Purpose Organisations are recognising the importance of setting ethical standards to promote long-term success as ethical issues and misconduct become more prevalent. This study aims to demonstrate how a strong ethical culture can promote conduct, particularly in the dynamic context of India. It also illustrates the impact of ethical leadership (EL) on employees’ behaviour. Design/methodology/approach A self-administered questionnaire was used to collect data from 270 individuals across several sectors, including manufacturing, banking, IT, law, finance and telecommunications, using snowball sampling. The hypotheses were evaluated using SMART PLS 4.0 software and analysed via partial least squares structural equation modelling. Findings The results indicated that EL significantly influences ethical behaviour within the Indian context, particularly when leaders act as role models for their followers. The study emphasises the influence of moral culture in regulating this relationship, offering significant insights into how cultural factors can alleviate unethical conduct inside Indian business settings. The relationship between moral leadership and employee ethical conduct is significantly shaped by the existing ethical culture. Research limitations/implications Future research could benefit from adopting a longitudinal methodology, particularly focusing on diverse sectors in growing economies like India, as this study encompassed many industries within one nation. Future research may examine additional predictors shaping ethical conduct in the workplace; however, the present study focuses only on EL and ethical culture as primary determinants. Practical implications Given the deterioration of ethical standards and occurrences of corporate malfeasance, firms in India must prioritise ethical training for senior management and implement ethical initiatives, while also cultivating a strong ethical culture. Indian enterprises possess the capacity to create a robust foundation for lasting success and sustainable practices by fostering ethical conduct within the organisation. Originality/value The present study identifies ethical culture as a substitutive condition that limits or weakens the influence of EL on employees’ ethical conduct in a high-power distance organisational context and also illustrates how many cultural elements inside Indian companies influence, amplify or obstruct EL, in contrast to prior research. This research integrates EL, cultural diversity and innovation issues to provide a novel and nuanced view on leadership development and ethical decision-making that is academically and practically pertinent in the contemporary business landscape.
Purpose This study seeks to examine the effect of intrinsic motivational factors on accountants’ ethical decision-making (EDM) process, using the self-determination theory (SDT) as the underpinning theory. Further, the study tests the mediating role of individual intellectual capital (IIC) in the relationship between the self-determination factors (SDFs) and EDM. Design/methodology/approach Using the stratified sampling approach, a total of 654 accountants were selected for the study. The cross-sectional survey data gathered was analysed using the partial least squares structural equation modelling technique. Findings The results indicate that autonomy is related to unethical judgement, whereas competence and relatedness are not significantly associated with ethical judgement. Further, the study reveals that IIC significantly mediates the relationship between the SDFs (autonomy, competence and relatedness) and ethical judgement. Practical implications The findings imply that managers and supervisory bodies should encourage accountants to direct their intrinsic motivation towards acquiring dynamic knowledge, which serves as a foundation for sound ethical judgement. Originality/value The study contributes to the literature by highlighting the role of intrinsic motivational factors in the EDM process of accountants. Additionally, the paper explains the EDM process of accountants through the lens of the SDT.
Purpose This study aims to examine the impact of chief executive officer (CEO) overconfidence on firms’ environmental, social and governance (ESG) performance and analyze how business ethics moderates this relationship. Design/methodology/approach This study uses a panel data set of 1,836 publicly listed European firms covering the period 2016–2024. Econometric models are estimated using the feasible generalized least squares method. For robustness checks, alternative measures of both the independent and dependent variables are incorporated. In addition, the dynamic nature of the data set is addressed using the system generalized method of moments to control for potential endogeneity. Findings The empirical findings suggest that CEO overconfidence negatively impacts ESG performance, indicating that overconfident executives tend to underestimate sustainability risks and prioritize short-term objectives. However, business ethics significantly moderate this relationship, mitigating the detrimental effects of overconfidence and fostering higher ESG performance. Originality/value To the best of the authors’ knowledge, this is the first study to examine the moderating role of business ethics in the relationship between CEO overconfidence and ESG performance in a European context. It conceptualizes CEO overconfidence as a context-dependent trait embedded within organizational ethical systems, rather than an isolated determinant of ESG performance. Extending upper echelons theory and ethical climate theory, this study shows that business ethics shapes how managerial traits translate into ESG performance. Using a large cross-country European sample, it provides a systems-based explanation for mixed prior evidence and highlights the role of ethical environments in transforming overconfidence into a driver of sustainability.
