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

Abstract

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.