Envisioning the ‘Sharing City’: Governance Strategies for the Sharing Economy Abstract Recent developments around the sharing economy bring to the fore questions of governability and broader societal benefit—and subsequently the need to explore effective means of public governance, from nurturing, on the one hand, to restriction, on the other. As sharing is a predominately urban phenomenon in modern societies, cities around the globe have become both locus of action and central actor in the debates over the nature and organization of the sharing economy. However, cities vary substantially in the interpretation of potential opportunities and challenges, as well as in their governance responses. Building on a qualitative comparative analysis of 16 leading global cities, our findings reveal four framings of the sharing economy: ‘societal endangerment,’ ‘societal enhancement,’ ‘market disruption,’ and ‘ecological transition.’ Such framings go hand in hand with patterned governance responses: although there is considerable heterogeneity in the combination of public governance strategies, we find specific configurations of framings and public governance strategies. Our work reflects the political and ethical debates on various economic, social, and moral issues related to the sharing economy, and contributes to a better understanding of the field-level institutional arrangements—a prerequisite for examining moral behavior of sharing economy organizations.

Business’ Environmental Obligations and Reasoned Public Discourse: A Kantian Foundation for Analysis Abstract The Kantian categorical imperative process of rational reflection and reasoned social discourse is theoretically capable of forming the moral environmental maxims applicable to business. This article argues that rational environmental discourse demands that business has an imperfect duty to develop relevant unbiased information, and perhaps to disseminate this information through participation in business-public coalitions. For the environmental problem, this “rationality” particularly concerns (i) our obligations toward future generations and distant people while recognizing that they cannot participate in current discourse, and (ii) the rules for gathering and assessing the evidence that should govern our environmental preservations and enhancements. Both these concerns demand certain scientific information requirements, as well as logical decision criteria that are perceived as stable across both overlapping generations, and affected peoples (as argued by Rawls in a different context). The criteria for Rawls’ “considered moral judgments” are shown to apply to resolutions of these business-related ethical conundrums. In a way similar to Kant’s anthropological examinations of humanity’s antisocial behaviors, this article also examines various biases that inhibit this social reasoning.

What’s in an App? Investigating the Moral Struggles Behind a Sharing Economy Device Abstract In recent years, the sharing economy (SE) has attracted considerable attention, both scholarly and popular, relating to its capacity to enforce or undermine extant economic conventions. However, the process through which technological developments can effectively have this outcome of altering extant conventions on what is morally acceptable or desirable is still unclear. In this paper, we draw on the work of Boltanski and Thévenot (On justification: economies of worth. Princeton University Press, Princeton, 2006) and the notion of agencement to investigate the moral and performative dimension of controversies related to the SE. The research stems from a qualitative case-based study of the controversy following Uber’s implementation in Montréal’s taxi market. We contribute to the literature on the SE through an empirical study of the moral debates entailed in the unfolding in situ of a SE device. We also add to the literature using the ‘Orders of Worth’ framework (2006) by showing how a compromise is solidified. We find that beyond discursive strategies, it is the concrete recomposition of laws, conventions, devices, persons, etc. that harmonised different definitions of the common good. Finally, we contribute to the literature on the relationship between technology, ethics, and social change by capturing the specific values that legitimise Uber, and by following their unfolding throughout a controversy.

Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers Abstract The objective of this paper is to investigate, through a qualitative study based on 38 semi-structured interviews with agents who provide assurance of sustainability reports, how they perceive and manage ethical issues underlying the verification of sustainability reports. Most of the ethical issues observed involve four interconnected aspects: the commercialism underlying sustainability assurance, the symbolic nature of the verification process, interdependency between auditing and consulting activities, and familiarity with the audited companies. The findings shed light on the reflexivity of assurance providers on these issues and the legitimation strategies used to explain how they reconcile the independence and impartiality required for auditing activities with commercial aspects related to client–provider relationships. The study also shows the role of contextual variables in the ethics of assurance services. The paper contributes to the literature on the legitimacy of sustainability assurance and commercialism of the audit function. Practical implications and avenues for future research are also developed.

Sharing Economy, Sharing Responsibility? Corporate Social Responsibility in the Digital Age Abstract The sharing economy has transformed economic transactions, created new organizational forms, and contributed to changes in consumer culture. Started as a movement with promises of a more sustainable, democratic, and inclusive economy, the sharing economy, and its impact on issues such as privacy, discrimination, worker rights, and regulation, is now the subject of heated debate. Many of these issues root in the changes that digital technologies have brought and the unresolved moral and ethical questions emerging therefrom. This special issue contributes to this ongoing debate with five articles that develop theoretical frameworks and conduct empirical investigations, providing fine-grained analyses of urgent issues in the sharing economy. In this article, we highlight these and other issues that we believe deserve further attention from business ethics scholarship.

