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Book part
Publication date: 6 May 2024

Rachida Sahraoui and Abderrahmane Laib

This chapter addresses a significant topic in Algeria, namely the issue of Corporate Social Responsibility (CSR), by examining the use of business ethics codes. In recent years…

Abstract

This chapter addresses a significant topic in Algeria, namely the issue of Corporate Social Responsibility (CSR), by examining the use of business ethics codes. In recent years, there has been growing interest among companies in implementing practices that can justify their CSR efforts, including the development of corporate business ethics codes. These codes play a crucial role in formalizing the integration of CSR strategies. In Algeria, several companies have adopted business ethics codes; one such example is the companies in the oil and gas sector, the leading oil industry company in Algeria. These companies have implemented a business ethics code to provide justification and guidance for their CSR practices. The main objective of this chapter is to demonstrate the commitment of companies to CSR through the development of their business ethics codes. It presents the results of a comprehensive analysis of the business ethics codes of Algerian companies in the oil and gas sector. The approach involved the development of an analytical framework with various criteria and an objective examination of the business ethics code to yield results that aligned with these criteria. The study concludes that the business ethics codes of these companies serve as sources of internal regulation that primarily address ethical concerns and reflects the existing Algerian regulations at the organizational level.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Book part
Publication date: 30 May 2024

Donald L. Ariail, Katherine Taken Smith, L. Murphy Smith, Renier Steyn and Amine Khayati

Professional and corporate codes of ethics (Codes) are commonly used, but they are not consistently effective. Research has indicated the importance of values included in Codes…

Abstract

Professional and corporate codes of ethics (Codes) are commonly used, but they are not consistently effective. Research has indicated the importance of values included in Codes, but there is little research exploring how to improve the effectiveness of Code values. There are proven pedagogies that can be used in ethics training, notably, the values-focused approach known as value self-confrontation (VSC). VSC comes from the field of psychology and has been researched for over 50 years. This theory-based methodology is effective at increasing the importance of targeted values and positively changing attitudes and behaviors. Based on our thematic review of extant VSC literature, we develop a simplified VSC implementation strategy and instrument called code value self-confrontation (CVSC). CVSC involves a self-confrontation between a participant’s personal values and the values of the organization. This confrontation can create value dissonance in the participant, which can increase the importance given to the values of the organization. VSC has been effective at positively impacting pro-organization behaviors as well as societal issues such as equality, race relations, and environmentalism. By increasing the importance of ethical values, organizations can be rewarded with behavioral changes that translate into more ethical work behaviors and decision-making.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

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Article
Publication date: 6 September 2024

Moh'd Anwer AL-Shboul

In this study, we attempt to investigate and examine the correlations among enterprise culture (EC), business ethic rules (BERs) and talented human resource supply chain…

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Abstract

Purpose

In this study, we attempt to investigate and examine the correlations among enterprise culture (EC), business ethic rules (BERs) and talented human resource supply chain management (THRSCM) in service SMEs in the Middle East region.

Design/methodology/approach

This study is quantitative in nature and adopts the quantitative-deductive hypothesis testing approach. To do this, a self-administrated survey was used and carried out to reach managers, human resource (HR) staff and workers from various small and medium-sized enterprises (SMEs) in the service sector that are listed in the Chambers of the Industries of Qatar, Saudi Arabia, the United Arab Emirates and Jordan in the Middle Eastern countries.

Findings

The empirical findings show that THRSCM and the BERs have a strong, positive correlation. Further, it found that there is also a strong and positive correlation between the EC and the BERs. As a result, THRSCM and EC can be extremely important in advancing and implementing BERs in SME service businesses. HR staff members should receive greater attention when implementing the BERs to accomplish the company’s goals and give customers a positive image of their enterprises. The HRM division and the company must be deeply aware of the significance of the BERs in their enterprises.

Practical implications

These findings can give managers, executives and HR staff helpful information to support the creation and upkeep of efficient business ethics rules inside their service SMEs.

Originality/value

Because there is not much study on the relationships between THRSCM, EC and BERs in the Middle East, this article attempts to investigate these relationships and consider them a benchmark for other future studies in ethics. Furthermore, it significantly influences service SMEs in the Middle East region.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-10-2023-0763.

