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The principles, regulations and directives associated with corporate governance constitute a view of the role, responsibilities and obligations of corporations within a given society. Identifying the ethics of a specific corporate governance regime entails making explicit the moral responsibilities and obligations of corporations in society as well as the ethical values associated with these responsibilities and obligations. In order to make meaningful global comparisons between the ethics of corporate governance regimes, a number of vital distinctions need to be made. The purpose of this paper is to introduce and discuss three such distinctions.

Conceptual clarifications and distinctions are considered with regard to three pairs of related concepts: the ethics of governance and the governance of ethics; external and internal corporate governance; and shareholder and stakeholder orientations in corporate governance.

The conceptual distinctions that have been considered are vital for making useful comparisons between the ethics of different corporate governance regimes around the world. Neglecting these conceptual distinctions can lead to misunderstanding and confusion in the global discourse on the ethics of corporate governance.

The paper provides a theoretical framework for comparing four regional perspectives on the ethics of governance, namely from Africa, Asia, Continental Europe and North America. It also provides a framework for any other global comparative study on the ethics of corporate governance.

The paper provides a conceptual framework for making global comparisons with regard to the ethical underpinnings of corporate governance regimes. It thus assists in creating a framework for a global discourse on the ethics of corporate governance.

The purpose of this paper is to investigate whether there is a global divergence or convergence with regard to the ethics of corporate governance.

Regional perspectives on the ethics of corporate governance from four regions, namely, Africa, Asia, Continental Europe and North America are first briefly introduced and characterized in terms of distinctions between the ethics of governance and the governance of ethics, internal and external corporate governance, and shareholder and stakeholder orientations to corporate governance. Thereafter these regional perspectives are compared in order to determine whether there is a global divergence or convergence with regard to the ethics of corporate governance amongst these four regions of the world.

There are four factors that potentially may have an impact on the ethics of corporate governance, namely, patterns of ownership, the prevailing view of the role of the firm in a society, cultural and societal norms, and socio‐political priorities. The influence of these factors makes a global convergence on the ethics of corporate governance neither likely nor desirable.

Not all regions of the world were included in this comparative study. Regions that need to be included in future studies are Latin America, Central Asia and the Middle East.

The main finding, namely, that a global convergence on the ethics of corporate governance is neither likely nor desirable, should be taken into consideration by promoters of global corporate governance standards.

Based on regional perspectives from Africa, Asia, Continental Europe and North America, the paper provides a global perspective on the question of whether there is global divergence or convergence with regard to the ethics of corporate governance amongst these four regions of the world.

This research aims to explore the research data ethics governance framework and collaborative network to optimize research data ethics governance practices, to balance the relationship between data development and utilization, open sharing, data security and to reduce the ethical risks that may arise from data sharing and utilization.

This study explores the framework and collaborative network of research data ethics policies by using the UK as an example. 78 policies from the UK government, university, research institution, funding agency, publisher, database, library and third-party organization are obtained. Adopting grounded theory (GT) and social network analysis (SNA), Nvivo12 is used to analyze these samples and summarize the research data ethics governance framework. Ucinet and Netdraw are used to reveal collaborative networks in policy.

Results indicate that the framework covers governance context, subject and measure. The content of governance context contains context description and data ethics issues analysis. Governance subject consists of defining subjects and facilitating their collaboration. Governance measure includes governance guidance and ethics governance initiatives in the data lifecycle. The collaborative network indicates that research institution plays a central role in ethics governance. The core of the governance content are ethics governance initiatives, governance guidance and governance context description.

This research provides new insights for policy analysis by combining GT and SNA methods. Research data ethics and its governance are conceptualized to complete data governance and research ethics theory.

A research data ethics governance framework and collaborative network are revealed, and actionable guidance for addressing essential aspects of research data ethics and multiple subjects to confer their functions in collaborative governance is provided.

This study analyzes policy text using qualitative and quantitative methods, ensuring fine-grained content profiling and improving policy research. A typical research data ethics governance framework is revealed. Various stakeholders' roles and priorities in collaborative governance are explored. These contribute to improving governance policies and governance levels in both theory and practice.

The purpose of this study is to propose a world-class good governance ethics framework that leads to better corporate performance. ethics among managers, executives and members of the board of directors working in public-listed companies brings grave concern because of the increasing number of criminal acts reported by the Security Commission of Malaysia.

This study introduces a world-class good governance ethics framework for curbing criminal acts in public-listed companies in Malaysia. This study used a mixed method to gather data, and the methods used are appropriate for answering the research questions based on the World-Class Good Governance Ethics framework.

The finding of this study reveals high expectations for a corporate organization to improve individual and team performance while undertaking their corporate responsibilities, and a matter of choice, to adopt world-class good governance ethics in their policies and practices.

This study could be a reference for corporate management to regulate policies monitoring management's and employees' conduct at the workplace. This study's theoretical and practical significance would guide the stakeholders in corporate management to regulate governance policies based on the right ethical values and promote personalities with high integrity in management conduct.

This study promotes a world-class good governance ethics framework in curbing criminal acts for better corporate performance. This new framework is formulated based on the concept of a caliph and other essential elements envisaged by the Quranic verses.

The purpose of this study is to examine the effect of business ethics and governance score on tax avoidance.

The sample used consists of 432 European companies belonging to the STOXX600 index during the period ranging from 2010 to 2019. The authors use the linear regression with a panel data.

