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This study aims to examine the impact of brand ethical behavior, specifically perceived brand ethicality, on corporate brand legitimacy in the context of halal cosmetics, by considering perceived brand integrity as a mediating factor.

The study used a quantitative cross-sectional research design to gather data from 341 fast-moving consumer goods (FMCG) in Tanzania. The data was analyzed by using AMOS 21, using structural equation modeling techniques.

The findings indicated that perceived brand ethicality has a significant influence on corporate brand legitimacy through the mediation of perceived brand integrity.

The study emphasizes the significance of incorporating and clarifying Islamic laws as integral components of marketing strategies aimed at attracting conscientious customers of halal products. It recommends defining Islamic laws as societal values and norms and integrating them into various brand practices to showcase professionalism, ultimately fostering social acceptance and approval. The study presents valuable practical implications for managers and marketers of FMCG, assisting them in formulating policies and strategies that reflect societal values and norms.

This study represents a novel endeavor that explores the interplay between perceived brand ethicality, corporate brand legitimacy and perceived brand integrity in the context of halal products. It extends theoretical understanding by shedding light on the significance of Islamic laws as a foundation for establishing a competitive advantage. By offering and designing ethical practices, businesses can enhance their legitimacy among halal consumers, particularly in the domain of halal cosmetics.

Online advertising becomes an essential tool to reach the target audience. One of the most widely used strategies is re-targeting. Firstly, this study explores the impact of ethics, privacy and ads' perceived benefits (ad effectiveness and ad relevance) on consumers' attitudes toward online advertising. Secondly, the study investigates the mediating effect of attitudes toward re-targeting online advertising on consumers' purchase intentions. Finally, the study investigates the moderating effect of the perceived ethicality of re-targeting online advertising on consumers' purchase intentions.

Participants (n = 307) were recruited through an online survey platform (MTurk) in the USA. The sample consisted of 65% male and 35% female respondents. The majority are aged 25–34 years, followed by 35–44 years (20%), 45–54 years (14%), 18–24 years (8%) and 55 years and older (6%).

The results show that ad effectiveness and ad relevance influenced consumers' attitudes toward re-targeting. This study shows that consumers are willing to trade their privacy for better search quality. Moreover, perceptions toward the ethicality of re-targeting ads moderated the relationship between consumers' attitudes and purchase intentions.

This study will make several contributions. First, the study will extend the consequential theory in the context of online advertising. Second, the study will assist companies in using re-targeting strategies. The results will reveal which factor is the most important factor impacting consumers' attitudes toward re-targeting strategies.

This is one of the first few papers investigating consumers' perceptions of the ethicality of re-targeting online advertising.

This study aims to examine the relationships among senior managers’ reports of bribery practices, ethical awareness and firm productivity in Thailand. Bribery pervasiveness is examined as moderating the relationship between bribery practices and ethical awareness. Ethical awareness is examined as a mediating effect of bribery practices and managerial perceptions of firm productivity.

This study uses a mixed-method approach consisting of interviews with more than 20 senior managers and surveys collected from more than 200 senior managers in Thailand’s manufacturing and construction industries. Hierarchical regression is used to test the hypotheses.

Senior managers report that their firms are more likely to flout ethical principles when they perceive that their industries feature widespread bribery practices. However, the tests fail to support the hypothesis that the flouting of ethical principles leads to less productivity.

This study contributes to transaction cost economics theory by extending the concept of illegal transaction cost minimization to managerial perceptions of firm productivity. This study also integrates research on bribery rationalization by considering how managerial rationalization and justification of bribery practices impact managerial perceptions of firm productivity and ethical awareness. This research provides managers with an understanding of how attitudes toward ethical conduct and unethical actions impact perceptions of firm productivity.

Compensatory consumption focuses on the psychological value of products. Special agricultural products have symbolic and social functions that effectively meet psychological needs and stimulate compensatory consumption behavior. The social commerce context not only enriches consumer experience but also influences consumer purchase decisions. This study constructs a model based on the elaboration likelihood model (ELM) and the stimulus-organism-response (SOR) theory to explore the mechanism of compensatory consumption behavior of special agricultural products in a social commerce context.