Details

International Journal of Social Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0306-8293

Keywords

Book part
Publication date: 25 July 2024

Jonathon Mackay

This paper explores sustainability within supply chain management and its link towards resilience through the lens of ethics. The wicked problem of sustainability impacts supply…

Abstract

This paper explores sustainability within supply chain management and its link towards resilience through the lens of ethics. The wicked problem of sustainability impacts supply chains and society at large, and the ability of supply chains to remain viable in the future is based on the sustainability of business practices. The paper argues that a substantive proportion of sustainability mechanisms (such as the Triple Bottom Line approach and codes of conducts) can be viewed within the ethical paradigm of deontology, whereby the morality of an action is based on adherence to rules. However, there are numerous critiques of such approaches and their success in creating more sustainable practices. Therefore, the paper proposes there is a need for systems thinking approaches to be incorporated into the exploration of the link between ethics, sustainability and supply chain resilience. Using two examples of social sustainability issues in Australia – modern slavery legislation and horticultural 1 worker exploitation – the paper demonstrates the utility of various systems thinking methodologies to explore the complexity of these issues. The paper sets out a conceptual call to arms for researchers and practitioners to apply a holistic lens towards how the morality of actions is shaped and influences supply chain sustainability practices.

Details

Sustainable and Resilient Supply Chain
Type: Book
ISBN: 978-1-83608-033-6

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Article
Publication date: 25 September 2023

Tania Barboza and Angela Da Rocha

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of…

Abstract

Purpose

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of their corporate codes of conduct to either improve corporate ethical standards and practices or merely manipulate the impression of stakeholders.

Design/methodology/approach

This study adopts an impression management perspective. It uses content analysis techniques to examine the codes of conduct adopted by seven Brazilian engineering and construction multinationals accused of corruption. The analysis covered five major themes: (1) forms of corruption, (2) values or principles, (3) interested parties, (4) procedures and routines and (5) punitive action.

Findings

The study provides detailed evidence that the codes of conduct adopted by these firms are mere artifices that aimed at meeting legal requirements but do not target the relevant corporate audience involved in grand corruption. At best, such a code may impede petty and bureaucratic corruption.

Originality/value

This research contributes to improving the understanding of how Latin American multinationals adopted codes of conduct after a major scandal and how they failed—at least to some extent—to design codes complying with established corporate governance principles. It shows that management manipulated the impression of stakeholders by selectively adopting or omitting certain terms, examining or concealing various issues and addressing mainly petty crimes rather than grand corruption. It also identifies areas where Western ethical values conflict with established practices and cultural norms in Latin America.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 17 June 2024

Jubilate Rogathe Shuma, William A.L. Anangisye and Mjege Kinyota

This paper aims to unveil opportunities for promoting teacher ethics through quality school-based professional development (S-BPD) programmes to improve teachers’ ethical conduct…

Abstract

Purpose

This paper aims to unveil opportunities for promoting teacher ethics through quality school-based professional development (S-BPD) programmes to improve teachers’ ethical conduct in Tanzanian primary schools.

Design/methodology/approach

This qualitative study uses an institutional ethnography design. The data were collected through interviews, focus group discussion, observation and documentary review. Data analysis was guided by Braun and Clarke’s (2006) framework of thematic analysis.

Findings

Opportunities to promote teacher ethics drew on quality S-BPD programmes. These opportunities include interactions with morally committed teachers, introduction of the civic and moral subject, prevalence of teacher misconduct, ideal school leadership and development and access to affordable technology.

Practical implications

The study provides useful insights into how to reshape teachers’ ethical competences and to link theory and practice in teaching. Moreover, the study suggests school-based solutions to the problem of resource scarcity for teachers to retool their professional competences.

Originality/value

The opportunities revealed are critical for promoting teacher ethics through quality S-BPD programmes in primary schools because teacher ethics is learned. The study offers insights into how to improve teacher ethics in primary schools. It concludes that internalising these opportunities as a whole is vital, as they have the potential to promote teacher ethics in Tanzanian public primary schools.

Details

Quality Assurance in Education, vol. 32 no. 3
Type: Research Article
ISSN: 0968-4883

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Open Access
Article
Publication date: 5 December 2023

Walter Leal Filho, Laís Viera Trevisan, João Henrique Paulino Pires Eustachio, Izabela Simon Rampasso, Rosley Anholon, Johannes Platje, Markus Will, Federica Doni, Muhammad Mazhar, Jaluza Maria Lima Silva Borsatto and Carla Bonato Marcolin

This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies…

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Abstract

Purpose

This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies that these companies use to foster ethical behaviour and promote sustainability in their business operations.

Design/methodology/approach

The study entails a bibliometric analysis and a set of case studies from a sample of companies working in different industry sectors. Based on these tools, it analyses whether – and how – enterprises are placing an emphasis on sustainability and ethics as part of their businesses. In addition, the selected companies' unethical practices or socially irresponsible corporate activities were investigated and presented.

Findings

The findings suggest that using an ethics perspective can be a valuable tool in improving the accuracy and correctness of business decision-making. In addition, the paper has identified the fact that sustainability standards can be used to improve customer satisfaction as many important issues are addressed. Finally, the paper highlights the importance of ethical considerations when designing and implementing sustainability standards at enterprises and the need for regulatory guidance in this regard.

