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Business Ethics, Accountability and Governance Research Cluster

About us

Cluster co-leads

Dr Sepideh Parsa
Dr Satkeen Azizzadeh

About us

The Business Ethics, Accountability and Governance (BEAG) Research Cluster is a collaborative, cross-disciplinary group examining how businesses and organisations affect society and how they can be held accountable for their social, environmental and ethical responsibilities. Our members come from a range of academic backgrounds, including management, accounting, finance, law and politics, enabling us to address complex contemporary challenges from different perspectives.

Our research covers areas including business ethics and corporate accountability, labour and human rights, modern slavery, sustainable corporate governance and finance, climate and environmental responsibility, just transitions, responsible business practices, and emerging issues in AI and accountability. Current projects engage with questions ranging from corporate governance and sustainable finance to labour rights in global supply chains, modern slavery, renewable energy and communities, sustainable fashion and climate-policy uncertainty.

We undertake collaborative and innovative research and work with policymakers, businesses, civil-society organisations and other stakeholders to generate research with practical as well as academic impact. Our activities include externally funded research, policy engagement, training and capacity building, and events that encourage open discussion of important contemporary issues. The cluster's research and expertise also inform teaching and learning at Middlesex University.

A priority of the cluster is to produce high-quality research with meaningful impact on policy, practice and society. Cluster research has contributed to parliamentary evidence, policy and practitioner resources, training frameworks and wider public debate. Two cluster-related impact case studies formed part of Middlesex University's Business and Management submission to REF 2021. The impact of Middlesex Business School's research was ranked number one in the UK for quality in REF 2021.

Our research

Our research

Tim Freeman and Lilian Miles (external cluster member)

This research brings together academics in the UK and Malaysia, local NGOs and international relief agencies to improve access to sexual and reproductive health and rights and violence against women services for migrant and refugee communities in Malaysia. Aligned with UN Sustainable Development Goals 3 and 5, the work develops, delivers and evaluates community-based interventions, including capacity-building, health-awareness initiatives and practical support for women migrant workers, refugees and Rohingya adolescents. Projects have received funding from UNFPA, UK Research and Innovation, the Newton Fund, the Higher Education Innovation Fund and the University of Cyberjaya. The research has influenced policy and practice and contributed to a .

Andrea Werner, Patrick Elf, Fergus Lyon

This cross-university research collaboration between the Centre for Sustainable Fashion (London College of Fashion) and Middlesex University focuses on the transformation of the fashion sector towards sustainability. An (AHRC) funded project investigated the role of creative entrepreneurship and design in micro and small fashion enterprises (MSEs) as a driver for a more sustainable fashion industry. The research analysed that foster a balance between environmental, social, cultural and economic considerations. The research team produced a , and journal articles that focused on how sustainable fashion businesses , and on how sustainable fashion entrepreneurs act as in their industry. Our recent collaborative project, funded by Kering, focuses on new and alternative governance models for luxury fashion.

Sepideh Parsa, Runa Lazzarino, Daniel Ozarow, Chandima Hettiarachchi and Eleanora Fais (External)

Developed with the Anti-Trafficking Monitoring Group and supported by the Higher Education Innovation Fund, this research examines how local authorities fulfil their responsibilities as Modern Slavery First Responders. The findings identify inconsistencies in awareness, training and procedures, alongside examples of effective partnership working and specialist provision. Consultation with councils, civil-society organisations and experts with lived experience informed a survivor-centred and trauma-informed . The framework supports local authorities in developing appropriate training for frontline staff, specialists and strategic leaders. Findings from the project also informed , contributing to policy debates about modern-slavery reform and strengthening the capacity of local authorities to identify and support survivors.

