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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.

The purpose of this paper is to shed light on and introduce the ethics of earnings management (EM) to researchers and students in the academic community in light of Kohlberg’s theory.

The paper contextualises and analyses the relevant literature to provide insights around the key concepts of the issue of ethics of EM. Therefore, theoretical approach has been adopted by reviewing the literature using a descriptive method. The study suggests relevance of the theory of moral development and reasoning by Kohlberg (1969) as an approach in the process of exploring the background and the reasons behind ethics of managers regarding EM. This theory helps to explain how individuals demonstrate and justify a sense of right or wrong. Thus, the paper is a literature review concluded with a proposed conceptual framework.

The paper provides conceptual insights about the ethics of EM, and it proposes a link between manager’s ethics regarding the phenomenon of EM and the framework of moral reasoning theory by Kohlberg (1969).

The importance and implications of Kohlberg’s theory, in terms of EM, resides within the fact that the theory is concerned with questions about how one ought to act – being as it acknowledges the well-known ethical theories. The work of Kohlberg can be classified as a descriptive analysis to the extent that it attempts to describe individuals’ moral development. This integration of normative and descriptive ethics, in turn, enables the theory to be used to explore managers’ moral reasoning in a more helpful way.

This study aims to aid theory building, the use of decision theory (DT) concepts in sustainable supply chain management (SSCM) research is examined.

An abductive approach considers two DT concepts, Snowden’s Cynefin framework for sense-making and Keeney’s value-focussed decision analysis, in a systematic literature review of 160 peer-reviewed papers in English.

Around 60 per cent of the papers on decision-making in SSCM come from operational research (OR), which makes explicit use of DT. These are almost all normative and rationalist and focussed on structured decision contexts. Some exceptions seek to address unstructured decision contexts via Complex Adaptive Systems or Soft Systems Methodology. Meanwhile, a second set, around 16 per cent, comes from business ethics and are empirical, behavioural decision research. Although this set does not explicitly refer to DT, the empirical evidence here supports Keeney’s value-focussed analysis.

There is potential for theory building in SSCM using DT, but the research only addresses SSCM research (including corporate responsibility and ethics) and not DT in SCM or wider sustainable development research.

Use of particular decision analysis methods for SSCM may be improved by better understanding different decision contexts.

The research shows potential synthesis with ethical DT absent from DT and SCM research.

Empirical behavioural decision analysis for SSCM is considered alongside normative, rational analysis for the first time. Value-focussed DT appears useful for unstructured decision contexts found in SSCM.

Empirical, behavioural decision analysis for SSCM is considered alongside normative rational analysis for the first time. Value-focussed DT appears useful for unstructured decision contexts found in SSCM.

This paper aims to analyze the ethical responses of the fashion industry to the first wave of the COVID-19 pandemic when the entire world was shocked by the rapid spread of the virus. The authors describe lessons from emergency ethics of care in the fashion industry during the initial months of COVID-19, which can assist fashion managers in improving ethical decisions in future operations.

Rapid qualitative research methods were employed by conducting real-time, in-depth interviews with key informants from multinational fashion companies operating in Spain, a severely affected region. A content analysis of news articles published during the first months of 2020 was conducted.

Five critical disruptions in the fashion industry were identified: (1) changes in public needs, (2) transportation and distribution backlogs, (3) defective and counterfeit supplies, (4) stakeholder relationships at stake and (5) managers' coping challenges. Additionally, five business survival responses with a strong ethics of care component were identified, implemented by some fashion companies to mitigate the damage: (1) adapting production for public well-being, (2) enhancing the flexibility of logistic networks, (3) emphasizing quality and innovation, (4) reinventing stakeholder collaborations and (5) practicing responsible leadership.

Despite the well-documented controversies surrounding unethical practices within the fashion industry, even during COVID-19, our findings inform managers of the potential and capability of fashion companies to operate more responsibly. The lessons learned can guide fashion companies' operations in a post-pandemic society. Furthermore, they can address other grand challenges, such as natural disasters, geopolitical conflicts and climate change.

The purpose of this paper is to provide insight into the reciprocal relations between the caregiving imparted by immigration centre managers and the role of the researcher in responding to the care that is given by managerial caregivers. To enable this, we draw on a feminist theory of care ethics that considers individuals as relationally interdependent.

The analysis draws on a semi-structured interview study involving 20 Finnish immigration reception centre managers.

Insight is generated by reflecting on moments of care that arise between research participants and the researcher in a study of immigration centre management. We emphasise the importance of mature care, receptivity and engrossment in building caring relationships with research participants by acknowledging the care they give to others. Our findings draw attention to the moral and epistemological responsibility to practice care in organizational research.

The paper highlights the relationality between practicing care in immigration centre management and doing qualitative organizational research, both of which rely on mature care, receptivity and engrossment in order to meet the other morally. We draw attention to the moral responsibility to care which characterises researcher–researched relationships and emphasise the importance of challenging methodological discourses that problematise or dismiss care in qualitative organizational research.

