Using a manually collected dataset on the overseas experiences of directors of Chinese listed firms, we examine the effects of returnee directors on firms’ corporate social responsibility engagement. Our results show that returnee directors significantly improve their firms’ CSR engagement. The positive relationship between the percentage of returnee directors and CSR engagement is more significant when a firm is in a competitive industry, when a firm has no government ownership, when a firm’s CEO is not politically connected, and when a (...) firm’s CEO is older. Furthermore, we find that only long-term foreign professional or academic experience matters, whereas short-term visiting experience does not. Finally, our results are robust after controlling for endogeneity. Therefore, this paper offers clear policy implications by suggesting that hiring more returnees as corporate directors is an efficient way to enhance firms’ CSR, which may be of particular interest to regulators in emerging markets. (shrink)

This paper reports a study of the key success factors of what have been recognized as successful service enterprises in China, each considered representative of its respective industry. The grounded theory approach was used to analyze information collected from these enterprises, resulting in the identification of the attributes shared by these enterprises: customer-oriented service, service management, service innovation, and corporate social responsibility. Based on these attributes, a survey was conducted to verify the relationships among these attributes and important outcomes, namely (...) customer satisfaction, perceived service quality, and enterprise reputation. The results of the statistical analysis indicate that the four attributes have positive impacts on service outcomes. The findings are of far-reaching importance in view of the vast potential service markets in China. (shrink)

Research on ethical leadership in organizations has been largely based on Western philosophical traditions and has tended to focus on Western corporate experiences. Insights gained from such studies may however not be universally applicable in other cultural contexts. This paper examines the normative grounds for an alternative Confucian virtue-based ethics of leadership in China. As with Western corporations, organizational practices in China are profoundly shaped by their own cultural history and philosophical outlook. The ethical norms guiding both the practice and (...) theory of leadership in China are underpinned by indigenous Chinese wisdoms imbued in their own traditions and China’s collective psyche. Focusing on three fundamental aspects of Confucian virtue ethics: _ren_ (仁 benevolence), _yi_ (义 righteousness) and _li_(礼 ritual propriety), this paper proposes that an ideal Confucian leader regards self-cultivation as a first priority; status and material gain, whilst important, are not the foremost concern. S/he exemplifies the virtuous role model, exudes moral charisma and influences others by shaping an organization’s ethical culture through the process of ritualization. The paper concludes by claiming that amplifying the explicit discourse around Confucian virtue ethics will help contribute to the development of better ethical leadership in China. (shrink)

While business ethics has generated a great deal of research internationally over the last few decades, academic reviews of the business ethics literature remain limited. Moreover, there has been little attempt to date to analyze this literature specifically in the Greater China region, which has been experiencing rapid socioeconomic growth and dynamic evolution of business ethics in recent decades. This paper addresses this research gap by undertaking a comprehensive and critical appraisal of the business ethics literature on Greater China. In (...) particular, it maps out the existing research findings, identifies limitations in methodology, and suggests future directions for business ethics research in this region. The findings indicate that the scholarly interests cover 24 research themes, including corporate social responsibility and social performance; ethical beliefs, judgment, values, decision-making, and culture; workplace ethics and behavior; marketing ethics and consumer behavior; and sustainability. This review reveals a growing imbalance between empirical and conceptual/theoretical studies on business ethics. In addition, the published works covered in this review heavily rely on survey method and convenience sampling, with a predominant focus on a single individual level of analysis. Importantly, this study identifies four directions for future research: contextualized theoretical development, addressing multilevel research, developing research design tailored to the Chinese context, and ensuring more diversified and rigorous data collection. (shrink)

We examined Confucian moral philosophy, primarily the Analects, to determine how Confucian ethics could help managers regulate their own behavior (self-regulation) to maintain an ethical standard of practice. We found that some Confucian virtues relevant to self-regulation are common to Western concepts of management ethics such as benevolence, righteousness, wisdom, and trustworthiness. Some are relatively unique, such as ritual propriety and filial piety. We identify seven Confucian principles and discuss how they apply to achieving ethical self-regulation in management. In addition, (...) we examined some of the unique Confucian practices to achieve self-regulation including ritual and music. We balanced the framework by exploring the potential problems in applying Confucian principles to develop ethical self-regulation including whistle blowing. Confucian moral philosophy offers an indigenous Chinese theoretical framework for developing ethical self-regulation in managers. This is relevant for managers and those who relate to managers in Confucian-oriented societies, such as China, Korea, Japan, and Singapore. We recommend further research to examine if the application of the Confucian practices outlined here actually work in regulating the ethical behavior of managers in modern organizations. (shrink)