A Cross Level Investigation on the Linkage Between Job Satisfaction and Voluntary Workplace Green Behavior Abstract Building on the broaden-and-build theory of positive emotions and on social role theory, this research investigates the linkages among prior job satisfaction, voluntary workplace green behavior (VWGB), and subsequent job satisfaction as dependent on work group gender composition. With a multi-source, multi-time dataset, our random coefficient modeling demonstrated that job satisfaction positively predicts VWGB and that this pattern is more salient in work groups with more females. In addition, while VWGB does not yield job satisfaction in a subsequent time period, this positive linkage occurs in work groups with fewer females. This research offers theoretical implications for understanding the internal states and personal benefits of voluntary green performers as well as for the role of work group gender diversity on the linkages between prior job satisfaction and VWGB and between VWGB and subsequent job satisfaction. Our findings also illuminate the practical benefits of environmentally sustainable organizations.

Do Firms’ Slack Resources Influence the Relationship Between Focused Environmental Innovations and Financial Performance? More is Not Always Better Abstract Environmental research has usually highlighted that the existence of slack resources in an organization helps allocate investment to innovative initiatives. However, the existing literature has paid very limited attention to how slack resources can influence the effects of focused and diversified innovations in different ways. Agency theory scholars claim that a manager’s first preference when confronted with discretionary resources will not generate positive investments for the firm, but their own opportunistic preferences. The differences between focused and diversified environmental innovations allow us to gain a better understanding of the financial impact of being focused and how slack resources matter in this context. We analyze a longitudinal sample of 5845 environmental patents from the 75 largest companies in the electrical components and equipment industry worldwide. Our results show that high levels of slack resources reduce the existing positive relationship between focused environmental innovations and a firm’s financial performance. These results contribute to delineating the theoretical and empirical implications of focused versus diversified environmental innovations and extend the literature on ethical dilemmas concerning managers’ use of slack resources in the firm.

It’s About Distributing Rather than Sharing: Using Labor Process Theory to Probe the “Sharing” Economy Abstract The sharing economy has been examined from many angles, including the engagement of customers, the capabilities of the technological platforms, and the experiences of those who sell products or services. We focus on labor in the sharing economy. Labor has been regarded as one type of asset exchanged in the sharing economy, as part of the customer interface when services are sold, or as a party vulnerable to exploitation. We focus on labor as a position in relationship to owners of capital. While new typologies to characterize the sharing economy are emerging, we argue that a well-established framework that has been applied across historic types of work arrangements can offer a robust analysis of enduring and new labor issues. We draw upon labor process theory (LPT) from early formulations to recent applications to guide an analysis appropriate to the sharing economy. We use both central and less explored concepts from LPT (obscuring and securing surplus value, technology as control, invisibility of owners and managers, and possessive individualism) and use Uber as a case to illustrate application of the framework. By considering labor, capital, and the power dynamics between them, we draw attention to unequal exchange and distributive justice, fundamental for taking a business ethics approach to labor in the sharing economy.

The Contribution of Management Control Systems to Environmental Capabilities Abstract A growing number of companies are implementing proactive environmental strategies with the objective of gaining competitive advantage through an enhanced reputation, the reduction in production costs, and a first-mover advantage in the green product market. Yet according to the natural-resource-based view, the development and maintenance of unique and valuable environmental capabilities are the central elements allowing companies to gain financial benefit from their proactive environmental strategy. In this context, management control systems can contribute to the development of environmental capabilities by focusing attention on strategic priorities and stimulating dialogue. Through a single case study, and building on Simons’ (Levers of control: how Managers use innovative control systems to drive strategic renewal, Harvard Business School Press, Boston, 1995) four levers of control, we propose a conceptual framework of management control levers that show how companies can enhance (1) stakeholder integration capability through the joint use of belief, boundary, and diagnostic control systems; (2) shared vision capability through the joint use of the belief and boundary systems; (3) organizational learning capability through the use of interactive control systems and to a lesser extent diagnostic control systems; and (4) continuous innovation capability through the use of interactive control systems, belief systems and to a lesser extent diagnostic control systems.

The Influence of Corporate Sustainability Officers on Performance Abstract The creation of a specialized executive position that oversees sustainability activities represents a distinct shift in the structure of top management teams and their approach for addressing sustainability concerns. However, little is known about these management team members, namely the corporate sustainability officers or CSOs. We examine CSO appointments and their association with subsequent sustainability performance. Our results indicate that the creation of a CSO position may represent more of a symbolic versus substantive governance mechanism. Further tests suggest that CSO expertise and the firm’s existing sustainability performance affect the association between the CSO and post-appointment sustainability performance. We find no association between CSO appointments and subsequent sustainability performance for firms that were already poor performers, while firms possessing relatively higher levels of prior sustainability performance appointing a CSO begin to experience significant improvements to performance after 3 years. We further find that CSOs with prior sustainability expertise are associated with increases in sustainability performance in firms that were already strong performers, but not in firms with poor sustainability performance. Non-expert CSOs, on the other hand, are associated with initial decreases in performance for poor performing firms, whereas better performing firms hiring non-expert CSOs are able to rely on other sustainability attributes of the firm and benefit from improvements in performance in the long term. We discuss the potential importance of these positions as it relates to symbolic versus substantive governance mechanisms through the lens of top management team literature streams.