Research has revealed that workers on zero-hour contracts often do not have the same employment rights or benefits as other employees in the business, and this may include issues such as lower wage rates and no sick or holiday pay entitlements (Boxall and Purcell 2016; Elliott 2013). Zero-hours contracts can include these rights, but the ability for businesses to phrase these contracts to avoid these arguably points to the economic focus of these contracts in terms of how businesses are aiming to reduce costs by employing more flexible approaches to the employment of workers (Boxall and Purcell 2016; Elliott 2013). The issue of flexibility associated with zero-hour contracts is strongly related to the opportunity for financial flexibility for businesses in terms of cyclical trends which may occur in the accommodation and food industry and the need to reduce and increase staff levels accordingly (Rees and Smith 2017; Boxall and Purcell 2016). Whilst a business has a fiduciary duty to fulfil its economic responsibilities, these duties also carry out a moral responsibility in terms of how it meets these (Crane and Matten 2015).  This moral responsibility may include the obligation of the business to provide employment, but the provision of this employment may be based upon the current economic conditions and this may cause this provision to be related to decreased rates of pay and working hours (Fryer 2015; Driver 2007).  For some businesses with low profit margins and thus needing to undertake tight cost controls, this decision-making may only consider the economic activities, and this may undertake an approach based on actions which are legal but do not go beyond its fiduciary duties (Fryer 2015; Fisher et al 2013).

This narrow focus may therefore fail to consider the impacts of its activities on a broader range of stakeholders and may therefore be perceived as immoral due to the neglect of areas such as employment equality and opportunity (Fryer 2015; Fisher et al 2013). The development of ethical and philanthropic responsibilities beyond those of its economic and legal requirements are underpinned by models such as Carroll’s CSR pyramid (Crane and Matten 2015; Carroll and Buchholz 2011). For issues such as zero-hour contracts, whilst the decision to use these may be based upon economic responsibilities, ….