The three main Chinese teachings can all be used to develop a framework for corporate governance in China. Recently, the Confucian classic the Dizi gui has emerged as a matter of academic and social interest in Mainland China. Some entrepreneurs have decided to revert to the moral rules set out in this book to decide on complex moral dilemma. Our research aims to explore an actual case in which a business leader from Beijing succeeded in transforming his moral aspiration into (...) a viable business model. Willing to break out from a deteriorated business environment in which he was competing, he used the Dizi gui to develop a set of moral principles, out of which he articulated his decision-making strategy. (shrink)

Purpose The purpose of this paper is to explore the link between spirituality and corporate social responsibility from a Buddhist perspective. The paper addresses critical issues in CSR and highlights how the concept of Buddhist skilful means can be applied to tackle such issues. Skilful means is highlighted among various Buddhist concepts because it represents a context-sensitive and practical approach that can be effectively applied in CSR practice. Design/methodology/approach The paper reviews scholarly conversations on the challenges faced by CSR in (...) contemporary business management and justifies the application of Buddhist principles, especially skilful means, to tackle such issues. The paper draws upon a wide range of Buddhist teachings and Sutras to propose a Buddhist skilful means approach to CSR. Findings Studies show that CSR is a highly contextualised term. Its definition and implementation differ in various contexts. Buddhism is set apart from other religions by its flexibility in practice and contextualisation. Further, the non-attachment that sits at the heart of the skilful means allows the exploration of different CSR practices to respond effectively to local contexts. Practical implications The paper proposes practical means for CSR practices adopted from a number of Buddhist qualities and principles in response to challenges for the practice of CSR. Originality/value Buddhist concepts have yet to be discovered or included in major scholarly conversations because of their contradiction of some well-known Western concepts and theories. Skilful means, including the principle of non-attachment, is a Buddhist approach. This paper argues that skilful means is a good fit with CSR as it has practical applications that can address issues identified in relation to CSR and organisational management practices. (shrink)

This paper advocates inclusion of a wider set of ethical theories into the accounting canon. We find that the mainstream accounting curriculum does not adequately engage with non-Western ethical theories or contemporary Western ethical thought, as evidenced by the ethics content of core accounting texts and the International Federation of Accountants’ ethics publications. We suggest adopting a ‘thematic’ approach to teaching ethics as an integrated part of accounting curricula. This approach addresses two competing principles implicit in International Education Standard 4: (...) (i) that all accountants need to be educated to meet global ethical standards, and (ii) that teaching ethics should accommodate ethical traditions and practices that could vary between nations and cultures. The thematic approach we propose requires less additional space within existing accounting curricula and less additional preparation by accounting educators than the alternative approach of teaching substantive ethical theories from a sufficiently diverse range of cultures and traditions. The paper also provides exemplars of this thematic approach to teaching ethics in accounting. (shrink)

This article investigates the development of research in the field of CSR in China. The justification for this is that (i) there is evidence that CSR is emerging as a management practice and management field internationally; (ii) there is a general interest in the distinctiveness or comparability of management and management research in Asia and China; (iii) there is evidence that CSR is growing as a management issue in China; and (iv) yet, the mainsprings of this are very different from (...) those in Western business systems. This article adopts a methodology used in wider analysis of CSR in management research (Lockett et al., Journal of Management Studies 43, 2006, 115) to bring forth comparisons over the salience, focus and nature of CSR in China research. It finds a rapidly growing salience of CSR in China research, albeit from a low base. It parallels Lockett et al.'s (2006) finding of a 'thickening' of CSR research focus from early concerns with Ethical issues only to greater attention to Social, Environmental and Stakeholder concerns. It also generally parallels Lockett et al.'s (2006) findings on the balance of research methodologies deployed. The significance of the findings for future CSR research in China is considered both for the notion of a CSR field of research and for our understanding of the development of CSR in China. (shrink)

Ethics is one of the oldest scholarly topics, whether in Eastern Confucianism, Daoism, and Buddhism, or Western Deontology, Utilitarianism, and Virtue Theory, among others. Traditional ethics focuses on providing guidelines for behavior at a personal level. However, business ethics focuses more on corporations, with related studies addressing why corporations should practice social responsibility and embed ethics in business practices. Applying ethics to firms requires a variety of considerations in many areas. This is especially the case in Confucianism, which emphasizes self‐cultivation, (...) self‐reflection, and self‐discipline. This study investigates two modern representative cases of Confucian firms and observes how they integrate Confucianism into their business practices. It finds that despite the prevalence of a complex environment, Confucianism can still be adopted by them if they use certain methods. Besides, we also identify the common outcomes across these companies. These findings provide a reference for companies that want to incorporate Confucianism in their operations. (shrink)