Sepideh Parsa, Ian Roper (External Member), Andrea Werner and Chandima Hettiarachchi

Supported by internal and external funding, this research explores how businesses govern labour rights and modern slavery across global supply chains. Comparative work on British and German companies shows that stronger regulation does not necessarily lead to better practice when requirements allow selective or symbolic responses. Related research in Sri Lankan tea and garment supply chains examines how multinational expectations interact with locally embedded employment practices, highlighting both worker support and persistent inequalities. Recent work considers how ethical responsibilities for human rights can be embedded more effectively within corporate governance and decision-making. Findings from this research informed , contributing to current policy debates about modern-slavery reform, corporate accountability and stronger protection for workers.

Alireza Rohani

This research examines how uncertainty surrounding future climate regulation influences corporate environmental action. It challenges the assumption that companies with strong environmental commitments necessarily achieve lower emissions. The findings suggest that, when the direction of climate policy is unclear, companies may postpone substantial investment in emissions reduction while continuing with environmental governance, targets and disclosure. Corporate commitments may therefore fail to produce meaningful environmental improvements without a clear and credible regulatory framework. The research highlights the importance of consistent climate policy in encouraging long-term investment and supporting corporate decarbonisation. Its policy implications align with .

Ann-Ngoc Nguyen, Sepideh Parsa, Minh Nguyen (External Member) and Andros Gregoriou (External Member)

This research examines how corporate governance and sustainable finance can strengthen environmental accountability, responsible decision-making and financial resilience. It explores corporate political engagement and carbon emissions, the contribution of board diversity to responsible tax governance, and the relationship between ESG-linked executive pay and corporate risk. Related work considers how green bonds support investment and how board independence can protect companies and their creditors from financial distress. The findings highlight the importance of effective board oversight, appropriately designed managerial incentives and credible sustainable-finance standards. The research has implications for the , the , the and the .

Lisa Schulte and Siân Stephens (External Member)

This research explores how the transition to renewable energy can deliver environmental benefits while supporting workers and local communities. Drawing on wind-energy developments in Denmark, Germany, the United Kingdom and South Africa, it examines job quality, skills, social dialogue, community participation and the fair distribution of benefits. The findings show how meaningful participation and community ownership can strengthen the legitimacy of renewable-energy projects. Internally funded work extends this research to energy-from-waste developments and their relationships with surrounding communities. The research has implications for the , the and the EU framework supporting .

Andrea Werner, Siân Stephens (External Member)

Building on long-standing research within Middlesex University Business School on the national minimum wage and ethical and social responsibility of business, this research stream investigates . Funded research projects have focused on , and the adoption of the real Living Wage in specific sectors such as and . This work has formed the basis of Living Wage Foundation toolkits, used to reach out and engage with employers.

Postgraduate research

Postgraduate Research

We welcome PhD and DProf/DBA applications that fit with our cluster’s areas of expertise, including:

  • Corporate Social Responsibility
  • Labour Rights and CSR
  • Social Accounting / Corporate Accountability
  • Corporate engagement with communities
  • Governance for sustainability
  • Ethics and social responsibility in SMEs
  • Comparative studies in business ethics, accountability, and governance

Current Research Students:

Prabhashana Gunathilake - CSR of SMEs in a post-crisis economy in the global south: A Study of Sri Lanka after the post-Covid localised economic and political crisis.

