Smartphones with Global Positioning System (GPS) apps offer simple and accurate tools to collect data on human mobility. However, their associated ethical challenges remain to be assessed. We used the Emanuel framework to assess the ethical concerns of using smartphone GPS to record mobility patterns of young adults in rural South Africa for a larger study on mobility and HIV risk (Sesikhona). We conducted four focus groups (FGDs) with individuals eligible for the Sesikhona study. FGD data were coded using (...) the Emanuel framework. Participants perceived use of smartphone GPS to study human mobility and HIV risk as valuable. They raised concerns about invasion of privacy and confidentiality. Also mentioned were risk/benefit ratio, informed consent and ongoing respect. Concerns expressed provided a useful evidence-base for the development of a guide to inform future participants about ethical issues arising in the use of GPS technology to track mobility and health-related issues. (shrink)

What ethical framework should be used as a basis for teaching business ethics? Should business ethics be taught by ethicists in a separate course, by business faculty in business courses, or perhaps by both? These are some of the issues this paper will address. The paper begins with a review of the literature concerning approaches to teaching business ethics. Next, some ethical frameworks for teaching business ethics are considered. Finally, the paper proposes that (...) students should apply their own personal values to business ethical issues in the classroom, thus providing future business leaders with a process for resolving ethical dilemmas. (shrink)

This paper carries forward the conceptual clarification of normative theories of business ethics ably begun by Hasnas in the January 1998 issue of BEQ. This paper proposes a normatively neutral framework for discussing and assessing such normative theories. Every normative theory needs to address these seven issues: it needs to specify a moral principle that identifies (1) recommended values and (2) the grounds for accepting those values. It also must specify (3) a decision principle that business people (...) who accept the theory can use. It must determine (4) who the normative theory applies to and (5) whose interests need to be considered. It must also outline (6) in what contexts it applies, and (7) what legal and regulatory structures it assumes. Once clarified, this paper applies the framework to the normative versions of stockholder theory, stakeholder theory, and ISCT. It is concluded that ISCT is the most promising normative theory currently under discussion, but that there are some major issues that ISCT has not dealt with yet. (shrink)

Infamous cases like Enron and Bernie Madoff question whether business is an inherently dubious activity. Honorable Business argues that there is, in fact, such a thing as honorable business, which seeks to generate value not only for itself but for all parties to its transactions-and to society generally.

This study aims to contribute to the understanding of business news coverage of corporate social responsibility within a comparative international context by investigating two business newspapers, The Wall Street Journal from the United States and The Financial Times from the United Kingdom. Drawing on the news framing research and the implicit and explicit CSR framework of Matten and Moon, this content analysis shows that business news coverage of CSR in the United States and in the United (...) Kingdom differs in terms of news framing, motive attributions of CSR as a concept, motive attributions of referenced companies in relation to CSR, general tone toward the concept of CSR, and the general tone toward referenced companies in relation to CSR. Most significantly, findings suggest that business news plays different roles in constructing and legitimizing CSR in the two countries. In the United States, CSR’s legitimacy and its conceptual positivity may be more implied through the coverage of singular events or actors, whereas in the United Kingdom, CSR’s illegitimacy and its conceptual negativity may be more exposed for further discussion through the coverage of larger societal contexts. Other theoretical as well as practical implications are also discussed. (shrink)

Business schools are frequently blamed for corporate ethical scandals by failing to develop integrity and critical ethical thinking skills in managers. What should business schools teach to address this? The paper proposes a framework for the development and evaluation of a business ethics curriculum, which is grounded on the AACSB learning goals of ethical understanding, reasoning abilities, managerial knowledge and ethical capacities. The framework is two building blocks in the form of tests, which together provide (...) quality measures for business ethics content and a definition of the scope and depth of knowledge an ethics curriculum should contain. Overall, the framework is a supplement to the AACSB guidelines and its purpose is to be a curriculum development tool. (shrink)

