Effective, but not all the time: Experimental evidence on the effectiveness of a code of ethics' design

Kotzian, Peter; Stöber, Thomas; Weißenberger, Barbara E.; Hoos, Florian

doi:10.1111/basr.12231

Cited by 5 publications

(2 citation statements)

References 76 publications

(122 reference statements)

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“…Thus, the study conducted by Colaco and Loi [22] provides evidence that the employees' higher perception of the ethical culture of a company contributes to higher work motivation. The ethical culture is manifested through the code of ethics that contributes to the improvement of the company's internal environment [23] and brings the relevant compliance mechanisms in line with ethical standards and legal liability [24]. In the context of corporate digital strategies, the code of ethics acquires new shades of meaning.…”

Section: Literature Review 21 the Elements Of Ethical Responsibilitymentioning

confidence: 99%

Ethical Responsibility of a Company in the Context of Digital Transformation of Work: Conceptual Model

Rosha

Lobanova

2022

Sustainability

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The purpose of the research was to study the relationship between the elements of a company’s ethical responsibility and the outcomes of the digital transformation of work, considering the dynamic processes of open innovation. Based on the results obtained, the paper proposes a conceptual model to address the following research questions. How does the ethical responsibility of a company impact the digital transformation of work? How does the digitalization of work relate to the ethical responsibility of a company? How does open innovation advance the ethical responsibility of a company? The research follows the logic of the elaboration of a conceptual model. The theoretical novelty of the article is expressed in the fact that 25 criteria, through which the relationships between the studied concepts are manifested, were identified and systematized. To assess the significance of the criteria, a survey of experts was developed and conducted to obtain a diverse opinion. Kendall’s coefficient of concordance (w) and Pearson’s chi-squared were used to measure the level of agreement of the experts’ evaluation. A conceptual model established the relationship pathways as well as inbound and outbound flows, and highlighted the key findings of the research. Namely, the guiding role of open innovation as the external circumstances for corporate ethical responsibility, and the necessity to apply all elements of ethical responsibility to ensure the viable digital transformation of work.

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Section: Literature Review 21 the Elements Of Ethical Responsibilitymentioning

confidence: 99%

Ethical Responsibility of a Company in the Context of Digital Transformation of Work: Conceptual Model

Rosha

Lobanova

2022

Sustainability

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“…Accordingly, this article attempts to answer a salient question: Does mandatory CSR leads to higher expenditure? Notably, prior studies unanimously claim that executives may perceive CSR as their moral duty, derive private enjoyment from CSR, or have altruistic concern over the well‐being of others (Arnaud & Wasieleski, 2014; Eberhardt‐Toth & Wasieleski, 2013; Grimstad et al, 2020; Kotzian et al, 2021), but the drivers of managers' sustainability incentives have garnered limited scholarly attention. In this context, employing motivation‐crowding theory, Graafland and Bovenberg (2020) have narrowly discussed that government regulations substantially harm small and medium‐sized enterprise (SMEs) voluntary environmental protection initiatives by reducing business leaders' extrinsic and intrinsic motivations.…”

Section: Introductionmentioning

confidence: 99%

The consequences of mandatory corporate social responsibility expenditure: An empirical evidence from India

Gupta

Chakradhar

2022

Business and Society Review

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The transition in governmental approach towards corporate social responsibility (CSR) from voluntary to mandatory has received much attention in the recent literature, mainly because the delegation of its role in social development has rarely been provided. In this context, the questions we raise are: Does mandatory CSR leads to higher expenditure? How does it affect business leaders' intrinsic motivation to spend on CSR? The case of India's section‐135 of Companies Act, 2013 shows that mandatory CSR has made companies more responsible by raising the level of CSR expenditure and positively affecting business leaders' intrinsic motivation to incur CSR expenditure. However, this gain has come at a cost as CSR expenditure has become more sensitive to profit, which is undesirable from society's perspective. The study uses instrumental theory and motivation‐crowding theory to explain the CSR behavior of NIFTY 100 companies from financial year 2009–2010 to 2018–2019. Overall, results of the present study suggest that government should prefer the approach of mandatory CSR with some precautions to instrumentalize the rising success of corporate sector for addressing the environmental and social issues in country.

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The Professional Christian or the Christian Professional? Assessing Spiritual Formation in Theological Education

Maguire,

Miller

2024

Religion & Education

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Effective, but not all the time: Experimental evidence on the effectiveness of a code of ethics' design

Cited by 5 publications

References 76 publications

Ethical Responsibility of a Company in the Context of Digital Transformation of Work: Conceptual Model

Ethical Responsibility of a Company in the Context of Digital Transformation of Work: Conceptual Model

The consequences of mandatory corporate social responsibility expenditure: An empirical evidence from India

The Professional Christian or the Christian Professional? Assessing Spiritual Formation in Theological Education

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