15 found
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  1.  40
    Discourse Ethics and Social Accountability: The Ethics of SA 8000.Dirk Ulrich Gilbert & Andreas Rasche - 2007 - Business Ethics Quarterly 17 (2):187-216.
    Based on theoretical insights of discourse ethics as developed by Jürgen Habermas, we delineate a proposal to further develop theinstitutionalization of social accounting in multinational corporations by means of “Social Accountability 8000” . First, we discuss the cornerstones of Habermas’s discourse ethics and elucidate how and why this concept can provide a theoretical justification of the moral point of view in MNCs. Second, the basic conception, main purpose, and implementation procedure of SA 8000 are presented. Third, we critically examine SA (...)
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  2.  16
    Discourse Ethics and Social Accountability: The Ethics of SA 8000.Dirk Ulrich Gilbert & Andreas Rasche - 2007 - Business Ethics Quarterly 17 (2):187-216.
    Based on theoretical insights of discourse ethics as developed by Jürgen Habermas, we delineate a proposal to further develop theinstitutionalization of social accounting in multinational corporations (MNCs) by means of “Social Accountability 8000” (SA 8000). First, we discuss the cornerstones of Habermas’s discourse ethics and elucidate how and why this concept can provide a theoretical justification of the moral point of view in MNCs. Second, the basic conception, main purpose, and implementation procedure of SA 8000 are presented. Third, we critically (...)
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  3.  78
    Opportunities and Problems of Standardized Ethics Initiatives – a Stakeholder Theory Perspective.Dirk Ulrich Gilbert & Andreas Rasche - 2008 - Journal of Business Ethics 82 (3):755-773.
    This article explains problems and opportunities created by standardized ethics initiatives (e.g., the UN Global Compact, the Global Reporting Initiative, and SA 8000) from the perspective of stakeholder theory. First, we outline differences and commonalities among currently existing initiatives and thus generate a common ground for our discussion. Second, based on these remarks, we critically evaluate standardized ethics initiatives by drawing on descriptive, instrumental, and normative stakeholder theory. In doing so, we explain why these standards are helpful tools when it (...)
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  4.  36
    Advancing Integrative Social Contracts Theory: A Habermasian Perspective.Dirk Ulrich Gilbert & Michael Behnam - 2009 - Journal of Business Ethics 89 (2):215-234.
    We critically assess integrative social contracts theory (ISCT) and show that the concept particularly lacks of moral justification of substantive hypernorms. By drawing on Habermasian philosophy, in particular discourse ethics and its recent application in the theory of deliberative democracy , we further advance ISCT and show that social contracting in business ethics requires a well-justified procedural rather than a substantive focus for managing stakeholder relations. We also replace the monological concept of hypothetical thought experiments in ISCT by a concept (...)
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  5.  29
    Comments on BEQ’s Twentieth Anniversary Forum on New Directions for Business Ethics Research.Andrew Crane, Dirk Ulrich Gilbert, Kenneth E. Goodpaster, Marcia P. Miceli & Geoff Moore - 2011 - Business Ethics Quarterly 21 (1):157-187.
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  6.  22
    Institutionalizing Global Governance: The Role of the United Nations Global Compact.Andreas Rasche & Dirk Ulrich Gilbert - 2012 - Business Ethics, the Environment and Responsibility 21 (1):100-114.
    The United Nations Global Compact – which is a Global Public Policy Network advocating 10 universal principles in the areas of human rights, labor standards, environmental protection, and anticorruption – has turned into the world's largest corporate responsibility initiative. Although the Global Compact is often characterized as a promising way to address global governance gaps, it remains largely unclear why this is the case. To address this problem, we discuss to what extent the initiative represents an institutional solution to exercise (...)
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  7.  7
    Institutionalizing Global Governance: The Role of the United Nations Global Compact.Andreas Rasche & Dirk Ulrich Gilbert - 2012 - Business Ethics: A European Review 21 (1):100-114.
  8.  9
    Creating Value by Sharing Values: Managing Stakeholder Value Conflict in the Face of Pluralism Through Discursive Justification.Maximilian J. L. Schormair & Dirk Ulrich Gilbert - 2021 - Business Ethics Quarterly 31 (1):1-36.
    ABSTRACTThe question of how to engage with stakeholders in situations of value conflict to create value that includes a plurality of conflicting stakeholder value perspectives represents one of the crucial current challenges of stakeholder engagement as well as of value creation stakeholder theory. To address this challenge, we conceptualize a discursive sharing process between affected stakeholders that is oriented toward discursive justification involving multiple procedural steps. This sharing process provides procedural guidance for firms and stakeholders to create pluralistic stakeholder value (...)
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  9.  7
    Addressing Governance Gaps in Global Value Chains: Introducing a Systematic Typology.Stephanie Schrage & Dirk Ulrich Gilbert - 2021 - Journal of Business Ethics 170 (4):657-672.
    Multinational enterprises dominate the governance of global value chains, such that according to the concept of political corporate social responsibility, they are responsible to address governance gaps throughout the chains, even at the level of their independent suppliers. In practice, MNEs often struggle to cope with the complexity of these governance gaps, and PCSR does not provide a clear definition nor offer guidance for how to analyze and address them. By adopting the notion of governance mechanisms from GVC literature, this (...)
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  10.  2
    Addressing Governance Gaps in Global Value Chains: Introducing a Systematic Typology.Stephanie Schrage & Dirk Ulrich Gilbert - 2019 - Journal of Business Ethics 170 (4):657-672.
    Multinational enterprises dominate the governance of global value chains, such that according to the concept of political corporate social responsibility, they are responsible to address governance gaps throughout the chains, even at the level of their independent suppliers. In practice, MNEs often struggle to cope with the complexity of these governance gaps, and PCSR does not provide a clear definition nor offer guidance for how to analyze and address them. By adopting the notion of governance mechanisms from GVC literature, this (...)
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  11.  11
    Comments on BEQ’s Twentieth Anniversary Forum on New Directions for Business Ethics Research.Andrew Crane, Dirk Ulrich Gilbert & Gary Weaver - 2011 - Business Ethics Quarterly 21 (1):23-44.
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  12. Deliberating with the Autocrats? A Case Study on the Limitations and Potential of Political CSR in a Non-Democratic Context.Anna-Lena Maier & Dirk Ulrich Gilbert - forthcoming - Journal of Business Ethics.
    Extant literature on Political CSR and the role of governments in the governance of business conduct tends to neglect key implications of the political-institutional macro-context for public deliberation. Contextual assumptions often remain rather implicit, leading to the need for a more nuanced, explicit and context-sensitive exploration of the theoretical and practical boundary conditions of Political CSR. In non-democratic political-institutional contexts, political pluralism and participation are limited, and governmental agencies continue to play the most central role in regulation and its enforcement. (...)
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  13.  15
    Business Ethics Quarterly: Accountability In A Global Economy: The Emergence of International Accountability Standards to Advance Corporate Social Responsibility.Dirk Ulrich Gilbert, Andreas Rasche & Sandra Waddock - 2008 - Business Ethics Quarterly 18 (1):148-150.
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  14.  7
    Business Ethics Quarterly: Accountability in a Global Economy: The Emergence of International Accountability Standards to Advance Corporate Social Responsibility.Dirk Ulrich Gilbert, Andreas Rasche & Waddock Sandra - 2008 - Business Ethics Quarterly 18 (1):290-292.
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  15.  4
    Business Ethics Quarterly: Accountability in a Global Economy: The Emergence of International Accountability Standards to Advance Corporate Social Responsibility.Dirk Ulrich Gilbert - 2008 - Business Ethics Quarterly 18 (1):440-442.
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