TY  - JOUR
T1  - Ethical Governance Under Competing Stakeholder Demands: A Decision Architecture for Board Oversight, Managerial Discretion, Accountability, and Organizational Integrity
A1  - Emma Wilson
A1  - Frederik De Jong
A1  - Lara Peters
JF  - Annals of Organizational Culture, Leadership and External Engagement Journal
JO  - Ann Organ Cult Leadersh Extern Engagem J
SN  - 3108-4176
Y1  - 2024
VL  - 5
IS  - 2
DO  - 10.51847/vJPop6mTgf
SP  - 178
EP  - 187
N2  - Organizations routinely face stakeholder demands that are individually defensible yet jointly difficult or impossible to satisfy. Existing stakeholder and corporate-governance scholarship explains important elements of this problem, including value pluralism, stakeholder conflict, board involvement, managerial discretion, accountability, deliberation, and joint value creation, but these elements do not by themselves specify how ethically consequential trade-offs should be governed. This article develops a proposed ethical governance decision architecture for situations in which managers and boards must act despite competing stakeholder claims. The architecture distinguishes ethical justification from instrumental advantage, board oversight from managerial judgment, ex ante from ex post accountability, and transparency from contestability. It treats stakeholder evaluation as claim-specific rather than as a fixed ranking of stakeholder categories and makes escalation necessary when a decision exceeds delegated discretion, generates significant externalities, threatens organizational integrity, or leaves materially irreconcilable claims. Decision traceability links these elements by requiring the organization to preserve the reasons, information, authority, challenges, and unresolved risks associated with consequential choices. The architecture does not claim that stakeholder conflicts can be eliminated or that procedural rigor guarantees morally correct outcomes. Rather, it proposes conditions under which difficult decisions can become more bounded, explainable, challengeable, and reviewable. Its principal limitations are its non-empirical status, cross-level dependence on evidence drawn from different organizational settings, institutional variation in corporate authority, and the need for longitudinal and comparative validation.
UR  - https://apsshs.com/article/ethical-governance-under-competing-stakeholder-demands-a-decision-architecture-for-board-oversight-fto80sgbb6l7xll
ER  -