Ethical dilemmas arise when one must decide between conflicting ethical imperatives. One potential ethical dilemma is a manager’s decision of whether to engage in corporate social responsibility activities. This decision could pit the ethical imperative of honoring unwritten obligations to society against the ethical imperative of honoring contractual obligations to the firm. However, CSR activities might only be a minor ethical dilemma or none at all if they simultaneously benefit the firm and society. To examine this I test the association (...) between future-period employee productivity and current-period use of one type of CSR activity: employee volunteer programs. I use a unique sample of 1428 firm-years, hand-collected from sustainability reports of 373 firms. I find evidence that the current-period use of an employee volunteer program has a positive association with future-period employee productivity. I find this result in future periods up to 6 years after a firm uses an employee volunteer program. I also find a positive association between incentives that focus CEOs’ attention on long-term firm outcomes and more extensive employee volunteer programs. (shrink)

This study focuses on the reliability and validation of the Chinese version of the Moral Attentiveness Scale. Factor analysis confirmed that the scale includes two factors: perceptual moral attentiveness and reflective moral attentiveness. Moral attentiveness is negatively correlated with normlessness and positively associated with internalization and symbolization, moral identity, and other academic dishonesty behaviors. Reflective moral attentiveness moderated the relationship between formalism and unethical decision making. All results showed that the Chinese version of the Moral Attentiveness Scale has satisfactory psychometric (...) properties and is a valid and reliable measurement of moral attentiveness in the Chinese population. (shrink)