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    Assessing ethics and sustainability standards in corporate practices

    Leal Filho, Walter, Viera Trevisan, Laís, Paulino Pires Eustachio, João Henrique, Simon Rampasso, Izabela, Anholon, Rosley, Platje, Johannes, Will, Markus, Doni, Federica, Mazhar, Muhammad, Borsatto, Jaluza Maria Lima Silva and Bonato Marcolin, Carla (2023) Assessing ethics and sustainability standards in corporate practices. Social Responsibility Journal. ISSN 1747-1117

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    Purpose: This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies that these companies use to foster ethical behaviour and promote sustainability in their business operations. Design/methodology/approach: The study entails a bibliometric analysis and a set of case studies from a sample of companies working in different industry sectors. Based on these tools, it analyses whether – and how – enterprises are placing an emphasis on sustainability and ethics as part of their businesses. In addition, the selected companies' unethical practices or socially irresponsible corporate activities were investigated and presented. Findings: The findings suggest that using an ethics perspective can be a valuable tool in improving the accuracy and correctness of business decision-making. In addition, the paper has identified the fact that sustainability standards can be used to improve customer satisfaction as many important issues are addressed. Finally, the paper highlights the importance of ethical considerations when designing and implementing sustainability standards at enterprises and the need for regulatory guidance in this regard. Originality/value: The paper addresses the need for studies on how sustainability and ethics are being discussed by both the literature and companies. The paper presents some elements that can be used as possible corporate indicators for a wider implementation of sustainability and ethics objectives in enterprises.

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