This study uses a two-stage method of partial least squares structural equation model (PLS-SEM) and fuzzy set qualitative comparative analysis (fsQCA) to analyze 523 valid samples collected through random sampling. PLS-SEM was used to examine the relationships and effects between the variables; fsQCA was used to conduct a cohort analysis between the variables to further reveal the complexity and diversity of compensatory consumption behaviors.

PLS-SEM indicates that product attributes and social affordances influence consumers’ triggering of compensatory consumption behavior for control and belongingness needs. fsQCA shows that there are three different modes, and the satisfaction of belongingness or control needs is a necessary condition for triggering compensatory consumption behavior.

There is limited research on compensatory consumption behavior specifically focused on special agricultural products. This study explores the influencing factors and mechanisms of compensatory consumption behavior related to special agricultural products. The occurrence of compensatory consumption behavior is not only influenced by product attributes but also by the social commerce environment. In marketing strategies, it is important to not only consider product characteristics but also pay attention to consumers’ social and psychological needs.

This study aims to outline the role of causal attributions in consumer responses to irresponsible corporate behaviour. Specifically, this paper presents a moderated mediation model that explains how four types of perceived motives behind an irresponsible action shape corporate blame and word-of-mouth recommendations.

To test the hypotheses, the study uses data from a large survey assessing consumer reactions to a real case of corporate socially irresponsible behaviour in the banking industry.

The findings show that market-, unethicality- and rogue employee-driven attributions increase corporate blame and subsequently make people more likely to spread negative comments regarding the culprit. The difficult situation of a bank, as a perceived reason for wrongdoing, does not reduce the blame attributed to the irresponsible organisation.

The literature offers little information on the attributions people make following egregious corporate behaviour; however, such cognitions can play an important role in stakeholders’ reactions to wrongdoing. This study therefore extends the understanding of how irresponsibility attributions affect consumers’ responses to misbehaviour. Given the empirical context, the findings might be particularly important for communication and bank managers.

This study aims to investigate the association between cognitive moral development (CMD) and unethical pro-organizational behaviour (UPB) by taking purchasing employees as research subjects. The moderating effect of perceived leader’s UPB is also explored.

Data were collected through a two-stage questionnaire survey on purchasing employees in companies across a spectrum of industries in Taiwan, and 492 purchasing employees were analysed in the study.

Research findings reveal that employees at the conventional level of CMD are more likely to conduct UPB than those at the pre-conventional and post-conventional levels. Perceived leader’s UPB will moderate the association between CMD and UPB. Employees’ UPB is strongly associated with their CMD when they perceive their leaders as being likely to perform UPB.

Although a variety of factors influencing UPB have been proposed in the literature, none of them have analysed the association between CMD and UPB. However, CMD is one important factor affecting ethical decision-making. The present study can promote further understanding of the role of CMD in UPB and contribute to a growing body of research on CMD and UPB.

This paper aims to provide an elucidative and explanatory overview of decision-making theory that human resource management and development (HR) researchers and practitioners can use to explore the impact of heuristics and biases on organizational decisions, particularly within HR contexts.

This paper draws upon three theoretical resources anchored in decision-making research: the theory of bounded rationality, the heuristics and biases program, and cognitive-experiential self-theory (CEST). A selective narrative review approach was adopted to identify, translate, and contextualize research findings that provide immense applicability, connection, and significance to the field and study of HR.

The authors extract key insights from the theoretical resources surveyed and illustrate the linkages between HR and decision-making research, presenting a theoretical framework to guide future research endeavors.

Decades of decision-making research have been distilled into a digestible and accessible framework that offers both theoretical and practical implications.

Heuristics are mental shortcuts that facilitate quick decisions by simplifying complexity and reducing effort needed to solve problems. Heuristic strategies can yield favorable outcomes, especially amid time and information constraints. However, heuristics can also introduce systematic judgment errors known as biases. Biases are pervasive within organizational settings and can lead to disastrous decisions. This paper provides HR scholars and professionals with a balanced, nuanced, and integrative framework to better understand heuristics and biases and explore their organizational impact. To that end, a forward-looking and direction-setting research agenda is presented.