This article aims to analyze the factors influencing the adoption of green practices in Chinese logistics industry. The determinant factors are composed of technological, organizational, and environmental dimensions. A questionnaire survey on the green practice adoption of Chinese logistics companies was conducted, and 322 samples were analyzed. Research results reveal that relative advantage and compatibility of green practices, organizational support, quality of human resources, regulatory pressure, and governmental support have significantly positive influences on the adoption of green practices for Chinese (...) logistics companies. Environmental uncertainty and green practice's complexity have significantly negative influences on green practice adoption. However, the influence of customer pressure is not significant for Chinese logistics companies. This article also suggests implications and opportunities for future research. (shrink)

Asian workplaces are often characterized by cultures that require more overtime than other cultures. Although predictors for overtime work have been rigorously studied, it is still meaningful to investigate specific aspects of Eastern cultural values that stem from Confucian ethics and may influence overtime work among Asian employees. We suggest that four major Confucian orientations are positively associated with employees’ affective and normative motives, which in turn affect working overtime. This article extends management literature on the subjects of cultural ethics (...) and workaholism. It also suggests how Eastern cultural values lead to working overtime. We hope that our research effort on Confucian cultural value and its associations with other managerial outcomes and theories is a small cornerstone that allows management researchers to explore interesting and meaningful ways to apply Confucian culture and orientations in the workplace. (shrink)

This paper proposes a new organizational metaphor, the ‘Biophilic Organization’, which aims to counter the bio-cultural disconnection of many organizations despite their espoused commitment to sustainability. This conceptual research draws on multiple disciplines such as evolutionary psychology and architecture to not only develop a diverse bio-cultural connection but to show how this connection tackles sustainability, in a holistic and systemic sense. Moreover, the paper takes an integrative view of sustainability, which effectively means that it embraces the different emergent tensions. Three (...) specific tensions are explored: efficiency versus resilience, organizational versus personal agendas and isomorphism versus institutional change. In order to illustrate how the Biophilic Organization could potentially provide a synthesis strategy for such tensions, healthcare examples are drawn from the emerging fields of Biophilic Design in Singapore and Generative Design in the U.S.A. Finally, an example is provided which highlights how a Taoist cultural context has impacted on a business leader in China, to illustrative the significance of a transcendent belief system to such a bio-cultural narrative. (shrink)

The literature on antecedents of corporate social responsibility strategies of firms has been predominately content driven. Informed by the managerial sense-making process perspective, we develop a contingency theoretical framework explaining how political ideology of managers affects the choice of CSR strategy for their firms through their CSR mindset. We also explain to what extent the outcome of this process is shaped by the firm’s internal institutional arrangements and external factors impacting on the firm. We develop and test several hypotheses using (...) data collected from 129 Chinese managers. The results show that managers with a stronger socialist ideology are likely to develop a mindset favouring CSR, which induces the adoption of a proactive CSR strategy. The CSR mindset mediates the link between socialist ideology and CSR strategy. The strength of the relationship between the CSR mindset and the choice of CSR strategy is moderated by customer response to CSR, industry competition, the role of government, and CSR-related managerial incentives. (shrink)

This article examines whether and to what extent Confucianism as a resilient Chinese cultural tradition can be used as a sound basis of business practice and management model for Chinese corporations in the twenty-first century. Using the core elements of Confucianism, the article constructs a notion of a Confucian Firm with its concepts of the moral person ( Junzi ), core human morality ( ren, yi, li ) and relationships ( guanxi ), as well as benign social structure (harmony), articulated (...) in corporate and organizational terms. The basic character of the Confucian Firm is described, and its philosophical and cultural foundation is critically assessed with respect to its moral legitimacy and relevant to today’s China. China’s recent Corporate Social Responsibility (CSR) development is a high profile response to global business ethics concerns. Efforts have been made to emulate and develop good business practice fashioned in CSR norms and visions. The so-called “human-based” and “virtue-based” business practices rooted in local cultural heritage have been touted as a Chinese response to this problem. This investigation is particularly relevant in the context of the increasingly prominence of the Chinese corporations (China Inc.) in the wake of the rise of China as a global power. How relevant is Confucianism to the building of a modern Chinese corporation that is willing and able to practice reasonable norms of business ethics? The findings of this discussion, which include the organizational implications of the Confucian familial collectivism, have implications for other Chinese communities (Taiwan, Hong Kong, and Singapore) where Confucian tradition is endorsed and practiced. (shrink)

This article investigates stakeholder expectations associated with corporate environmental disclosure. Several articles have studied the effect that stakeholder pressure has on environmental disclosing strategies. In this article, we extend previous research to an examination of the influence of external, internal, and intermediary stakeholder groups or constituencies in turn to clarify the demands of multiple stakeholders as to firms' disclosure of sufficient and adequate environmental information. The sample comprised Taiwanese firms listed on the Taiwan Stock Exchange. Our results show that the (...) level of environmental disclosure is significantly affected by stakeholder groups' demands. External stake-holder groups, such as the government, debtors, and consumers, exert a strong influence over management intentions regarding the extent of environmental disclosure. Internal stakeholder groups, such as shareholders and employees, impose additional pressures on firms to disclose environmental information. As for intermediate stakeholder groups, environmental protection organizations, and accounting firms, these can greatly influence managerial choices regarding their environmental disclosure strategies. (shrink)

