The journal aims to develop and disseminate high-quality scholarship that improves understanding of the ethical foundations, governance arrangements, accountability mechanisms, and societal consequences of business activity. It is particularly interested in research that crosses conventional disciplinary boundaries and develops new theoretical or empirical insights into how organizations create, distribute, exercise, and justify power and responsibility.

Core areas of interest

·       Business ethics and ethical decision-making

·       Corporate governance, boards, executives, and ownership

·       Corporate accountability, transparency, and disclosure

·       Stakeholder theory, stakeholder governance, and stakeholder value

·       Sustainability, ESG, and responsible business

·       Corporate social responsibility and corporate citizenship

·       Ethical leadership, responsible leadership, and organizational conduct

·       Corporate political activity, lobbying, legitimacy, and public responsibility

·       Artificial intelligence, responsible technology, and technology governance

·       Human rights, labor practices, diversity, inclusion, and organizational justice

·       Responsible investment, stewardship, institutional investors, and finance

·       Accounting ethics, assurance, audit, and nonfinancial reporting

·       Climate governance, biodiversity, and environmental accountability

·       Inequality, distribution, social value, and the societal role of corporations

·       Institutional, cultural, regulatory, and comparative perspectives on business responsibility