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  1. Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies.Lee Roberts, Monomita Nandy, Abeer Hassan, Suman Lodh & Ahmed A. Elamer - 2022 - Journal of Business Ethics 178 (3):571-595.
    This paper contributes to biodiversity and species extinction literature by examining the relationship between corporate accountability in terms of species protection and factors affecting such accountability from forward-thinking companies. We use triangulation of theories, namely deep ecology, legitimacy, and we introduce a new perspective to the stakeholder theory that considers species as a ‘stakeholder’. Using Poisson pseudo-maximum likelihood regression, we examine a sample of 200 Fortune Global companies over 3 years. Our results indicate significant positive relations between ecologically conscious companies (...)
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  • Stakeholder Engagement: Past, Present, and Future.Daniel Laude, Anna Heikkinen, Heta Leinonen, Sybille Sachs & Johanna Kujala - 2022 - Business and Society 61 (5):1136-1196.
    Stakeholder engagement has grown into a widely used yet often unclear construct in business and society research. The literature lacks a unified understanding of the essentials of stakeholder engagement, and the fragmented use of the stakeholder engagement construct challenges its development and legitimacy. The purpose of this article is to clarify the construct of stakeholder engagement to unfold the full potential of stakeholder engagement research. We conduct a literature review on 90 articles in leading academic journals focusing on stakeholder engagement (...)
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  • Just Look at the Numbers: A Case Study on Quantification in Corporate Environmental Disclosures.Janne T. Järvinen, Matias Laine, Timo Hyvönen & Hannele Kantola - 2020 - Journal of Business Ethics 175 (1):23-44.
    This paper sheds further light on the role of quantification in corporate environmental disclosures. Quantification is an inherently social practice, which has attracted a fair amount of academic interest in recent years. At the same time, in the field of social and environmental accounting there is a paucity of research on quantification or the role it plays for organisations, for organisational communication and in societies more broadly. Accordingly, in this paper, we will draw on a qualitative case study to discuss (...)
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  • Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers.Olivier Boiral, Iñaki Heras-Saizarbitoria, Marie-Christine Brotherton & Julie Bernard - 2019 - Journal of Business Ethics 159 (4):1111-1125.
    The objective of this paper is to investigate, through a qualitative study based on 38 semi-structured interviews with agents who provide assurance of sustainability reports, how they perceive and manage ethical issues underlying the verification of sustainability reports. Most of the ethical issues observed involve four interconnected aspects: the commercialism underlying sustainability assurance, the symbolic nature of the verification process, interdependency between auditing and consulting activities, and familiarity with the audited companies. The findings shed light on the reflexivity of assurance (...)
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  • How market value relates to corporate philanthropy and its assurance. The moderating effect of the business sector.Lourdes Arco-Castro, Maria Victoria López-Pérez, Maria Carmen Pérez-López & Lázaro Rodríguez-Ariza - 2020 - Business Ethics: A European Review 29 (2):266-281.
    Business Ethics: A European Review, EarlyView.
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