This study examines the accountability of the self among sustainability and humanitarian advocates participating in the World Economic Forum. Drawing from Butler’s (Giving an account of oneself. Fordham University Press, New York, 2005) philosophy, we explore how these individuals narrate their accountability to themselves and others, the contradictions they experience, and how they explain becoming responsible in this context. Our data illustrate the difficulties faced by these individuals in resisting the temptation to condemn themselves for compromising their own values, and/or (...) to condemn others who think and behave differently. Through their humility in relation to their incoherent identities, and their generosity in engaging with others, the participants show their responsibility both to those they advocate for and to other delegates who may have different perspectives. The study illustrates how accountability to and of the self emerges through relations with others, how individuals struggle to resist ethical violence, and how they take up moral responsibility through human interaction. (shrink)

We investigate whether air pollution harms business ethics from the perspective of earnings manipulation, which exerts a real effect on the economy and social welfare. Using a large sample and a comprehensive air quality index in China, we find that firms located in cities with more severe air pollution exhibit higher levels of discretionary accruals and are more likely to restate their financial statements, consistent with exposure to air pollution leading to more earnings manipulation. We further provide causal evidence using (...) propensity score matching and a discontinuity regression design exploiting the Qinling Mountain–Huai River Heating Policy Line, which exogenously leads to more air pollution to cities located immediately north of the Line but not those in the south. Our findings are robust to controlling for weather conditions and alternative samples and measures of air pollution and earnings manipulation. Overall, this study unveils how the ecological environment shapes business ethics. (shrink)