Purpose This study aims to propose applying the governance principles associated with the implementation of IFRS 9 to the algorithmic audit of artificial intelligence (AI) models used for credit rating. It examines how the principles of validation, documentation, traceability and forward-looking risk assessment used in the implementation of IFRS 9 can be adapted to the audit of AI systems. Design/methodology/approach The framework is validated on the Kaggle Credit Risk data set using four machine learning algorithms. It combines the model governance principles associated with the implementation of IFRS 9 with criteria for evaluating responsible AI. The assessment framework integrates predictive performance metrics alongside fairness evaluation measures, such as Disparate Impact and Demographic Parity. In addition, model interpretability is examined to identify the influence of sensitive attributes. Findings The results indicate that XGBoost achieves the highest predictive performance. However, all models exhibit varying degrees of dependence on sensitive features, particularly age and property ownership status, raising concerns regarding algorithmic bias in credit decision-making. Practical implications The proposed framework can help financial institutions improve the transparency and auditability of AI-based credit scoring systems. It provides auditors and regulators with a structured approach to assessing the performance, fairness and explainability of AI models in accordance with model governance principles. Originality/value This research establishes a link between the governance principles of models associated with the implementation of IFRS 9 and the ethical auditing of AI, two fields that are rarely associated with one another. It contributes to the development of a multidimensional framework that integrates predictive performance, algorithmic fairness and explainability for the auditing of AI-based credit scoring models.
Purpose Persistent audit failures involving the Big 4 accounting firms (ernst & young, PricewaterhouseCoopers, Klynveld Peat Marwick Goerdeler, Deloitte & Touche) raise a pressing question: why have decades of regulatory intervention failed to prevent them? Organisational misconduct theory is applied to examine these failures and the structural conditions sustaining them. Design/methodology/approach The study employs a narrative literature review methodology, synthesising academic literature, regulatory documents and documented audit failures through an integrated theoretical framework combining institutional theory, stakeholder theory, legitimacy theory and accountability frameworks. The analysis integrates insights from accounting, organisational behaviour, sociology and regulatory studies to examine audit failures across multiple theoretical perspectives. Findings Audit failures emerge from complex organisational dynamics, not individual incompetence or moral failings. Institutional theory exposes isomorphic pressures that normalise client-favouring practices; stakeholder theory reveals structural conflicts between fiduciary duties and economic dependence on management; legitimacy theory explains post-scandal symbolic reforms that preserve underlying business models; and accountability frameworks identify enforcement gaps enabling failures without meaningful consequences. Originality/value Building on critical accounting scholarship (Sikka, 2015; Otusanya, 2011; Bakre, 2007; Lauwo and Olatunde, 2010), the study integrates institutional, stakeholder, legitimacy and accountability perspectives to reveal how multiple mechanisms interact to perpetuate failures, a perspective absent from prior single-lens analyses. Analysis of the NMC Healthcare and Wirecard cases demonstrates that sophisticated regulatory environments produce the same failure patterns as developing economies, supporting structural over context-specific explanations. The study also shows how social-control agent fragmentation and regulatory capture operate through technical dependence alongside economic channels, explaining why post-scandal reforms consistently fail. The analysis identifies grassroots activism as an alternative change pathway where institutional reforms have proven inadequate.
