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Keywords: corporate social responsibility
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International Journal of Ethics and Systems (2025)
Published: 12 May 2025
... new empirical evidence to explain the mixed findings of previous research on the effect of corporate social responsibility on tax avoidance. Indeed, it highlights the significant impact of the ethical dimension on firms’ tax avoidance behavior. Second, this research helps to highlight the mediating...
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International Journal of Ethics and Systems (2025)
Published: 03 March 2025
...Ahmad Jafar; Muhammad Bilal Zafar Purpose This study aims to assess the extent of corporate social responsibility (CSR) disclosure in Takaful (Islamic insurance) companies. Design/methodology/approach This study uses a qualitative approach, utilizing a CSR disclosure index and content analysis...
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International Journal of Ethics and Systems (2025) 41 (4): 806–825.
Published: 15 April 2024
... Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Entrepreneurship ethics Sustainable development goal Corporate social responsibility Bibliometric analysis SPAR-4-SLR Although the connection between start-ups and ethics in academic study is still relatively...
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International Journal of Ethics and Systems (2021) 37 (3): 466–485.
Published: 03 July 2021
...Christopher Boachie; Joseph Emmanuel Tetteh Purpose Drawing on risk mitigation theory, this study aims to examine the link between corporate social responsibility (CSR) disclosure and the cost of debt financing (CDF). In particular, this paper seeks to determine whether firms with higher CSR...

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