Ethics, integrity, and corporate social responsibility

integrating ethical values into sustainable business strategies

Autores/as

DOI:

https://doi.org/10.12662/2359-618xregea.v15i1.6138.pe6138.2026

Palabras clave:

ethics, integrity, ethical leadership, corporate sustainability, corporate social responsibility

Resumen

Purpose: The pursuit of sustainable development has reshaped how organizations understand their social role, intensifying expectations regarding the integration of Corporate Social Responsibility (CSR), ethics, and integrity into strategic decision-making. This study examines how CSR is embedded in corporate strategies and assesses whether ethical principles are substantively integrated into organizational culture or primarily mobilized as instruments of compliance and reputation management.

Methodology: Adopting a qualitative research design, this study draws on in-depth interviews with corporate executives, consumers, and CSR experts to explore how CSR, ethics, and integrity are incorporated into strategic management processes. The data were systematically coded and thematically analyzed using MAXQDA.

Findings: The findings indicate that effective CSR integration depends on a dynamic balance between internal motivations, external institutional pressures, and ethically oriented leadership. Organizations that align discourse with practice, grounded in authentic ethical values, strengthen their reputation, build stakeholder trust, and enhance organizational resilience. Ethical principles also support the diffusion of responsible practices across the value chain. However, persistent challenges remain, particularly regarding the measurement of intangible outcomes and the embedding of ethical coherence throughout organizational culture.

Theoretical and Practical Implications: The study demonstrates that sustainable business strategies must be grounded in ethical substance rather than formal compliance alone. Transparent governance structures, ethical leadership, and meaningful stakeholder engagement emerge as essential conditions for CSR to foster genuine organizational transformation.

Originality and Value: This research advances understanding of how CSR, ethics, and integrity intersect within corporate sustainability strategies. It identifies critical gaps in the literature and outlines avenues for future research, particularly regarding cross-cultural ethical practices and the development of robust metrics to assess their impact on organizational performance and legitimacy.

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Biografía del autor/a

Glaucia Dias Duarte, Universidade de Coimbra

Glaucia Dias Duarte is a Certified Public Accountant and career civil servant at the Federal University of Rio de Janeiro (UFRJ), Brazil, with extensive experience in public accounting, budgeting, finance, and internal control. She holds a Master’s degree in Management from the Faculty of Economics of the University of Coimbra (2023–2025), where her research focuses on the integration of Corporate Social Responsibility (CSR), ethics, and integrity into corporate strategies. She also holds an MBA in Public Finance from Universidade Candido Mendes and a Bachelor’s degree in Accounting from Faculdade Moraes Júnior – Mackenzie Rio.

Throughout her professional career, she has served in various public institutions at both municipal and federal levels, performing technical and managerial roles focused on financial management, compliance, and the improvement of public governance. Her academic and professional interests include public management, organizational ethics, sustainability, and financial governance.

Arnaldo Coelho, Universidade de Coimbra

Arnaldo Coelho holds a Master's degree from the Institute of Business Administration at the University of Poitiers and a PhD in Business Administration from the University of Barcelona. He is a professor at the Faculty of Economics of the University of Coimbra since 1987 and coordinates the Marketing programs of this Faculty. He also acts as a consultant in the areas of Organization, Strategy and Marketing and develops work in the area of Corporate Social Responsibility, Entrepreneurship, Human Behavior in the Organization (workplace spirituality, authentic leadership, …), Branding and customer behavior.
Arnaldo Coelho is a Researcher at CEBER - Center for Business and Economics Research. He is a researcher in the Marketing field, with emphasis on Relationship Marketing and Branding, Corporate Social Responsibility and Human Resources Management and has publications in several international indexed journals such as the Journal of Business Research, the European Journal of Marketing, the International Journal of Human Resources Management, among others. He acts, as well, as a business consultant in the fields of marketing and strategy.

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Publicado

2026-03-10

Cómo citar

DUARTE, Glaucia Dias; COELHO, Arnaldo. Ethics, integrity, and corporate social responsibility: integrating ethical values into sustainable business strategies. Revista Gestão em Análise, Fortaleza, v. 15, n. 1, p. e6138, 2026. DOI: 10.12662/2359-618xregea.v15i1.6138.pe6138.2026. Disponível em: https://unichristus.emnuvens.com.br/gestao/article/view/6138. Acesso em: 21 abr. 2026.

Número

Vol. 15 Núm. 1 (2026): EM ABERTO

Sección

Artículos

Licencia

Derechos de autor 2026 Glaucia Dias Duarte, Arnaldo Coelho

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