Purpose This study aims to investigate how firm-level characteristics, corporate governance mechanisms and the surrounding Islamic finance ecosystem impact the adoption of ethical Shariah compliant principles in publicly listed firms. Design/methodology/approach Using cross-sectional data of 1200 publicly listed nonfinancial firms from 22 Muslim majority countries, the study uses limited dependent variable models to investigate the factors impacting the adoption likelihoods. Findings The findings indicate that firm size positively influences the adoption of Shariah-compliant practices, while financial constraints, leverage, long-term debt dependence, profitability, growth orientation and capital intensity reduce the likelihood of adoption of Shariah-compliant practices. At the country level, a more developed Islamic finance ecosystem significantly facilitates adoption; however the effects of governance structures are mixed. Originality/value This study suggests that Shariah principle adoption in firms is systematically linked to their internal financial conditions and the broader institutional environment. It extends the current understanding of compliance determinants, informs regulatory design and guides managers seeking to align financial structures with Shariah principles.
Purpose This research aims to investigate consumer avoidance behaviour by negative consumer–influencer relationships due to ideological incompatibility on the perceived inauthenticity of AI clone influencers. Design/methodology/approach This research adopted a quantitative approach, using a structured questionnaire to collect data and analysing data through partial least squares structural equation modelling. Findings Only the integrity and reliability dimensions of perceived inauthenticity, rather than continuity, credibility or symbolism, significantly heighten ideological incompatibility, which in turn drives negative consumer–influencer relationships and AI clone avoidance. Conversely, other dimensions, including continuity, credibility and symbolism, do not demonstrate a significant ethical influence on ideological incompatibility. Furthermore, ideological incompatibility fosters negative consumer-influencer relationships, reinforcing ethical concerns around digital deception and consumer alienation. Finally, non-engagement and hate emotion drive AI clone avoidance, underscoring the ethical risks of artificial personas failing to align with consumer values, while negative word-of-mouth does not exhibit a significant effect. Originality/value This study contributes to business ethics by integrating moral competency and moral responsibility theories, highlighting the ethical consequences of AI clone inauthenticity on consumer trust and engagement. From a practical standpoint, businesses must prioritise ethical AI development, ensuring information transparency and alignment with consumer values to mitigate ideological friction and foster authentic digital interactions.
Purpose The present study aims to examines the impact of workplace spirituality (WPS) on employee creativity, while exploring the moderating role of spiritual leadership. Grounded in self-determination theory, this study adopts an integrated methodological approach to assess both statistically significant effects and necessary conditions. Design/methodology/approach The hypothesised relationships were examined using a partial least squares structural equation modelling (PLS-SEM) approach, complemented by necessary condition analysis (NCA) to identify essential thresholds for creativity. importance–performance map analysis (IPMA) was also used to prioritise managerial actions. Data was collected from 440 IT Sector professionals, ensuring adequate validity and reliability through established statistical criteria. Findings The results demonstrate that WPS has a significant positive effect on employee creativity, and this relationship is further strengthened by spiritual leadership. NCA findings further highlighted the dimensions of WPS as necessary conditions for employee creativity. IPMA revealed Lokasangraha as a high-importance but underperforming area, suggesting a need for targeted organisational interventions. Practical implications This study offers strategic insights for managers to enhance employee creativity through spiritually aligned practices, particularly by strengthening Lokasangraha and fostering spiritual leadership. It also underscores the importance of nurturing baseline spiritual values like authenticity as foundational prerequisites. Originality/value By integrating PLS-SEM, NCA and IPMA, this research provides a nuanced understanding of how spiritual dimensions and leadership interact to influence creativity. It contributes to both theory and practice by uncovering not just what drives creativity, but what must be present for it to emerge.