The results show a negative and significant relationship between business ethics and tax avoidance. In addition, the governance is negatively and significantly correlated with tax avoidance. Similarly, this paper finds a negative and significant joint impact of business ethics and governance score on tax avoidance.

The findings of this paper could help firms consider their future growth opportunities in a context where the approach of business ethics occupies a central position in the business valuation.

This study is motivated by the low number of works in the context of the tax avoidance. It makes an important contribution to the academic literature through adding to the limited body of research on business ethics and governance score in a company setting. The firms strongly focusing on ethics and governance score are more likely to reduce their tax avoidance activities. Thus, these corporations aim to preserve their reputation and image. In this regard, it is worth saying that a positive reputation can increase the shareholder value. Accordingly, companies find a powerful strategy in their commitment and their ethical and responsible behavior, allowing them to maintain their good image and reputation.

Clinical governance effectiveness is built on the responsibility of clinical members towards other stakeholders inside and outside the hospital. Through the testing of the hypotheses on the relationships between clinical governance and its antecedents, this paper aims to corroborate that emotional intelligence is the first layer of bricks, ethics and trust the second layer, and corporate social responsibility (CSR) the third layer of the entire architecture of clinical governance.

A total of 409 responses in completed form returned from self-administered structured questionnaires dispatched to 705 clinical staff members underwent the structural equation modeling (SEM)-based analysis.

Emotional intelligence among clinicians, as the data reveals, is the lever for ethics of care and knowledge-based or identity-based trust to thrive in hospitals, which in turn activate ethical CSR in clinical activities. Ethical CSR in clinical deeds will heighten clinical governance effectiveness in hospitals.

The journey to test research hypotheses has built layer-by-layer of CSR-based model of clinical governance in which high concentration of emotional intelligence among clinical members in the hospital catalyzes ethics of care and knowledge-based or identity-based trust, without which, CSR initiatives to cultivate ethical values cannot be successfully implemented to optimize clinical governance effectiveness in Vietnam-based hospitals.

This investigation into listed companies at the Ho Chi Minh City Stock Exchange (HOSE) in Vietnam aims to discern whether such constructs as trust and ethics act as precursors for brand performance with the mediating role of corporate governance.

Three hundred and twelve responses returned from self-administered structured questionnaires relayed to 1,163 middle-level managers were dissected via ANOVAs and structural equation modelling.

From the findings emerged the interconnections between ethics of justice and calculation-based trust. Ethics of care, on the other hand, tends to cultivate knowledge-based trust and identification-based trust, which in turn positively impact corporate governance. The findings also paved the path from strong corporate governance to high brand performance.

From the findings of the study, the insight into the interconnection pattern of brand performance and its antecedents highlights the magnitude of ethics training program as well as the construction of knowledge-based trust, identification-based trust as well as strong corporate governance in optimizing brand performance in listed companies in Vietnam market.

This inquiry into companies listed on the Ho Chi Minh City Stock Exchange (HOSE) in Vietnam seeks to discern whether such constructs as corporate social responsibility (CSR) and ethics act as antecedents for corporate governance.

Three hundred and seventeen responses returned from self‐administered structured questionnaires relayed to 1,173 middle level managers were analyzed via ANOVAs and structural equation modeling (SEM).

From the results an interplay emerged between the ethics of justice and legal CSR/economic CSR. The ethics of care, on the other hand, tend to cultivate ethical CSR, which in turn positively influences corporate governance.

From the results of the research, insight into the linkage pattern of corporate governance and its antecedents highlights the magnitude of the ethics training program as well as CSR initiatives in reinforcing corporate governance in listed companies in Vietnam.

The purpose of this paper is to explore the prominence and positioning of ethics in the four editions of the King Report on corporate governance for South Africa that were published since 1994. It tells a tale of how certain ethics aspects remained fairly constant over the four editions of the King Report on corporate governance for South Africa (King I in 1994; King II in 2002; King III in 2009; King IV in 2016), whilst other ethics aspects evolved quite substantially over the four editions.

In this paper, a conceptual distinction between “Ethics of Governance” and “Governance of Ethics” will be introduced, which will then be used to analyse the ethics dimensions of the four King reports.

It will be demonstrated that there is continuity across the four editions of the King Report as far as the Ethics of Governance is concerned.

With regards to the Governance of Ethics, there has been a quite drastic evolution in both the prominence and positioning of ethics since the publication of the first King Report in 1994.

The purpose of this general review is to enhance understanding of the importance of a corporation’s whole ethics of governance regime and the connection to governance practices. This connection is often missing from corporate governance discussion. There is need for better business community awareness of a well-developed ethics of governance regime guiding appropriate board structure and composition choices subject to firm age and size, understanding of how these choices evolve as the firm matures and grows, plus the benefits from more emphasis in this area for company director training and development. This paper synthesises the theoretical and empirical insight from the ethics and corporate governance literatures to give guidance on best practice for large, medium size and small stock exchange listed companies. This synthesis of the literature evidences that the preferred Australian Institute of Company Directors agency theory prescription for a corporate board is not always optimal. In terms of practical implications advice is given on sound choices on board composition, director selection, plus director training and development that will give the best probability of effective board decisions and strong firm performance – this is not ‘one size fits all’ corporations advice. Future research should focus on whole ethics of governance regimes and governance practices in place for companies that have succeeded compared with companies that have failed. This will improve understanding in this area. This is a substantial future research agenda item as deeper knowledge of this contrast may add significantly to understanding of corporate success and failure.