... 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...

... a conceptual point of view, the article delivers theoretically sound arguments as to why agricultural commodity index funds are likely to have an unjustifiable effect on prices and, hence, are a danger to sustainable development. This has strong implications for finance practice and regulation. Ethics...

... whether it is still suitable to fill this dominant role. Ethics Financial investment Financial performance Optimization techniques Portfolio investment Sustainable development The concept of rational investment is at the very base of the central building blocks of financial theory like...

... 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...

...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...

... 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...

...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...

... the most immediate concerns you had as you became involved in day‐to‐day operations and change efforts? © Emerald Group Publishing Limited 2009 Ethics Governance Organizational culture Leadership Alan P. Warnick was the Vice President of Organization Development and Training...

...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...

... and Roe, 1999). In Carroll's (1979) construct, the most widely accepted conceptualisation of CSR, CSR's driving force is society's expectations. His famous pyramid of responsibilities rests on economic and legal responsibilities that are “required” whereas ethical and philanthropic responsibilities...

...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...

... 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...

...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...