses. The research underscores the imperative for businesses to adopt sustainable measures consistently. Overall, the findings stress the significance of ESG reporting in the contemporary business landscape, linking it to corporate success, responsibility and the pursuit of sustainable practices.

This chapter aims to identify the current challenges facing women entrepreneurs. Female entrepreneurship must be analyzed from a binary perspective: the position of women in society and the role of entrepreneurship in society. The study focused on women entrepreneurs in the European Union (EU). Considering the social-economic diversity in the EU, we evaluated the five economic systems. To highlight how these differences are manifested in the different systems, we considered for analysis one country belonging to each model, namely, Denmark for the Scandinavian system, Germany for the Continental system, Ireland for the Anglo-Saxon system, Spain for the Mediterranean System, and Romania, for the Catching-up system. The analysis considered women entrepreneurs in the labor market, female employment/management in the labor market, female entrepreneurs in the labor market, and female mentality regarding work and entrepreneurship.

Drawing from social exchange theory and a collectivist cultural framework, this study explores the relationship between ethical work climate and organizational citizenship behavior, considering power distance as a potential moderator.

The study used standard scales to obtain data from 244 employees working in various private companies in India. Structural equation modeling was adopted to test the hypotheses using Analysis of Moment Structures (AMOS).

The study results show a significant relationship between ethical climate and organizational citizenship behavior. Ethical work climate influences power distance negatively. However, the results also show that power distance does not serve as a moderator between ethical work climate and organizational citizenship behavior.

Corporate leaders often expect employees to demonstrate organizational citizenship behavior, which is aimed at advancing the organization’s interests and outcomes. This study underscores the necessity for expanding the organizational vision to enhance the ethical work climate. Such an initiative not only promotes improved organizational citizenship behavior but also helps to reduce employees' perceptions of power distance within the organization.

Amid extensive literature rooted in individualistic cultures, our study explores the relationship between ethical work climate and organizational citizenship behavior within a collectivist context. This research uniquely introduces the moderating role of power distance, offering new and distinct insights into this dynamic.