Corporate Governance Practices from the Ethics of Care Perspective

Abstract

This chapter discusses corporate governance practices from the ethics of care perspective. The literature reviewed was selected based on several aspects, outlined as follows: 1. A review of previous studies that investigated, theoretically or empirically, corporate governance using the ethics of care. These include the discussion of the shareholder or stakeholder model, which best describes corporate governance from the ethics of care perspective. 2. A review of previous research that studied the risk management, enabling the possibility to undertake an analysis from an ethics of care perspective. 3. The interpretation of corporate governance practices from the feminist ethics of care perspective was applied in developing a financial planning model. Therefore, previous studies that have discussed accounting and financial reporting using the ethics of care were also reviewed. This is because the financial projection required accounting data from the financial reports as inputs for the model.