Giving Meaning to Data: How Ethical Leadership Shapes Responsible Innovation in a Benefit Corporation

This study analyzes the role of ethical leadership in developing a data culture within a Benefit Corporation. Developing a data culture is crucial for the development and implementation of new technologies, first and foremost Artificial Intelligence. Through an integrated approach, the work combines a literature review with a multi-level case study based on a four-stage empirical analysis: (a) semi-structured interviews with business leaders, to understand their ethical views on data and AI, and the strategies adopted to balance innovation and responsibility; (b) NLP analysis of leaders' communication, to check for consistency between what is stated and what is practiced; c) administration of questionnaires to employees, to measure their propensity to adopt data and AI tools in relation to perceptions of ethical leadership; and (d) quantitative analysis of the data collected, through statistical techniques such as regression and principal component analysis, to identify key variables that influence the propensity to innovate. The objective of the case study is to provide empirical evidence on the role of ethical leadership in facilitating AI integration that is effective and sustainable for the organization. Ethical leadership is key to transforming data from mere control tools into a shared resource capable of generating trust, participation, and innovation. In this light, data takes on meaning as a relational and moral act that aligns technological practices with corporate values and long-term social goals. By linking data culture, leadership ethics, and business purpose, the paper contributes to the debate on how spiritual and moral principles can guide governance models and promote inclusive and sustainable innovation.