... in mitigating fraud risk, as reported in the literature. The paper categorises these governance mechanisms into four broad governance aspects, including board leadership and the role of ethics; (b) board characteristics, composition and structure; ownership structure; accountability. The paper proposes a guide...

...-structured interviews of 33 New Zealand directors. Findings Three major themes emerged: Directors’ personal moral values are a powerful driver in ethical decision-making of directors; codes of ethics are seen to be effective to the extent that individuals have a strong moral compass; great value...

...), it would thus seem even irrational to exclude sustainability criteria from the investment decision. All SRIs have in common that they do not primarily pursue a maximization of financial returns. They rather offer investment choices that reflect the ethical preferences and individual investment motives...

... for commodity producers, but also for end consumers. © Emerald Group Publishing Limited 2014 Ethics Sustainable development Agricultural commodity speculation Index funds In the academic discussion, the debate about the societal desirability of speculation is often limited...

... that should be issued were examined to obtain the data. The research findings have been studied under five subtitles: company policies relating to stakeholders; promoting the participation of stakeholders in the management; human resources policies; relations with the customers and suppliers; ethical rules...

... over reliability. This necessitates an increase in the need for more research in the epistemology and ethics of accounting. Practical implications Boards of directors need to be well‐informed about, and fully engaged with, the assessment of the level of risk of material misstatement...

... faced by all senior managers, namely ethics, leadership, personal responsibility and trust. Design/methodology/approach This paper presents a conceptual exploration of global CSR practices using social psychology and overlays this concept with strategic and institutional theory in order...

...Gilbert Lenssen; Yury Blagov; David Bevan; Gary L. Karns Purpose A new vision for the purpose of business is vitally and urgently needed for emerging and developed markets to replace the shareholder wealth maximization paradigm that has contributed to contemporary ethics scandals, creating...

...John McManus Purpose The purpose of this paper is to explore the challenges faced by corporations in incorporating ethics into their strategic management processes. Design/methodological approach The research is based on a survey of the issues and the literature published...

... approach to corporate governance which promotes ethical and social idealism. Practical implications The paper has practical implications to practitioners of corporate governance in terms of developing structures which promote ethical and socially responsible behavior. Originality/value...

... is universally agreed‐upon. The paper reviews different approaches and paradigms of leadership and the role of ethical values in leading responsible organizations. The effective and ethical leadership and the critical role of employees' participation in implementing corporate responsibility agenda are analyzed...

...G. Lenssen; S. Tyson; S. Pickard; D. Bevan; Isaac Mostovicz; Nada Kakabadse; Andrew Kakabadse Purpose This paper aims to explain why CSR policies have failed to render organizations more ethical and to propose concepts for using CSR for improving the ethics of organizations. Design...

...Göran Svensson; Greg Wood; Michael Callaghan Purpose The purpose of the paper is to describe and compare similarities as well as differences in the organizational engagement with ethics between private sector companies and public sector entities. Design/methodology/approach...

..., and structure of the HR function. He has extensive background in mergers and acquisitions, business ethics, culture change, and organization development and learning. His corporate accomplishments have been widely published and cited in leading professional journals and magazines, and he has been a guest...

...Göran Svensson; Greg Wood Purpose The purpose of this paper is to examine the measures put in place by the largest public sector organizations in Sweden in order to communicate the ethos of their codes of ethics to their employees. Design/methodology/approach This paper is based...

...Uche Nwabueze; Joan Mileski Purpose The purpose of this paper is to address corporate governance structures. Effective corporate governance can lead to managerial excellence but managerial ethical excellence does not always exist without effective corporate governance. Embedded in both...

... Ethics Turkey Leadership Stakeholder theory suggests that the primary objective of a company's activity should be to create and maximise value for all the stakeholders. Some scholars accept the legitimacy of stakeholders but argue that “stakeholder theory” lacks scientific basis. For example...

...Suzanne Young; Vijaya Thyil Purpose The purpose of this paper is to propose a new model of corporate governance that is holistic – incorporating internal and macro perspectives across legal, regulatory, sociological, ethical, human resource management, behavioural and corporate strategic...

...Masudul Alam Choudhury; Sofyan S. Harahap Purpose The purpose of this paper is to explain how to reduce transaction cost in corporate governance by subjecting it institutionally to ethics and values of interactive and consensual decision making with transparency gained from participation...

... It is proposed that the survival of an organization in the face of negative deviant employees is possible with a remodeling of an organization's norms, attitudes and social values to a specific organizational culture centered on important ethical core values; by addressing value differences between employee...