Knowledge Exchange and Teaching

Senior Leader Apprenticeship

Outputs

Outputs

  • Freeman, T., Miles, L., & Ying, K. (2025). Self-surveillance practices of factory women migrant workers receiving SRH interventions in Malaysia: The effects of salience, gendered subjectivity and universalism. Economic and Industrial Democracy, 46(1), 177–198.
  • Hettiarachchi, C., Parsa, S., & Roper, I. (2025). ‘No poverty’ (SDG 1), ‘Zero hunger’ (SDG 2) and HRM. In I. Aust-Gronarz, F. Cooke, & J. Semeijn (Eds.), The Elgar Companion to Human Resource Management and the Sustainable Development Goals (pp. 16–29). Edward Elgar Publishing.
  • Liu, L., Shahrour, M.H., Wojewodzki, M. and Rohani, A. (2025). Decoding energy market turbulence: A TVP-VAR connectedness analysis of climate policy uncertainty and geopolitical risk shocks. Technological Forecasting and Social Change, 210, p.123863.
  • Parsa, S., Fais, E., Lazzarino, R., Ozarow, D., & Hettiarachchi, C. (2026). A Training Framework for Local Authorities as Modern Slavery First Responders in England and Wales. Middlesex University.
  • Parsa, S., Ozarow, D., Lazzarino, R., Fais, E., Hettiarachchi, C., & Fookes, J. (2025). The Development of a Preliminary Training Framework for Local Authorities as Modern Slavery First Responders in England and Wales. Middlesex University.
  • Parsa, S., Roper, I., Maurer, I., & Müller-Camen, M. (2025). Soft law regulation and labour rights reporting: A deficit in moral legitimacy? Accounting Forum, 49(1), 20–44.
  • Parsa, S., & Werner, A. (2025). Raising the Bar: How Corporate Codes of Ethics Can Strengthen Responses to Modern Slavery. Institute of Business Ethics.
  • Shahrour, M. H., Rohani, A., & Wojewodzki, M. (2026). What do we need to know about biodiversity in economics and business? Journal of Applied Accounting Research. Advance online publication.
  • Stephens, S., Azizzadeh, S., & Au, W. C. (2025). Legitimacy in the literature: Distinguishing between perceived and actual value congruence in carbon reduction initiatives. Business Strategy and the Environment, 34(6), 7070–7084.
  • Werner, A., & Burcikova, M. (2026). Support for SMEs’ Contributions to Tackling the Nature and Biodiversity Crisis in the Fashion and Textile Industries. Middlesex University, London.
  • Wojewodzki, M., Shahrour, M. H., Rohani, A., Barnes, B. R., & Lau, C. K. M. (2026). Can credit rating changes affect corporate carbon emissions? Some evidence from the S&P 500. Business Strategy and the Environment. Advance online publication.

  • Aliyu, S. (2024) Issues in sustainability reporting assurance: evidence from interviews. Sustainability Accounting, Management and Policy Journal. 15 (3), pp. 628-653. 
  • Au, W., Stephens, S. and Ahmed, P.K. (2024) Relational HR Practices in Malaysian SMEs: An Ethics of Care Perspective. Journal of Business Ethics 191, pp. 323–336.
  • Elf, P., and Werner, A. (2024) The (only) future of fashion? The role of small sustainable entrepreneurship in driving transformational change In: Scott, K., Curtis, B. and Pajaczkowska, C. (eds) The Future of Fashion Education: Speculation, Experience and Collaboration (pp. 199-207). Routledge DOI: 10.4324/9781003505426-21
  • Freeman, T., Miles, L. and Ying, K. (2024) Self-surveillance practices of factory women migrant workers receiving SRH interventions in Malaysia: The effects of salience, gendered subjectivity and universalism Economic and Industrial Democracy
  • Hettiarachchi, C., Parsa, S. and Roper, I. (2024). Benevolent authoritarianism, paternalism and religious humanitarianism in Sri Lanka: a dependent or autonomous HR?. The International Journal of Human Resource Management, pp.1-21.

