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The aim of this theoretical and conceptual research paper is to give a definition of the concept of corporate citizenship, which together with business ethics and stakeholder management function as foundation of a vision of the UN Sustainable Development Goals (SDGs) for financial institutions and capital markets.

This paper is based on a conceptual methodology which analyzes the main aspects of corporate citizenship with regard stakeholder management and the UN SDGs. In particular there is focus on stakeholder justice, integrity and fairness with regard to stakeholder responsibility at capital markets.

This paper suggests that concepts of corporate citizenship, business ethics, stakeholder justice, integrity and fairness, as well as stakeholder responsibility must be conceived as the basis for an acceptable vision of sustainable development at capital markets.

This paper is a theoretical paper so the paper is limited to the presentation of major concepts from the point of view of business ethics, stakeholder management and SDGs. This is a framework that needs to be developed in specific research and investment practice at capital markets.

This paper provides the basis for developing a good vision of SDGs in financial institutions and capital markets and it demonstrates that the SDGs must be developed as the foundation of ethics of investments and capital markets.

With suggestions of visions of corporate citizenship, business ethics and stakeholder management this paper situates the firm in a social context as a social actor in the context of sustainable development. The business firm is therefore integrated in society and there is a close connection between business and society which needs to be developed in codes and values of ethics of financial institutions capital markets.

The originality and value of this paper is a conceptual formulation of the relation between the concepts of corporate citizenship, business ethics, stakeholder management and SDGs in financial markets. With this the paper refers to earlier research and summarizes concepts from this in a short synthesis.

This chapter addresses the question of what normatively binding claims can be associated with the principle of sustainability. It proposes a theoretical reading of justice that requires a new level of morality, namely a global (spatial), intergenerational (temporal) and ecological (material) extension of the scope of responsibility. This makes it plausible that responsibility for those who are distant in space and time, as well as for nature, becomes a matter of conscience. At the same time, it is shown how the binding claims resulting from the principle of sustainability can be internalised in the course of a conscience formation and how the gap between knowledge and action in questions of sustainable development can be closed by means of an emotional underpinning. Finally, it is proposed to transfer the question of conscience to spatial units and tourism through the model of ‘Destination Conscience’ and to institutionalise the idea of ‘inner commitment’ or self-commitment. One suggestion is the creation of committees that could be a collective ethical conscience for the future issues.

To identify the Transcendental Essence of Humanity, the purpose of this paper is to describe in brief what kind of research became possible when the theory of, e.g. autopoiesis, Husserl’s Transcendental Consciousness and the theory of Rhodes and Thame came together to form a “transcendental” interview methodology.

Critical conceptual implications are drawn to form a new research method to explore a de-subjectified inner domain and to search for a possible common essence of humanity.

A Transcendental Emotional Reference was found practically alien to contemporary perspectives. Still, the reference governs the emotional structure of human experience. This different perspective answers basic questions of morality, organization theory and leadership.

The findings of the new research open a new and transparent perspective answering Grey’s question: “What is it to be human?” (Grey, p. 47, 2014.) A perspective shedding new light on the humanities. A research limitation is the number of respondents. Still, being transcendental the findings are theoretically valid for all.

The paper is based on a unique research enabling 32+ (ongoing research) respondents to explore their own and universally shared Transcendental domain.

Case in Point (CIP) is an interactive leadership development method pioneered by Ronald Heifetz. CIP instructors follow a fluid class structure, in which group dynamics and student concerns become catalysts for learning. CIP proponents defend the method’s potential to help students experience real life leadership challenges. To date, however, very limited research exists on the effectiveness and risks of the CIP. This case study research explored the risks and rewards of CIP as experienced by a professor and her students in two courses. The first case was a graduate course at a liberal arts college. The second case was an undergraduate course at a large public institution. Results revealed considerable variability in student experiences. Students in the graduate course were divided. While some strongly supported the instructor and the CIP method, others felt alienated and lost. Students in the undergraduate course clearly enjoyed the experience, dealing well with uncertainties and frustrations and forging strong bonds among each other and with the professor. CIP instructors, therefore, may need to manage an uneven environment. Risks include student frustration, increased conflict, and instructor exhaustion. Rewards include helping students experience leadership challenges and creating a close to real life environment. Instructors are urged to consider the ethical implications of CIP and to seek university and peer support.

Purpose – This study aims to determine the roles of technology through digital democracy in younger generation’s political education.

Design/Methodology/Approach – Research data were obtained through observation, interviews on students in Universitas Malikussaleh, and also retrieved from some literature studies that are relevant to the above research problems. Data are then analyzed by using qualitative descriptive analysis technique.