This study comparatively examines the dividends behavior in state-controlled firms versus family-controlled firms. With the sample of large industrial firms listed on the Main Board of Hong Kong Stock Exchange, we investigate the dividends payment rates, stability of dividends payment, the effects of firm size, profitability and growth opportunity on likelihood to pay dividends, as well as the concentration of dividend in state-controlled versus family-controlled firms. Based on the findings, we derive some ethical implications of dividends policy regarding the differences (...) in business ethical behavior, corporate social responsibility, corporate governance, business sustainability, and shareholder activism in state-controlled versus family-controlled firms, as well as the improvement in these respects through cross-listing in Hong Kong. (shrink)

Corporate social responsibility (CSR) is becoming increasingly important in China. This paper investigates the implementation of instruments for dimensions of CSR that are relevant for the Chinese context and the challenges that Chinese companies face. Based on a survey among 109 Chinese companies, we find that formal instruments to implement CSR are rather common. Companies spend most effort in improving the economic aspects of CSR, such as competitiveness, product innovation and process innovation. Only a small minority of the companies set (...) concrete targets and report the realization of these targets for social and environmental goals. This indicates that the attention to social and environmental aspects of CSR is still rather loose. The most important challenges for improving CSR are strong competitive pressure, insufficient support from the government and/or nongovernmental organizations and high costs of CSR implementation. Multiple regression analysis shows that the use of instruments is positively related to company size and foreign ownership and negatively related to lack of resources and support for CSR by investors and consumers. (shrink)

Codes of conduct are the main tools to privately regulate worker rights in global value chains. Scholars have shown that while codes may improve outcome standards (such as occupational health and safety), they have had limited impact on process rights (such as freedom of association and collective bargaining). Scholars have, though, only provided vague or general explanations for this empirical finding. We address this shortcoming by providing a holistic and detailed explanation, and argue that codes, in their current form, have (...) limited impact on trade union rights due to (i) buyers paying lip service to trade union rights, (ii) workers being treated as passive objects of regulation in codes of conduct, (iii) auditing being unable to detect and remediate violations of trade union rights, (iv) codes emphasizing parallel means of organizing, (v) suppliers having limited incentives for compliance, and (vi) codes being unable to open up space for union organizing when leveraged in grassroots struggles. Our arguments suggest that there is no quick fix for codes’ limited impact on trade union rights, and that codes, in their current form, have limited potential to improve trade union rights. We conclude by discussing ways in which codes of conduct, and private regulation of worker rights more generally, could be transformed to more effectively address trade union rights. (shrink)

Following the financial crisis and recent recession, the center of gravity of global economic growth and competitiveness is shifting toward emerging economies. As a leading and increasingly influential emerging economy, China is currently attracting the attention of academics, practitioners, and policy makers. There has been an increase in research interest in and publications on issues relating to China within high-quality international academic journals. We therefore organized a special issue conference in conjunction with the Journal of Business Ethics in Lhasa, Tibet, (...) on May 19–20, 2014, on Business Ethics in Greater China: Past, Present and Future. The papers for the special issue focused on the intersection of ethics and finance, and fit within one of the three themes: environment and sustainability, corporate social responsibility, and fraud. Within these themes, issues of intellectual capital protection, gender equality, political connections, regional development, investor protection, corporate stewardship, trust and corruption, and corporate transparency each play a significant role. In this paper, we survey these studies and the related literature to provide a comprehensive coverage of business ethics and finance issues that affect China. (shrink)

Gender greatly impacts access to opportunities, potential, and success in corporate leadership roles. We begin with a general presentation of why such discussion is necessary for basic considerations of justice and fairness in gender equality and how the issues we raise must impact any ethical perspective on gender in the corporate workplace. We continue with a breakdown of the central categories affecting the success of women in corporate leadership roles. The first of these includes gender-influenced behavioral factors, such as the (...) requirements and expectations of gendered verbal and nonverbal communication styles as well as appearance. We move on to address the impact of family on corporate leadership opportunities and success, discussing the asymmetrical evaluation of an individual’s potential, authority, and competence based on gender stereotypes of familial obligations and expectations. Finally, we address how gender impacts access to networking and sponsorship opportunities and the long-term effects of systematic limitations on women’s inclusion in the upper echelons of corporate leadership. We conclude with a summary of the questions and issues raised by our discussion and direct individuals to consider how different ethical systems and moral requirements might influence their interpretations of gender and leadership in the corporate workplace. (shrink)