Purpose This paper aims to examine how the notion of the common good has evolved within the social sciences, with a particular focus on its application in business ethics and corporate social responsibility. Although scholars often cite the concept, they frequently use it ambiguously or without critical reflection. This study clarifies those shifts and positions the common good as a unifying ethical framework to confront contemporary business and societal challenges. Design/methodology/approach This paper analyzes 1,690 Web of Science documents (1960–2022) using citation mapping and co-word analysis. This method tracks intellectual structures, thematic clusters and research trends, providing a systematic view of how continuities and transformations shape the discourse on the common good. Findings This paper identifies three coherent foundational clusters: virtue ethics, Catholic Social Thought and procedural/institutional ethics. Newer interpretations display greater diversity but weaker integration. Six thematic clusters expose persistent tensions between moral agency and structural equity, universal principles and contextual adaptability and ethical imperatives and instrumental outcomes. Sustainability and digital ethics emerge as promising yet underexplored frontiers. Influential works drive much of the debate, but contributions remain uneven across regions and disciplines. Research limitations/implications Because of the chosen methodology, the study may underrepresent Global South perspectives and oversimplify complex philosophical debates. Practical implications The findings encourage organizations to adopt ethical frameworks beyond environmental, social and governance compliance and urge policymakers to balance grassroots input with institutional accountability. Originality/value This paper pioneers bibliometric methods to trace the evolution of the common good, highlighting its coherence and fragmentation and advocating revitalization through interdisciplinary and non-Western perspectives.
Purpose The purpose of this paper is to examine the construct of two-component ethical leadership style by analyzing and differentiating the goals of the two components of ethical leadership: the moral person and the moral manager. Design/methodology/approach Taking the analytical approach, this paper problematizes the two-component ethical leadership style by developing the distinctions in the goals of moral person and moral manager and by doing so, it points to the divergent outcomes ethical leadership can lead to in the organization. Findings Conceptual analysis leads to the argument that under certain conditions, ethical leaders can negatively affect trust in the relationship of leader and subordinates, employee empathy development, and intrinsic motivation to act morally by creating feelings of moral inadequacy, focus on stated norms, and crowding out of intrinsic motivation, respectively. Originality/value This work contributes to the critical analysis of the constructs used commonly in social and business ethics research, and through highlighting the schism in the two-component ethical leadership construct, this paper offers remedies to improve the practice of ethical leadership which contributes to the leadership development, business ethics, and leadership ethics in the organization.
Purpose This study aims to examine how employee misconduct (EM) is conceptualised and identify the theories, most-cited articles, research countries, approaches, antecedents, mediating factors, consequences and moderators within EM research, along with recommendations for future investigation. Two research questions are addressed: What are the current trends and key factors contributing to EM? What potential directions exist for future research in this domain? Design/methodology/approach This systematic review analyses publications from 2014 to March 2025, focusing exclusively on the business management field. The articles were retrieved from the Scopus database and reviewed per established SPAR-4-SLR guidelines. In total, 64 studies were systematically reviewed, consolidated and integrated. The theory, context, characteristics, methodology (TCCM) framework was also applied to categorise and organise the literature. Findings The findings reveal multiple sources of EM and individual, interpersonal and organisational antecedents and consequences. This study also offers a comprehensive contemporary review of existing research, emphasising future directions for investigating EM. Research limitations/implications This study is limited to Scopus-listed publications within business and management. As a result, it may exclude cross-disciplinary perspectives and seminal studies published before the 2014–2025 timeframe. Originality/value This review contributes by addressing a gap where no prior studies have systematically organised and integrated research on EM. Consolidating scattered findings into a structured framework enables researchers to identify neglected themes and areas requiring deeper exploration.
