The life of Vietnamese philosopher/educator Le Cong Co has personified theological foundations for resilience and hope. As such, his life has manifested intense dedication, resilience (physical, emotional, and mental), insight, and initiative in moving Vietnam toward independence and modernization. It has continually stressed a constructive vision for hope and a renewed emphasis on resilience and justice for Vietnam as manifested in his work as an educator, military leader, and university leader. Fate has placed his life at the crossroads of Vietnamese history whereby he has been witness to fundamental developments along the path toward Vietnamese independence and modernization.

The main objective of this research is to examine the relationship between audit failures’ and internal control over a company’s performance. The research uses method of a quantitative method via questionnaire 22 auditors usable data based on State Audit Institution in Oman. The hypotheses of the current research used its variables via using Smart-PLS statistical instruments. The findings indicated revealed that a positive and significant relationship between Internal control on Performance. As well as, the findings revealed that the audit failures have an insignificant influence on performance in public companies in Oman.

This paper examines the relationship between corporate social responsibility and corporate governance, what simple logic suggests should be the case, and what seems to be the perceived reality as described in the literature. Reported attempts at defining corporate social responsibility prove more confusing than might be expected; reasons for this are suggested. Corporate governance is easy to define, but in practice it is often viewed through a narrower lens than a useful definition might suggest. Logic suggests that corporate social responsibility is a subset of corporate governance, but some authors attempt to invert the relationship. According to the literature, progress is now being made in that both corporate governance and corporate social responsibility are being more widely pursued on the ground than hitherto. In the case of corporate governance, this is because activity in the form of a jurisdictional code is often mandated. On the linkage of the two notions, broadly speaking, better corporate governance tends to be aligned with greater commitment to corporate social responsibility and better reporting thereof.

Organizational development trains its employees to identify and solve business problems and enables them to learn from their own experiences. Business ethics and its development aim at inducing the members to be more active and confident in their performance to achieve the desired results in the long run. The aspirations and expectations of an individual assume importance in the organizational development. Their growth and development can be achieved in a supportive and challenging work environment. Hence the various parts of the organization and the jobs have to be designed in such a way that they satisfy the needs of individuals and groups as well as business ethics. This research paper examines the relationship between business ethics and job satisfaction in the manufacturing industry in Jalgaon city. The study aims to explore the impact of business ethics interventions on employee job satisfaction in the manufacturing industry. The study is based on the primary data collected through a survey of employees working in various manufacturing firms in Jalgaon city. The data were analyzed using statistical tools such as correlation and regression analysis. The findings suggest a positive relationship between business ethics interventions and job satisfaction. The study highlights the importance of business ethics interventions for enhancing job satisfaction and improving organizational performance. The research has implications for managers and practitioners who are responsible for improving organizational performance through effective business ethics.

Communicative rationality and justice, the main objectives of Habermas’ reconstruction of critical social theory, can be defined as the fair distribution of opportunities to speak, the inclusive participation of social actors, the accessibility of topics without restriction, the willingness to not only speak but listen, two-way vibrant interaction, self-transformation via learning from others, and reaching voluntary agreements over common goals and values. The concept of communicative reciprocity is essential here. Those equipped with the norm of reciprocity can better comprehend diversities and complexities, as well as the conflict-ridden aspects of social life, and thus can develop a stronger capacity of nurturing sensitivity to live in harmony with other people. This paper attempts to apply the concept of communicative rationality and reciprocity to the areas of business ethics in order to explore the significance of Corporate Social Responsibility (CSR) and Ecological and Social Governance (ESG) as innovations in corporate governance. In addition, this paper will draw special attention to Stockowner–Employee (SOE) partnership as a new experiment of business ethics in Republic of Korea. By doing so, this paper aims to grasp the attributes of those who are more capable than others of understanding the norms and practices of CSR within an economic enterprise, with the view that reciprocal sympathy can serve as a communicative basis for what we might call responsible capitalist culture. The main arguments this paper makes are: (1) the recent change in the value orientations of shareholders in support for CSR and ESG can be interpreted as an expression of communicative reciprocity and justice; and (2) the transformation of business ethics in the direction of CSR and ESG means that classical liberalism has begun to turn to a “responsible” liberalism. Survey data collected from a Korean company will be analyzed to show how the norm of reciprocity is reflected in the relationship between corporations and society on the one hand and between shareholders and employees on the other.

With the rapid advancement of technology, the 21st century has brought us a dynamic terrain that has given rise to extremely competitive markets. In addition to spurring innovation, technological developments have also resulted in a deterioration of public confidence in the banking industry, which has been made worse by recent high-profile cases of financial misbehavior. Businesses are under increasing pressure to operate well and sustainably for the good of their clients, shareholders, and the company as a whole. These pressures range from environmental concerns to human rights violations. Organizations must outline plans in order to successfully navigate this complicated terrain and address societal needs while ensuring future success. Companies that want to compete successfully in marketplaces with cutting-edge technology must address ethical issues. Businesses must find a careful balance between financial imperatives, environmental sustainability, and respecting human rights within their strategy frameworks in an era marked by widespread corporate disobedience and non-compliance. Public fear has been exacerbated by recently reported banking scandals, which include employee dishonesty such as opening bogus accounts, market manipulation schemes, and deficiencies in compliance processes. These violations, which go unpunished for long stretches of time, highlight how urgent it is that businesses have strong corporate social responsibility policies. According to this study, businesses that actively participate in corporate social responsibility (CSR) have a higher chance of long-term success, highlighting the importance of morality and social responsibility in overcoming the difficulties presented by modern markets.

Since the 1960s, researchers have looked at the correlation between corporate social responsibility (CSR) and bottom-line results. Within the European Union’s (EU’s) trade territory, CSR became a legal obligation. Canadian businesses interested in international expansion would benefit from learning more about the income opportunities presented by investments in strategic, sustainable business models. A quantitative longitudinal correlational strategy was used for the exploratory investigation. Sustainalytics, a prominent environmental, social, and governance (ESG) research agency in the sector, compiled the CSR rankings. The rankings were based on the following four criteria: Overall score, governance, social justice, and environment. All Canadian corporations’ financial data were stored in the System for Electronic Document Analysis and Retrieval (SEDAR). To conduct multiple linear regressions on 61 observations spanning fiscal years 2009–2017, secondary data were collected and imported into Microsoft Excel 2013. The designs illustrate the interplay between the Toronto Stock Exchange’s (TSX’s) fundamental industries and how CSR relates to revenues from markets outside of Canada. The results showed a strong correlation between adopting CSR strategies and income from markets outside the country. The research found that their financial performance improved when companies adopted CSR practices. Policymakers and business executives in Canada who are considering the possibility of a free trade agreement with the EU may find this helpful report.

The aim of this research is to find the impact of return on assets (ROAs), return on equity (ROE), and return on investment (ROI) on the corporate social responsibility index (CSRI) among US-based firms. Research on the correlation between corporate social responsibility (CSR) and key financial metrics, including ROAs, ROE, and earnings per share (EPS), is available. A inadequate of studies also includes the CSRI in their analyses of the 1000 publicly traded US corporations in the Russell 1000 database. The researcher conducted a quantitative study utilizing Pearson’s correlation coefficient and multiple linear regression (MLR) analysis. The study indicated a statistically significant correlation between CSRI and ROE but no such correlation between CSRI and ROA or ROI. A total of 133 people made up the sample for this investigation. This research study adds to the existing body of knowledge by examining the relationship between CSRI and ROA, ROE, and ROI for US companies. It also helps close a gap in the literature by providing evidence for both statistically significant and nonsignificant relationships.