AbstractMultinationals’ aggressive tax lobbying that involves free-riding behaviour and results in disproportional benefits to the disadvantage of other taxpayers, is problematic for several reasons. Such lobbying undermines the legitimacy of tax legislation and has a negative impact on trust in the tax system. Based on Immanuel Kant’s ethical theory, this article first suggests a new normative basis for a moral duty that requires multinationals and their leaders to be transparent about their political activities and tax lobbying. Next, it introduces a (...) new concept of transparency in respect of tax lobbying. ‘Deliberative transparency’ requires multinationals and their leaders not only to be open about their reasons for tax lobbying, but also to deliberate with stakeholders and, maybe even more importantly, to provide evidence supporting their lobbying positions. Finally, based on these new understandings, additional government interventions against aggressive tax lobbying are suggested, for example mandatory stakeholder consultation, reporting on stakeholder attitudes and perception, and evidence-based lobbying requirements. (shrink)

Organisational approaches to talent management are often concerned with the ways that a small proportion of relatively high-performing employees are identified and managed in relation to the majority. Despite a growing literature on talent management, no papers have provided any guidance on how to evaluate it from an ethical standpoint. After considering what is meant by talent, this paper considers the ethical issues that arise from the operation of talent management programmes. These considerations are then used to create a framework (...) that has the potential to influence the practical design of talent programmes and which may focus further debate into the ethics of talent management. (shrink)

Organisational approaches to talent management are often concerned with the ways that a small proportion of relatively high‐performing employees are identified and managed in relation to the majority. Despite a growing literature on talent management, no papers have provided any guidance on how to evaluate it from an ethical standpoint. After considering what is meant by talent, this paper considers the ethical issues that arise from the operation of talent management programmes. These considerations are then used to create a framework (...) that has the potential to influence the practical design of talent programmes and which may focus further debate into the ethics of talent management. (shrink)

This paper takes up recent challenges to consequentialist forms of ethically evaluating risks and explores how a non-consequentialist form of deliberation, Kantian ethics, can address questions about risk. I examine two cases concerning ethically- questionable financial risks: investing in abstruse financial instruments and investing while relying on a bailout. After challenging consequentialist evaluations of these cases, I use Kant’s distinction between morals and prudence to evaluate when the investments are immoral and when they are merely imprudent. I argue that the (...) investment practices are imprudent when they do not take adequate precautions to secure the firm’s long- term flourishing. They are immoral in a Kantian sense when they risk the destruction of the financial system upon which the firms depend. The upshot of my analysis is that moral actions require more risk aversion than prudent actions and prudent actions require more risk aversion than expected-value-maximizing actions. (shrink)

The idea that business firms qualify as group moral agents offers an attractive basis for understanding corporate moral responsibility. However, that idea gives rise to the “corporate autonomy problem” (CAP): if firms are moral agents, then it seems we must accept the implausible conclusion that firms have basic moral rights, such as the rights to life and liberty. The question, then, is how one might retain the fruitful idea of firms as moral agents, yet avoid CAP. A common approach to (...) avoiding CAP appeals to specific features of human embodiment, such as vulnerability to pain, as the basis for attributing moral rights to human persons but not to firms. But that response has less purchase in a Kantian framework, which does not ground moral status in such particularities of human embodiment, but rather in the rational nature that humans share with other rational beings. To avoid CAP while retaining a (broadly) Kantian framework, one does better to rely on features of firms as cooperative, compositionally derivative moral agents, created for the pursuit of specific ends. As derivative agents, firms do not qualify as Kantian ends in themselves, and thus are not appropriate bearers of basic moral rights. To further clarify the level of consideration we owe to firms, I draw on Darwall’s distinction between recognition respect and moral esteem, arguing that we should not respect firms as unconditional ends in themselves, but rather esteem morally autonomous firms as collective achievements of their human members. (shrink)

Nonprofit organizations play a crucial role in society. Unfortunately, many such organizations are chronically underfunded and struggle to meet their objectives. These facts have significant implications for corporate philanthropy and Kant’s notion of imperfect duties. Under the concept of imperfect duties, businesses would have wide discretion regarding which charities receive donations, how much money to give, and when such donations take place. A perceived problem with imperfect duties is that they can lead to moral laxity; that is, a failure on (...) the part of businesses to fulfill their financial obligations to nonprofit organizations. This article argues the problem of moral laxity rests on a misinterpretation of Kantian ethics and, therefore, is really not a problem at all. As such, we argue corporate philanthropy while an imperfect duty should be interpreted more akin to perfect duties and, as a consequence, moral laxity does not arise for those corporations committed to acting on the basis of the moral law. More specifically, firms have duty-based obligations on the basis of benevolence, and as good corporate citizens, to help fund non-profit organizations. (shrink)