Purpose This study aims to examine how repeated, unmonitored opportunities for dishonesty and repeated free riding problems influence cheating and prosocial behaviour across individuals with deontological and consequentialist moral preferences.Design/methodology/approach Using three experimental games, namely the Trolley Game, the Repeated Public Good Games and the Repeated Die Rolling Game, this paper examines the effect of individuals' moral preferences on their prosocial and honest behaviour. The Trolley Game was adopted to elicit individuals' moral preferences, including deontological and consequentialist preferences, before they participated in two economic games - the repeated public good game and the repeated die game.Findings The findings show that deontologists deviated from their moral principles and engaged in dishonesty after exposure to unfair wealth distribution practices, such as public goods games that allow free-riders to enjoy the same benefits as high contributors. Both groups became more prosocial when their self-reported payoffs in the repeated die-rolling game were not subject to the threat of inspection.Research limitations/implications A practical implication of these findings is that social policies can cultivate prosocial behaviour by actively demonstrating trust. For instance, repeatedly entrusting morally inclined social workers with public funds intended to help disadvantaged individuals may reinforce prosocial behaviour among the social workers.Originality/value The authors experimental findings contribute to the moral and ethical systems literature by demonstrating that deontological commitments may erode when ethical agents operate within systems characterised by unfair wealth distribution, such as public goods environments that permit free-riding.
Purpose This study aims to explicate how and under what conditions abusive supervision relates to employees’ unethical behavior among public sector employees. Design/methodology/approach For this study data was collected from 241 employees and their supervisors working in law enforcement agencies located in a cosmopolitan city of Pakistan. The data was collected in two phases. In the first phase, subordinates rated their manager's abusive supervision and the ethical climate of the organization. In the second phase, employees rated their moral disengagement, while their managers rated employees’ unethical behavior. Findings The study found that abusive supervision relates to subordinates’ moral disengagement and their unethical behavior. Moral disengagement was found to mediate the relationship between abusive supervision and unethical behavior. Finally, self-interest ethical climate was found neither to moderate the direct relationship between abusive supervision and the moral disengagement nor the mediating role of moral disengagement linking abusive supervision to unethical behavior. Originality/value To the best of the authors’ knowledge, it is the first study that studied the moderating role of self-interest ethical climate influencing the direct relationship between abusive supervision and the indirect relationship between abusive supervision and unethical behavior through moral disengagement.
Purpose This study aims to systematically review the ethical challenges in artificial intelligence (AI)-enabled human resource management (HRM) and advance a legitimacy-based framework that explains how fairness, accountability and governance jointly shape stakeholder evaluations of algorithmic people decisions. Design/methodology/approach This review follows the scientific procedures and rationales for systematic literature reviews protocol and analyzes 87 Scopus-indexed articles published in ABDC 2022 A* and A journals. The analysis combines theories–contexts–characteristics–methods mapping, thematic synthesis and quality/risk-of-bias appraisal to distinguish descriptive patterns from deeper conceptual gaps. This procedure enables the review to identify not only what the literature counts but also how fairness, accountability and governance have been theorized, operationalized and empirically examined. Findings The literature is concentrated in recruitment and selection and remains dominated by organizational justice, trust, technology acceptance and algorithm aversion lenses. The synthesis identifies three recurring ethical tensions – objectivity versus embedded bias, efficiency versus procedural dignity and automation versus accountable human oversight – and shows that legitimacy depends on whether AI-supported HRM decisions are explainable, contestable, auditable and institutionally defensible. Practical implications This review provides guidance for aligning AI-enabled HRM governance with decision risk. High-stakes applications, including hiring, appraisal, promotion, compensation, monitoring and termination, require bias testing, accountability allocation, explainability protocols, human-review thresholds, appeal mechanisms, audit trails, vendor controls and mechanisms for employee and applicant voice. Originality/value This paper advances prior AI-HRM reviews by formally specifying a multilevel legitimacy framework and by treating fairness, accountability and governance as interdependent legitimacy conditions rather than separate ethical topics. It responds directly to calls for stronger sociotechnical, institutional and posthuman governance theorizing in algorithmically governed organizations.
