• Work

• Feedback Cycles

• Identity flexibility and sustainable cooperation
• Reconciling stakeholder interests
• Shared responsibility and sustainable cooperation

This paper examines how Corporate Social Responsibility (CSR) frameworks should address employees’ moral agency when workplace tasks conflict with their ethical convictions. While CSR has traditionally focused on external stakeholders and macro-level outcomes, the neglect of individual-level harms, what I call ethical role dissonance, represents a significant gap. Employees often face moral dilemmas when professional duties clash with personal values, creating psychological harm and undermining moral integrity. I argue that CSR commitments must extend to such harms by adopting a principle of moral accommodation, requiring firms to reassign or adjust responsibilities when the burden is minimal and the ethical beliefs in question are sincere. This framework not only prevents individual harm but also strengthens corporate culture, provides early warnings of deeper value conflicts, and generates democratic spillover effects. By situating moral accommodation within CSR, the paper reframes employee well-being and moral agency as central to sustainable and ethically sound organizational life.

The central research question of this paper is: How can CSR frameworks meaningfully accommodate employees’ moral agency when role obligations conflict with personal convictions? More specifically, the paper asks under what conditions firms should provide moral accommodation to employees facing ethical dilemmas. It further investigates how such accommodation can mitigate individual harm, strengthen organizational culture, and generate positive societal spillovers.

• -

-

—

—