Originality/value

The paper addresses the need for studies on how sustainability and ethics are being discussed by both the literature and companies. The paper presents some elements that can be used as possible corporate indicators for a wider implementation of sustainability and ethics objectives in enterprises.

Details

Social Responsibility Journal, vol. 20 no. 5
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 20 August 2024

María-Ángeles Chaparro-Domínguez, Victoria Moreno-Gil and Ruth Rodríguez-Martínez

Given the considerable challenges posed by disinformation to both society and journalism, how do news media outlets in Hispanic America and Spain address this pervasive global…

Abstract

Purpose

Given the considerable challenges posed by disinformation to both society and journalism, how do news media outlets in Hispanic America and Spain address this pervasive global phenomenon? The purpose of this study is to evaluate the extent to which these outlets embrace recommendations from academic, professional and institutional spheres for countering false contents.

Design/methodology/approach

A qualitative content analysis was used using variables linked to transparency, verification and potential errors incurred. This study comprehensively analyses the ethical codes of 34 digital native outlets spanning 12 Hispanic American countries (Bolivia, Chile, Colombia, Cuba, Ecuador, Guatemala, Honduras, Mexico, Paraguay, Peru, Uruguay and Venezuela), as well as Spain.

Findings

The key findings reveal significant variations in adherence to the recommended guidelines. Particularly striking is the disparity between compliance with transparency and verification compared to notably higher adherence to measure aimed at rectifying errors. This exploratory study paves the way for further research on additional countries.

Originality/value

Ethical codes are a fundamental instrument of media accountability. Nevertheless, their utility in the fight against misinformation has barely been addressed. This study is pioneering in the field of disinformation and ethical codes within digital native media outlets in Hispanic America and Spain.

Details

Journal of Information, Communication and Ethics in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1477-996X

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Article
Publication date: 29 August 2024

Ross Jones and Briony Birdi

Social media (SM) has been heavily criticised in recent years for its damaging effects on societies globally. Tasked with empowering those same societies, libraries’ continued use…

Abstract

Purpose

Social media (SM) has been heavily criticised in recent years for its damaging effects on societies globally. Tasked with empowering those same societies, libraries’ continued use of SM is considered ethically contentious. This study presents the findings of a University of Sheffield study that investigated the ethical tension between libraries and their use of SM by aiming to establish whether: (1) libraries’ use of SM is ethically motivated; (2) ethically informed; (3) and compatible with codes of ethics in the Library and Information Science (LIS) sector.

Design/methodology/approach

A phenomenographic approach was employed to gather and analyse the data for this study, which is drawn from the transcripts of seven online interviews with Bodleian Libraries staff who used Twitter, now X, in a professional capacity.

Findings

Three categories of description were identified among participants: (1) Collectivist conception; (2) Settled conception; (3) Questioning conception. The categories are bound by a shared context of conceptualisation made up of a small set of internal and external influences discussed in the interviews which affected all participants to varying degrees.

Originality/value

The findings were used to support the following determinations: (1) Libraries’ use of SM is ethically motivated. (2) Libraries’ use of SM is ethically informed, in part. Due to lack of evidence, no determination was made about whether libraries’ use of SM is compatible with codes of ethics in the LIS sector. Recommendations for LIS professions and professional bodies are offered based on these determinations.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 12 December 2023

Corina Joseph, Fitra Roman Cahaya, Sharifah Norzehan Syed Yusuf, Agung Nur Probohudono and Estetika Mutiaranisa Kurniawati

This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under…

Abstract

Purpose

This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under the institutional theory.

Design/methodology/approach

Using the content analysis, the presence or exclusion of ethical values information disclosed on 100 Malaysian and Indonesian companies’ annual reports using a newly developed Ethical Values Disclosure Index is carried out.

Findings

The results of the analysis found that Indonesian companies on average disclosed 31 items under study compared to 27 items disclosed by the companies in Malaysia. The results suggest that Indonesian companies are more vigilant in the code of ethics, companies policy on ethical issues, monitoring program and accountability, ethical performance, ethical infrastructure and organizational responsibility aspects, whereas their Malaysian counterparts are better in reporting governance and integrity committee or board of directors.

Research limitations/implications

The findings may not be applicable to other countries in the same region, nevertheless, revealed the importance of adequate ethical values disclosure in determining the level of ethical behavior.

Practical implications

Companies in Indonesia are coercively pressed by various influential stakeholder groups to address ethical issues. The less disclosure regarding corporate ethical behavior may indicate that unethical practices continue to be a problem in the Malaysian corporate sector.

Originality/value

This paper adds to the literature by examining the elements of ethical values adapted mainly from the professional bodies that regulate the accounting profession and other organizations using the institutional theory, particularly in two countries.

Details

International Journal of Accounting & Information Management, vol. 32 no. 3
Type: Research Article
ISSN: 1834-7649

Keywords

1 – 10 of over 3000