To succeed in today’s dynamic and unpredictable business world, businesses are increasingly required to gain the trust of and inform the society in which they operate about the social and environmental consequences of their actions. Corporations’ claims regarding the responsibility and ethicality of their actions, however, have been shown to be contradictory to some degree. We define corporations’ deceitful implementation of their corporate social responsibility (CSR) policies as pseudo-CSR. We argue that it is the moral characteristics of individuals, i.e. employees, managers and other decision-makers who ignore the CSR policies, which produce pseudo-CSR.

This is a conceptual paper.

The authors conceptualize the gap between true CSR and pseudo-CSR on a cognitive individual level as “moral laxity,” resulting from organization-induced lack of effort concerning individual moral development through ethical discourse, ethical sensemaking and subjectification processes. The absence of these processes prohibits individuals in organizations from constructing ethical identities to inhibit pseudo-CSR activities.

This paper contributes to the literature on CSR by augmenting corporate-level responsibility with the hitherto mostly neglected, yet significant, role of the individual in bridging this gap.

Starting from the relevance of ethics to the application of artificial intelligence (AI) in the context of employee recruitment and selection (R&S), in this article, we aim to provide a comprehensive review of the literature in light of the main ethical theories (utilitarian theories, theories of justice, and theories of rights) to identify a future research agenda and practical implications.

On the basis of the best-quality and most influential journals, we conducted a systematic review of 120 articles from two databases (Web of Science and Scopus) to provide descriptive results and adopt a framework for deductive classification of the main topics.

Inspired by the three ethical theories, we identified three thematic lines of enquiry for the debate on AI in R&S: (1) the utilitarian view: the efficient optimisation of R&S through AI; (2) the justice view: the perceptions of justice and fairness related to AI techniques; and (3) the rights view: the respect for legal and human rights requirements when AI is applied.

This article provides a detailed assessment of the adoption of AI in the R&S process from the standpoint of traditional ethics theories and offers an integrative theoretical framework for future research on AI in the broader field of HRM.

The purpose of this paper is to investigate the influence of human resource management (HRM) practices, (recruitment and selection) and organizational performance (OP) through mediation role of ethical climates (ECs) in Nigerian educational agencies.

Quantitative data were collected from 181 educational agencies represented by director of administration; SmartPLS-SEM was used in testing the relationship, as well as testing the mediating effect of ECs.

The results revealed strong support for the mediating role of ECs on the relationship between HRM practice (recruitment and selection) and OP.

Policy makers and executives in educational agencies need to consider making appropriate decision in terms of effectively adopt and implement performance-based HRM practices that can encourage and create ethical behavior of employees’ and within organization. Through the adoption and utilization of these practices, educational agencies can enhance OP.

This study contributes to the understanding of the relationship between HRM and OP by clarifying a pathway between these variables. This study also generalizes consistent findings on the HRM practices and OP relationship to a different discipline and context, i.e. educational agencies.

This study adds to the domain of resource-based view by incorporating EC as a mediator between HRM practices and OP.

In this chapter, I propose an integrative framework for theorizing and empiricizing about talent management, based on the notion of “talent philosophies.” I believe that current debates about whether talent management should be inclusive or exclusive create the risk that our field will become fragmented, thereby undermining its social-scientific legitimacy. Nonetheless, this debate is absolutely correct in identifying the tensions between inclusive and exclusive approaches to talent management as a phenomenon. This, however, creates issues for talent management as a construct for scientific inquiry, as we need clear definitions and measures to create a cumulative body of research as a community. I propose that the solution lies in an expansion of our vocabulary as talent management researchers and identify four constructs that can help us structure and categorize our collective work: giftedness, talent, potential, and strength. Each of these constructs map logically onto different talent philosophies and talent management practices. In establishing “unity in diversity,” I believe talent management could finally make the transition into a more mature field of academic inquiry – although clearly phenomenon driven – characterized in equal parts by construct clarity, rigor, and relevance.

In this chapter, we discuss talent development in the context of higher education. After discussing the advantages and disadvantages of inclusive and exclusive approaches to talent development, we present empirical data that detail how the participants of a focus group study perceive talent development in higher education. Our data show the importance of a contextualized reading of talent development as the competitive context in academia hinders an inclusive focus on talent development. This context results in a performance-centred, instead of a development-centred approach to talent management, where outperforming others in narrowly defined areas (e.g. publication record) is the main goal. We show that in such a context the development of competitive talent is rewarded, and the development of communal talent is not. The focus on performance instead of (inclusive) development becomes more pronounced when employees move through their career and is believed to have several negative consequences. Mostly women perceived that such a non-inclusive approach to talent development hinders the development and deployment of their talents and obstructs their career progression.