Purpose The purpose of this study is to examine the role of corporate governance in combating corruption through the implementation of Section 17A of the Malaysian Anti-Corruption Commission Act 2009 (MACC Act) within Islamic financial institutions in Malaysia, particularly Islamic banks. This study explores how strict corporate liability requirements influence Islamic corporate governance practices operating under a dual governance framework that integrates conventional regulatory expectations with Shariah compliance principles. Design/methodology/approach This research adopts a qualitative approach based on semi-structured interviews conducted with senior compliance officers and Shariah governance experts within Malaysian Islamic financial institutions. This study involved participants from multiple Islamic banking institutions selected through purposive sampling based on their expertise in governance, compliance and Shariah oversight. The analysis evaluates institutional responses to Section 17A, mapping governance practices against the T.R.U.S.T principles (Top-level commitment, Risk assessment, Undertake control measures, Systematic review and Training and communication). Interview data were analysed using thematic analysis involving coding, categorisation and interpretation of recurring governance and compliance themes. This study assesses operational adaptations, governance integration mechanisms and compliance challenges arising from regulatory requirements. Secondary sources, including regulatory guidelines, institutional reports and governance frameworks, were triangulated with interview findings to strengthen analytical validity and consistency. Findings The findings of this study reveal that Section 17A has driven significant institutional reforms, including the establishment of specialised integrity and governance units, adoption of international standards such as ISO 37001 and strengthening of internal anti-corruption frameworks. However, operational challenges emerged because of extensive due diligence requirements, documentation burdens and third-party risk management processes, which contributed to procedural delays. Cultural resistance linked to trust-based operational traditions further highlighted the need for continuous training and internal communication. Effective harmonisation between regulatory compliance and Shariah governance was facilitated through joint supervisory mechanisms involving compliance and Shariah committees. Respondents also identified the need for sector-specific regulatory guidance, enhanced inter-agency coordination and specialised skills development, particularly in forensic auditing and digital compliance tools. Originality/value This study contributes to the literature by analysing the integration of anti-corruption corporate liability provisions within the unique dual governance structure of Islamic financial institutions. This study provides practical insights into aligning regulatory compliance with Shariah ethical values and offers policy recommendations to strengthen governance frameworks, thereby supporting sustainable and ethically grounded governance practices in Malaysia’s Islamic banking sector.
Purpose The growing global efforts toward sustainable economies and climate change mitigation have significantly intensified global interest in Green Investment (GI) as a key financial mechanism for sustainability. Hence, this study aims to conduct a bibliometric analysis and Systematic Literature Review of GI research, mapping its evolution, emerging financial mechanisms and alignment with specific Sustainable Development Goals (SDGs). Design/methodology/approach This study combines a Bibliometric Analysis and Systematic Literature Review of 272 peer-reviewed articles (2007–2024) from the Scopus and Web of Science databases, employing Biblioshiny for Performance Analysis and VOSviewer to conduct Science Mapping. Findings The findings show a significant expansion of GI research since 2017, reflecting growing global climate commitments and the integration of sustainability within financial systems. China, India and Germany emerge as leading contributors, while Sustainability, Resources Policy and the Journal of Cleaner Production represent the most influential publication outlets. The intellectual structure of the field is organized around four interconnected themes: market-based green financial instruments, renewable energy finance, institutional integration of sustainable finance, and innovation-driven green investment. Originality/value This study provides a structured synthesis of the GI–SDGs literature, organizing existing research into an integrated analytical perspective. By triangulating quantitative mapping with qualitative synthesis, it links empirical patterns with theoretical insights, offering a more coherent understanding of how GI aligns with sustainability objectives, advancing both academic discourse and policy development in sustainable finance.