Concerns regarding the dysfunctional behaviours of public officials have sparked renewed interest in public service ethics and spirituality. While national and organizational systems have been established to eliminate dysfunctional behaviours such as corruption, sexual harassment and misuse of confidential information, the practice continues to have a demoralizing impact on developing countries. The study aims to intend to investigate the empirical relation between the application of spirituality and ethics in reducting dysfunctional behaviours within Ghana's Public Sector.

The study conducted a qualitative case analysis that utilized 28 semi-structured interviews and four focus groups. Interviews and group discussions with public sector staff, managers and policymakers were used to collect qualitative data. This approach facilitated an in-depth investigation into their views on dysfunctional actions and the possible impact of workplace spirituality and ethics in the Ghanaian public service.

The study uncovered a persistent recurrence of dysfunctional behaviours, such as fraudulent activities, resource misuse, unofficial work and inappropriate use of official time. There was uncertainty regarding the effectiveness of integrating ethics and spirituality to curtail dysfunctional behaviours. Nevertheless, the results supported adopting spiritual and ethical rejuvenation in the public service as a universal solution to overcome these behaviours.

This study enhances comprehension of dysfunctional behaviours in Ghana's public service by providing insights into how spirituality and ethics can transform it. The potentials of workplace spirituality and ethics can lead to a strong public service that embodies accountability, integrity and effectiveness, thereby serving as a pivotal device for Ghana's holistic advancement.

Prior studies mostly tested the association between carbon emissions and firm value in certain contexts. This study aims to advance the existing literature by concentrating on three indicators of greening in corporations namely resource use, emissions and eco-innovation, and examining their value relevance in the stock market at the global level. Furthermore, we deepen the investigation by exploring the moderating role of eco-innovation and the CSR committee between greening in corporations and market value.

The data for the study were retrieved from the Thomson Reuters Eikon database for the years between 2002 and 2019 and contain 17,961 firm-year observations which are analyzed through fixed-effects regression.

The results reveal that while resource usage is viewed as value-relevant by the market, the emissions and eco-innovation are not. However, despite eco-innovation per se not being value-relevant, its interaction with resource usage and emissions is value-relevant. Furthermore, CSR committees undertake a very critical role in translating greening practices into market value.

While the results for emissions support the cost-concerned school, the findings for resource usage confirm the value creation school. Furthermore, the interaction effect of eco-innovation and CSR committee confirms the resource-based theory and stakeholder theory, respectively.

Investors regard eco-innovation-induced pro-environmental behaviors as value-relevant. These results propose firms replace eco-innovation at the focal point in developing environmental strategies and connecting other greening efforts to it. Moreover, CSR committees are critical to corporations in translating greening practices into firm value by developing and implementing disclosure and communication strategies.

The study’s originality stems from investigating the synergetic effect that eco-innovation and CSR committees generate in translating greening practices to greater market value at a global scale.

Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoting socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure.

This research collected data from the annual reports of Pakistani-listed firms over 12 years, from 2009 to 2020. Consequently, the data set encompasses a total of 1,800 firm-year observations. This study uses regression analysis to test the relationship between corporate governance and CTR disclosure.

The results show that board gender diversity, managerial ownership and audit committee independence promote tax responsibility disclosure. In contrast, family board membership, CEO duality, foreign ownership and family ownership negatively impact tax responsibility disclosure. Additional analyses reveal the specific information categories that produce the overall effects on tax responsibility disclosure and assess the moderating impact of family firms on the governance and CTR disclosure nexus.

Corporations can use the results to encourage practices that enhance transparency and improve the quality of disclosures. Regulatory authorities can use the findings to stipulate better protocols. Doing so will be vital for developing countries such as Pakistan to improve tax revenue and cultivate economic growth.

While this research represents, to the best of the authors’ knowledge, one of the first empirical investigations of the association between corporate governance and CTR, the results contribute to the corporate governance literature and offer fresh insights into CTR, an emerging dimension of corporate social responsibility.