Biblical Ethics and Corporate Governance: A Conceptual Framework for Addressing Organizational Corruption

This conceptual paper develops a Biblical Ethics Informed Corporate Governance model to address organisational corruption. Drawing on a literature-based review of governance, anti-corruption reporting, and faith informed ethics, it argues that compliance centred controls alone rarely prevent misconduct when ethical culture is weak. The paper explains corruption as both a structural problem, involving information gaps, discretion, and symbolic disclosure, and a moral problem rooted in greed, self-interest, and misuse of entrusted power. It synthesises biblical virtues stewardship, integrity, justice, humility, and servant leadership as internal restraints that strengthen leaders’ conscience and shape organisational norms. These virtues are linked to governance mechanisms such as board oversight, transparency, internal controls, and consistent accountability to produce higher trust and lower tolerance for unethical advantage. The study contributes a coherent framework for integrating moral formation with institutional design and proposes directions for empirical testing across sectors and contexts in future research.

biblical ethics; corporate governance; organisational corruption; stewardship

1. Al-Faryan, M. A. S. (2024). Agency theory, corporate governance and corruption: An integrative literature review approach. Cogent Social Sciences, 10(1), 2337893. https://doi.org/10.1080/23311886.2024.2337893 [Google Scholar] [Crossref]

2. Aluchna, M., Kamiński, B., & Wrzosek, M. (2024). Anti-corruption disclosure: Evidence from the natural experiment of the Non-Financial Reporting Directive. Decision, 51, 165–182. https://doi.org/10.1007/s40622-024-00386-z [Google Scholar] [Crossref]

3. Anifowose, M. (2025). Evidence of the impact of corporate governance on ESG disclosure in sub-Saharan Africa: The moderating role of ownership structure. International Journal of Disclosure and Governance. https://doi.org/10.1057/s41310-025-00294-3 [Google Scholar] [Crossref]

4. Antunez, M., Ramalho, N., & Marques, T. M. G. (2024). Context matters less than leadership in preventing unethical behaviour in international business. Journal of Business Ethics, 192, 307–322. https://doi.org/10.1007/s10551-023-05520-y [Google Scholar] [Crossref]

5. Hilton, S. K., Puni, A., & Yeboah, E. (2024). Leadership practices and job involvement: Does workplace spirituality moderate the relationship? Cogent Business & Management, 11(1), 2316582. https://doi.org/10.1080/23311975.2024.2316582 [Google Scholar] [Crossref]

6. Li, X., Kim, J.-B., Wu, H., & Yu, Y. (2021). Corporate social responsibility and financial fraud: The moderating effects of governance and religiosity. Journal of Business Ethics, 170(3), 557–576. https://doi.org/10.1007/s10551-019-04378-3 [Google Scholar] [Crossref]

7. Magoma, A., Ernest, E., & Kasheshi, E. (2024). Board characteristics and financial performance of banks listed on frontier stock markets in East Africa: A panel analysis. Cogent Business & Management, 11(1), Article 2400615. https://doi.org/10.1080/23311975.2024.2400615 [Google Scholar] [Crossref]

8. Oh, J., & Wang, J. (2020). Spiritual leadership: Current status and agenda for future research and practice. Journal of Management, Spirituality & Religion, 17(3), 223–248. https://doi.org/10.1080/14766086.2020.1728568 [Google Scholar] [Crossref]

9. Owusu, C. A., & Agyemang, G. (2025). Turning to religion: NGO accountability in a faith-based development organisation. Accounting Forum, 1–25. https://doi.org/10.1080/01559982.2025.2505810 [Google Scholar] [Crossref]

10. Previtali, P., & Cerchiello, P. (2023). Corporate governance and anti-corruption disclosure. Corporate Governance: The International Journal of Business in Society, 23(6), 1217–1232. https://doi.org/10.1108/CG-06-2022-0275 [Google Scholar] [Crossref]

11. Sari, T. K., Cahaya, F. R., & Joseph, C. (2021). Coercive pressures and anti-corruption reporting: The case of ASEAN countries. Journal of Business Ethics, 171(3), 495–511. https://doi.org/10.1007/s10551-020-04452-1 [Google Scholar] [Crossref]

12. Sullivan, J. D. (2009). The moral compass of companies: Business ethics and corporate governance as anti-corruption tools. World Bank. https://doi.org/10.1596/23980 [Google Scholar] [Crossref]

13. Xu, B., & Ma, L. (2022). Religious values motivating CSR: An empirical study from corporate leaders’ perspective. Journal of Business Ethics, 176, 487–505. https://doi.org/10.1007/s10551-020-04688-x [Google Scholar] [Crossref]

14. Zahari, A. I., Said, J., Muhamad, N., & Ramly, S. M. (2024). Ethical culture and leadership for sustainability and governance in public sector organisations within the ESG framework. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100219. https://doi.org/10.1016/j.joitmc.2024.100219 [Google Scholar] [Crossref]

• IFRS S1 and S2: A Global and Indian Perspective with Implications for Auditors
• A Study on Consumer Attitudes and Buying Behavior towards organic Food Products
• India’s Transfer Pricing Framework: Evolution, Challenges, and Future Directions
• Application of Statistical Methods in Business Administration: A Quantitative Study on Organizational Performance
• Decoding Fintech Adoption: The Role of Trust, Risks and Perceived Benefits