Discussion of “Ethical Climate, Social Responsibility and Earnings Management”

In this discussion of Shafer’s (J Bus Ethics, 2013, doi:10.​1007/​s10551-013-1989-3) empirical research published in this issue, I raise several issues for future research. For example, I encourage ethics research to more carefully consider their use of climate versus culture, and call for an elucidation of the different characteristics of the two constructs. Additionally, the relationship between corporate ethical climate and employees’ perceptions of the importance of ethical behavior is complex. Because research commonly calls for organizations to improve their climate in order to improve ethical behavior, an exploration of the exit, voice, loyalty, or neglect options of employees in light of varying organizational ethical climates should be further explored.