Purpose This study aims to examine how ethical concerns link to specific artificial intelligence (AI)-enabled marketing applications in public discourse and whether these linkages changed after ChatGPT's public release on November 30, 2022. It addresses a research gap by analyzing AI marketing uses and AI ethics together, and tests whether a generative-AI shock reconfigures ethical attention across practice domains and stakeholder claim salience.Design/methodology/approach Using English language posts from X (2021-2023), the authors collected 584,941 tweets, retained 71,212 after quality filtering and analyzed 26,099 posts meeting an ethical concern threshold. Ethical concerns were defined from prior literature and assigned through semantic matching, while marketing applications were derived with BERTopic and explicit consolidation rules. The authors built weighted bipartite networks, compared pre/post-ChatGPT structures, identified communities and ran robustness checks for inference validity.Findings Results show a statistically supported structural reconfiguration after ChatGPT. Public discourse became more concentrated around AI-powered content creation, which emerged as the dominant application linked to multiple ethical concerns. Accuracy/misinformation and intellectual property concerns increased in centrality. Community patterns indicate redistributed ethical attention across operational, creative and growth-related marketing contexts, rather than a uniform rise across all applications in the network structure.Originality/value This study provides large-scale empirical evidence on how specific AI-enabled marketing uses connect to distinct ethical concerns in public discourse. Methodologically, it combines topic modeling, weighted bipartite network analysis and robustness tests to assess structural change. Theoretically, it advances ethics through diffusion of ethical risk and post-shock re-coupling. Managerially, the community map helps prioritize governance attention across marketing activities and stakeholder interfaces.
Purpose This study aims to identify key trends and future research directions in green finance (GF) and environmental, social and governance (ESG) research. Design/methodology/approach This study conducts a bibliometric analysis of 399 articles, complemented by a systematic content analysis. Data were collected from the years 2014 to 2024. Performance analysis and science mapping techniques were used to map publication trends, influential publications and emerging research topics synthesised into an integrative conceptual framework. Findings This study highlights the significance of GF in promoting sustainability outcomes, underscoring the importance of corporate ESG engagement. It identifies four thematic clusters: GF and sustainable development; GF and environmental sustainability; GF and green economy; and GF and sustainable investment. The findings also outline the annual scientific production and influential publications, sources, authors and countries and propose future research questions for each major thematic cluster. In addition, a conceptual framework was developed highlighting three pathways where GF functions as a catalyst that enables green innovation (GI), strengthens ESG performance and directly funds sustainable projects. Practical implications This study offers a twofold agenda for researchers and policymakers. Researchers are provided with an integrative conceptual framework and 12 targeted future research questions supported by an integrated future research roadmap. Policymakers gain insights into policy design, institutional barriers and context-specific GF implementation strategies. Originality/value This study enriches the literature by systematically integrating GF, GI, corporate ESG practices and environmental sustainability. It advances the field through a multidimensional integrative framework linking GF, GI, ESG and environmental sustainability; and a structured research roadmap identifying priority themes, underexplored areas and methodological directions. It further clarifies how green financial instruments influence climate change mitigation and sustainability outcomes.
Purpose This study aims to review international studies on Islamic business ethics and small and medium-sized enterprise (SME) sustainability while mapping major research themes and discussing the role of ethical principles in supporting economic, social and environmental sustainability. Design/methodology/approach This study uses a hybrid approach (bibliometrics and a systematic literature review). The review synthesizes the influence of Islamic business ethics on economic, social and environmental sustainability in SMEs, while bibliometric data from Scopus and Web of Science (2000–2025) map research trends and key areas. Findings The findings show a rapid increase in Islamic business ethics-SME studies after 2015, driven by sustainability agendas and ethical concerns during COVID-19. The literature is organized into loosely connected thematic clusters, with geographic concentration in Southeast Asia. Islamic business ethics enhances SME sustainability through ethical leadership, moral orientation, organizational fairness and employee commitment, contributing to economic and social dimensions. However, environmental sustainability remains under-explored and is addressed indirectly. Research limitations/implications This study is limited to English-language publications indexed in Scopus and Web of Science, a geographic focus on Southeast Asia and limited application of environmental sustainability concepts within Islamic ethics in SME studies. Practical implications SME development strategies should integrate ethical training with financial and technical support, while Islamic economic institutions play a key role in promoting ethical, inclusive and sustainable entrepreneurship. Originality/value This study offers two key contributions: integrating bibliometric mapping and a systematic review to reconceptualize Islamic business ethics as a sustainability-oriented mechanism, and proposing an ethical framework supporting SME prosperity.