Findings – The research results show that the role of political activity using digital channels as a form of political participation gives positive impacts to the political participation of young generation.

Research Limitations/Implications – This research limits the scope of attention only on young generation’s participation in political activities.

Practical Implications – The necessity of the younger generation is to be given wider opportunities and responsibilities in the public sphere as well as involving as a member of a political party, or other social and political organization.

Originality/Value – Therefore, in order to push towards political democratization, political education agents must be able to utilize social networking media on the internet to convey ideas, actions, and other political activities for the development of political education.

While it is argued that entrepreneurship provides considerable freedom, it is also underlined that it might have the potential for exclusion and oppression. The study contributes to this debate and aims to investigate how entrepreneurs with disabilities (EWD) ascribe meaning to freedom in a contested terrain informed by entrepreneurial autonomy as well as constraints due to impairments and an ableist social environment.

The study uses a qualitative approach and builds upon the critical concepts of negative, positive and social freedom as a theoretical lens for the in-depth analysis of the twenty-nine semi-structured interviews with EWD in Hungary.

Findings indicate that EWD experiences freedom in ambivalent ways. Engaging in the discourse of entrepreneurship offers a subversive discursive toolkit to debunk the constraints established by ableism, enabling both negative and positive freedom. However, individualism being at the heart of entrepreneurship results in othering and undermines social freedom. Thus, while entrepreneurship offers greater individual freedom in both a negative and a positive sense for people with disabilities (PWD), it nevertheless fails to promote collective social change.

Contributing to the critical disability literature, findings contrast the view that having an impairment only reduces a person's abilities and highlight that it also affects the very nature of liberty. Contributing to critical studies on entrepreneurship, the case of EWD provides empirical evidence for understanding the simultaneous emancipatory and oppressive character of entrepreneurship through the interplay of the subjective experience of freedom related to disability and entrepreneurship.

Leadership cannot exist without followership. The phenomenon of direction and guidance, coaching and mentoring, has at least three components: the leader, leadership, and followers. With each component, the composition of purpose and goals, ethics and morals, rights and duties, and skills and talents is critically important. While the leader is the central and the most important part of the leadership phenomenon, followers are important and necessary factors in the leadership equation. Leaders and followers are engaged in a common enterprise: they are dependent upon each other; their fortunes rise and fall together. Relational qualities define the leadership–followership phenomenon. A major component of such a relationship is how the leaders create and communicate new meaning to followers, perceive themselves relative to followers, and how the followers, in turn, perceive their leader. This mutual perception has serious ethical and moral implications – how leader uses or abuses power, and how followers are augmented or diminished. This chapter features the essentials of ethical and moral, corporate executive leadership in two parts: (1) the Theory of Ethical and Moral Leadership and (2) the Art of Ethical and Moral Leadership. Several contemporary cases such as inspirational leadership of JRD Tata, Crisis of Leadership at Infosys, and Headhunting for CEOs will illustrate our discussions on the ethics and morals of corporate executive leadership.

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action.

The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books.

The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement.

The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour.

Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society.

This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.

This article revisits some theories and concepts of public administration, including those related to public value, transaction costs and social equity, to analyze the advantages and disadvantages of using artificial intelligence (AI) algorithms in public service delivery. The author seeks to mobilize theory to guide AI-era public management practitioners and researchers.

The author uses an existing task classification model to mobilize and juxtapose public management theories against artificial intelligence potential impacts in public service delivery. Theories of social equity and transaction costs as well as some concepts such as red tape, efficiency and economy are used to argue that the discipline of public administration provides a foundation to ensure algorithms are used in a way that improves service delivery.

After presenting literature on the challenges and promises of using AI in public service, the study shows that while the adoption of algorithms in public service has benefits, some serious challenges still exist when looked at under the lenses of theory. Additionally, the author mobilizes the public administration concepts of agenda setting and coproduction and finds that designing AI-enabled public services should be centered on citizens who are not mere customers. As an implication for public management practice, this study shows that bringing citizens to the forefront of designing and implementing AI-delivered services is key to reducing the reproduction of social biases.

As a fast-growing subject, artificial intelligence research in public management is yet to empirically test some of the theories that the study presented.

The paper vulgarizes some theories of public administration which practitioners can consider in the design and implementation of AI-enabled public services. Additionally, the study shows practitioners that bringing citizens to the forefront of designing and implementing AI-delivered services is key to reducing the reproduction of social biases.

The paper informs a broad audience who might not be familiar with public administration theories and how those theories can be taken into consideration when adopting AI systems in service delivery.

This research is original, as, to the best of the author’s knowledge, no prior work has combined these concepts in analyzing AI in the public sector.