  • Au, W.C., Stephens, S., Pervaiz, K. A. (2023) I Am Not Just a Nurse –The Need for a Boundaried Ethic of Care in the Context of Prolific Relationality, Journal of Business Ethics 186,  pp. 493-510  
  • Freeman, T., Miles, L., Ying, K., Mat-Yasin, S., and Lai, W.T. (2023) At the limits of 'Capability': The sexual and reproductive health of women migrant workers in Malaysia, Sociology of Health and Illness, 45(5), pp. 947-970 DOI:10.1111/1467-9566.13323
  • Parsa, S., Roper, I., Maurer, I., and Mueller-Camen, M. (2023). Soft law regulation and labour rights reporting: a deficit in moral legitimacy?. In Accounting Forum (pp. 1-25)
  • Parsa, S. and Werner, A. (2023) Addressing challenges to labour rights reporting on global value chains: social governance mechanisms as a way forward. In: Kacanski, S. , Kabderian Dreyer, J. and Sund, K. J. , eds. Measuring Sustainability and CSR: From Reporting to Decision-Making (Ethical Economy, 64). ‎Springer, Cham, pp. 95-106
  • Rohani, A, Jabbour, M, and Aliyu, S (2023) Corporate incentives for obtaining higher level of carbon assurance: seeking legitimacy or improving performance? Journal of Applied Accounting Research 24(4), pp. 701-725

  • Elf, P., Werner, A., Black, S. (2022) Advancing the circular economy through dynamic capabilities and extended customer engagement: Insights from small sustainable fashion enterprises in the UK. Business Strategy and the Environment, 31 (6), 2682-2699.
  • Miles, L., Endut, N., Freeman, T., Ying, K., Lai, W. and Mat-Yasin, S. (2022) A handbook to support the sexual and reproductive health needs of factory women migrant workers. Pulau Pinang, Malaysia, Universiti Sains Malaysia.
  • Parsa, S., Roper, I. and Hettiarachchi, C. (2022) Transparency and disclosure in supply chains: modern slavery and worker voice. Project Report. Middlesex University, London & University of Essex, Colchester, UK
  • Schulte, L., Stephens, S., Klindt, M. P., Umney, C. and Robinson, B. (2022). Final report: Wind Energy and the just transition. Political and socio-economic pinch points in wind turbine manufacturing and windfarm communities in Europe and South Africa. Project Report. Middlesex University UK, Aalborg University DK, University of Leeds UK, Nelson Mandela University ZA.

  • Miles L., Freeman, T., Lai, W.T., Mat-Yasin, S., and Ying, K. (2021) ': The Sexual and Reproductive Health needs of factory women migrant workers in Malaysia', Economic and Industrial Democracy,  DOI:10.1177/0143831X211024725 [ABS 3*]
  • Parsa, S., Dai, N., Belal, A., Li, T. and Tang, G., 2021. Corporate social responsibility reporting in China: Political, social and corporate influences. Accounting and Business Research, 51(1), pp. 36-64.
  • Stephens, S. and Robinson, B. 2021. The social license to operate in the onshore wind energy industry: a comparative case study of Scotland and South Africa. Energy Policy. 148 (b). 
  • Werner, A. (2021). Why do managers of small and medium-sized businesses seek voluntary Living Wage accreditation?–an exploration of choice rationales. European Journal of Work and Organizational Psychology, 30 (6), 778-789.
  • Werner, A. (2021). Living wage implementation in adult social care: challenges, solutions and benefits. Project Report. Middlesex University
Our partners

Collaborations (Our partners)
Institute of Business Ethics Supporter

Our cluster works with the Institute of Business Ethics, of which Middlesex University is an institutional supporter.

Events

Events

  • Shan Wang:  Can AI Check the Accountant? Exploring AI and Accountability in Tax Practice - October 2026
  • Valerio Capraro: The Illusion of Knowing: How Fluent AI Changes Human Judgement and How We See Ourselves - November 2026
  • José Luis Ferreira: Ethics for an Open Society - November 2026.
Our staff Our staff

Our PhD students

  • Folakemi Brown-Emodi: SME Participation in Policy Development in England for Social Value, Skills and Inclusive Growth: Governance Mechanisms, Intermediaries and Implications for Civic Actor Roles
  • Soumodip Ghosal: Understanding the EU Digital Product Passport and Assessing the Preparedness and Potential Impact on the Textile and Apparel Supply Chain of India.
Get in touch

Get in touch

If you are interested in the work of the Business Ethics, Accountability and Governance Research Cluster or attending one of our regular meetings, please contact:

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