Business ethics is a form of applied ethics or professional ethics, that examines ethical principles and moral or ethical problems that can arise in a business environment. It applies to all aspects of business conduct and is relevant to the conduct of individuals and entire organizations. These ethics originate from individuals, organizational statements or the legal system. These norms, values, ethical, and unethical practices are the principles that guide a business.
Corporate social responsibility (CSR) or corporate social impact is a form of international private business self-regulation which aims to contribute to societal goals of a philanthropic, activist, or charitable nature by engaging in, with, or supporting professional service volunteering through pro bono programs, community development, administering monetary grants to non-profit organizations for the public benefit, or to conduct ethically oriented business and investment practices. While once it was possible to describe CSR as an internal organizational policy or a corporate ethic strategy similar to what is now known today as Environmental, Social, Governance (ESG); that time has passed as various companies have pledged to go beyond that or have been mandated or incentivized by governments to have a better impact on the surrounding community. In addition, national and international standards, laws, and business models have been developed to facilitate and incentivize this phenomenon. Various organizations have used their authority to push it beyond individual or industry-wide initiatives. In contrast, it has been considered a form of corporate self-regulation for some time, over the last decade or so it has moved considerably from voluntary decisions at the level of individual organizations to mandatory schemes at regional, national, and international levels. Moreover, scholars and firms are using the term "creating shared value", an extension of corporate social responsibility, to explain ways of doing business in a socially responsible way while making profits.
The Government Pension Fund of Norway is the sovereign wealth fund collective owned by the government of Norway. It consists of two entirely separate sovereign wealth funds: the Government Pension Fund Global and the Government Pension Fund Norway.
The Chartered Financial Analyst (CFA) program is a postgraduate professional certification offered internationally by the US-based CFA Institute to investment and financial professionals. The program teaches a wide range of subjects relating to advanced investment analysis—including business analysis, statistics, probability theory, fixed income, derivatives, economics, financial analysis, corporate finance, alternative investments, portfolio management, ethics applicable to the finance industry—and provides a generalist knowledge of other areas of finance.
The Institute of Management Accountants (IMA), formerly known as the National Association of Cost Accountants (NACA), is a professional organization of accountants.
The Canadian Institutes of Health Research is a federal agency responsible for funding health and medical research in Canada. Comprising 13 institutes, it is the successor to the Medical Research Council of Canada.
Alliance Manchester Business School is the business school of the University of Manchester in Manchester, England. It is one of the oldest business schools in the UK, and provides education to undergraduates, postgraduates and executives.
The Corruption Perceptions Index (CPI) is an index that scores and ranks countries by their perceived levels of public sector corruption, as assessed by experts and business executives. The CPI generally defines corruption as an "abuse of entrusted power for private gain". The index is published annually by the non-governmental organisation Transparency International since 1995.
The Wallace E. Carroll School of Management (CSOM) is the business school of Boston College in Chestnut Hill, Massachusetts.
The Institute of Chartered Accountants in Australia was the professional accounting body representing Chartered Accountants in Australia before it merged with the New Zealand Institute of Chartered Accountants to become Chartered Accountants Australia and New Zealand.
The chief compliance officer (CCO) is a corporate executive within the C-suite responsible for overseeing and managing regulatory compliance issues within an organization. The CCO typically reports to the chief executive officer or the chief legal officer.
Socially responsible investing (SRI) is any investment strategy which seeks to consider financial return alongside ethical, social or environmental goals. The areas of concern recognized by SRI practitioners are often linked to environmental, social and governance (ESG) topics. Impact investing can be considered a subset of SRI that is generally more proactive and focused on the conscious creation of social or environmental impact through investment. Eco-investing is SRI with a focus on environmentalism.
Avinash D. Persaud is emeritus Professor of Gresham College in the UK. He was the Chairman of Intelligence Capital Ltd., a company specializing in analyzing, managing and creating financial liquidity in investment projects and portfolios. He was also the non-Executive Chairman of the London-based Elara Capital, an investment bank. Persaud was a Non-resident Senior Fellow of the Peterson Institute of International Economics, Executive Fellow of London Business School and Senior Fellow with the Caribbean Policy Research Institute and Head of its Barbados office.
Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors.
Taha Abdul-Basser was a Muslim Chaplain at Harvard University.
The Journal of Business Ethics is a peer-reviewed academic journal published by Springer. The Journal of Business Ethics is one of the journals used by the Financial Times for in compiling the Business Schools research rank.
Environmental, social, and governance (ESG) is shorthand for an investing principle that prioritizes environmental issues, social issues, and corporate governance. Investing with ESG considerations is sometimes referred to as responsible investing or, in more proactive cases, impact investing.
Jay S. Golden is an academic, researcher, and university administrator. Golden is the Pontarelli Professor of Environmental Sustainability & Finance at Syracuse University where he also directs the Dynamic Sustainability Lab. He is the author of the 2023 book, Dynamic Sustainability: Implications for Policy, Markets and National Security.
Rakesh "Raj" Kumar Bhala is an Indian-American author, lawyer and professor, prominent in the fields of International trade law, Islamic Law (Sharia), and law and literature. He is a professor at the University of Kansas School of Law where he is the inaugural Leo S. Brenneisen Distinguished Professor of Law. Previously he had served as the university's Associate Dean for International and Comparative Law (2011–2017). He is the author of leading textbooks in international trade law, among others, and of a periodic column on international law, titled "On Point," that was published by BloombergQuint (India) from January 2017 through October 2022. In June 2020, Ingram's Magazine named him as one of "50 Kansans You Should Know." He is a member of the U.S. State Department Speaker Program.
The Asian Institute of Finance Berhad (AIF) is a nonprofit organisation in Malaysia. Its main purpose is to enhance human capital development and talent management across the Asian financial services industry. AIF's headquarters is located in Kuala Lumpur.