While researchers in business ethics, moral philosophy, and jurisprudence have advanced the study of corporate agency, there have been very few attempts to bring together insights from these and other disciplines in the pages of the Journal of Business Ethics. By introducing to an audience of business ethics scholars the work of outstanding authors working outside the field, this interdisciplinary special issue addresses this lacuna. Its aim is to encourage the formulation of innovative arguments that reinvigorate the study of corporate (...) agency and stimulate further cross-fertilization of ideas between business ethics, law, philosophy, and other disciplines. (shrink)

Although much work has been done on Kant’s theory of moral agency, little explored is the possibility of a Kantian account of the moral agency of groups or collectives that comprise individual human beings. The aim of this paper is to offer a Kantian account of collective moral agency that can explain how organized collectives can perform moral actions and be held morally responsible for their actions. Drawing on Kant’s view that agents act by incorporating an incentive into their maxims, (...) it is argued that groups of agents can engage in practical deliberation in much the same way individual agents can, resulting in the formulation of a distinctive “group maxim” for which the group, as such, can be morally responsible. (shrink)

There has been a longstanding controversy in research as to whether moral judgment is the result of an analytical or an intuitive process. Today, researchers increasingly recognize that moral judgments can be the result of both intuition and analysis, and that the two paths can lead to different results. This raises the question as to which of the two processes leads to a better moral judgment. The article develops a typology of moral problems depending on their moral uncertainty and moral (...) equivocality and links the derived types with analysis and intuition effectiveness. The typology considers four types of moral problems: compliance problems (low uncertainty, low equivocality), professional ethics problems (high uncertainty, low equivocality), conformity problems (low uncertainty, high equivocality) and ethical dilemmas (high uncertainty, high equivocality). The article argues that compliance and professional ethics problems are best solved analytically, whereas intuition is assumed to be more suitable for conformity problems and ethical dilemmas. Moreover, the article shows that it is not sufficient to contrast intuition with analysis alone. The higher the moral uncertainty, the more important the interplay of intuition and analysis becomes in making moral judgments. (shrink)

Does Kantian moral agency require phenomenal consciousness? More to the point, can firms be Kantian moral agents—bound by Kantian obligations—in the absence of consciousness? After sketching the mechanics of my account of corporate agents, I consider three increasingly demanding accounts of Kantian moral agency, concluding that corporate agents can meet each successively higher threshold. They can act on universalizable principles and treat humanity as an end in itself; give such principlesto themselves,treattheir own‘humanity’ as an end itself, and act out of (...) respect for the law; and to the extent necessary, draw on empathically generated information and insights to inflect their performance, all in the absence of phenomenal consciousness. I close by rejecting two further arguments that phenomenal consciousness is nonetheless conceptually or practically necessary for Kantian moral agency. (shrink)

In business ethics journals, Kant’s ethics is often portrayed as overly formalistic, devoid of substantial content, and without regard for the consequences of actions or questions of character. Hence, virtue ethicists ride happily to the rescue, offering to replace or complement Kant’s theory with their own. Before such efforts are undertaken, however, one should recognize that Kant himself wrote a “virtue theory” (Tugendlehre), wherein he discussed the questions of character as well as the teleological nature of human action. Numerous Kant (...) scholars argue that Kant already erected precisely the kind of integrative moral architecture that some of his modern interpreters (while aiming to supersede him) wish to construct. For business ethics, this divergence of scholarly opinion is of crucial importance. It shows first that the standard portrayals of Kant’s ethics in business ethics textbooks—as rigidly deontological, narrowly individualistic, and hence unsuitable for the specific demands of corporate agency—might have to be revised. Second, discussions in the business ethics literature on stakeholder-engagement and managerial decision-making likewise stand to gain from a more nuanced picture of Kant’s moral philosophy. Third, a reassessment of Kant’s ethics with regard to questions of personal character and moral sentiments might also lead to a more favorable view of the relevance of his ethics for managerial practice. Last, but not least, the many current attempts to reconcile Kant’s freedom-oriented philosophy with virtue theories stand to benefit considerably from a better understanding of how Kant himself conceived of one such synthesis between the formal and substantial aspects of morality. This, ultimately, could lead to an important overlapping consensus in the academic literature as to the role and relevance of virtuous conduct in business. (shrink)

Our understanding of emotional labor, while conceptually and empirically substantial, is normatively impoverished: very little has been said or written expressly about its ethical dimensions or ramifications. Emotional labor refers to efforts undertaken by employees to make their private feelings and/or public emotion displays consistent with job and organizational requirements. We formally define emotional labor, briefly summarize research in organizational behavior and social psychology on the causes and consequences of emotional labor, and present a normative analysis of its moral limits (...) focused on conditional rights and duties of employers and employees. Our focus is on three points of conflict involving rights and duties as they apply to the performance of emotional labor: when employees’ and organizations’ rights conflict, when employees’ rights conflict with their duties, and when organizations’ rights conflict with their duties. We discuss implications for future inquiry as well as managerial practice. (shrink)