Business schools are frequently blamed for corporate ethical scandals by failing to develop integrity and critical ethical thinking skills in managers. What should business schools teach to address this? The paper proposes a framework for the development and evaluation of a business ethics curriculum, which is grounded on the AACSB learning goals of ethical understanding, reasoning abilities, managerial knowledge and ethical capacities. The framework is two building blocks in the form of tests, which together provide (...) quality measures for business ethics content and a definition of the scope and depth of knowledge an ethics curriculum should contain. Overall, the framework is a supplement to the AACSB guidelines and its purpose is to be a curriculum development tool. (shrink)

Value is a basic concept in economics, ethics and sociology. Locke made labour the source of value, whereas Smith referred to an ideal exchange and Kant specified that commodities only have a market price, no intrinsic value. One can distinguish two modern concepts of value, an economic one trying to explain value in terms of utility, interest or preferences, and an ideal one considering values as ends in themselves. On this basis, Durkheim constructed his theory of value, which was developed (...) by his followers Mauss and Bouglé and further by Bataille. Their line of thought makes it possible to develop a conceptual framework, which can be used to criticise neo-liberalism, big business and the effects of globalisation, while at the same time defending the moral value of business and giving an interpretation of the anti-globalisation protests. (shrink)

Contemporary business trends in Africa portray a spate of paradoxes in her socio-economic development. For instance, there is a rapid increase of international interventions and establishment of multinational corporations as a result of globalization; yet not much of this has been domesticated. Industrial and infrastructural developments are sprawled around us; yet unemployment is on the increase. While financial institutions and government agencies take capricious interests and levies in businesses; the human community and environment are left out in tatters. The (...) media advertises business via any means possible, ignoring questions about moral values of individual persons in the society as well as companies that drive the economy. These happenings, no doubt, raise genuine cause for concern as it threatens African indigenous morality. This is a pointer to the fact that there is something lacking. That desideratum is a unifying business ethic. This paper is a research that attempts to fill that ethical gap. It is considered that the philosophical concept of Ubuntu – an African traditional philosophy of social existence is essential. It supports and encourages integral human development, and as such can serve as an ethical ideal in an ever-dynamic business operation in Africa. (shrink)

Purpose The purpose of this paper is to propose an e-business assessment framework for organizations that aim to enhance the effectiveness of their online presence and maximize the benefits that result from it. The framework is based on three main pillars derived from the academic literature research: e-marketing strategies, customer relationship management strategies and business model strategies. Design/methodology/approach This paper reviews the literature from e-Marketing, CRM and business model strategies, leading to the generation of an (...) e-Business assessment framework. Second, it takes 19 case studies and analyzes them using ATLAS.ti, through qualitative content analysis, to validate that framework. Findings Pragmatic advice for practitioners derives from research results considering that this framework enables managers to characterize the company in terms of its e-business approach, making it possible to determine the level of depth of competitive online strategies. Lessons for an improved e-business approach can be derived from this paper. Originality/value This study proposes a novel e-business framework to assist organizations that want to have an online presence. This framework is comprised of the factors identified in the literature review that contribute to define and scope that online presence. The framework is then validated through the collection of 19 case studies of companies that have this online presence, validating the theoretical findings. (shrink)

The Societal Marketing Concept represents a shift in the focus of business activities from fulfilling the desires of “individual” consumers in the “short-term” (marketing concept) to protecting the “collective” interests of the society in the “longterm.” In this research we develop a conceptual framework that identifies three processes through which the transition from marketing to societal marketing concept takes place. These three processes are Socially Responsible Marketing, Environmentally-Friendly Marketing, and Morally Just Marketing. Each of these three components is (...) developed by reviewing the relevant literature in the related fields, examples are given, and marketing implications are discussed. We evaluate the acceptance of the Societal Marketing concept, identify reasons for its limited success, and discuss how the acceptance and practice of Societal Marketing Concept by businesses, consumers, and public policy makers can possibly be increased. The final section of the paper identifies Global Societal Marketing Concept as the next possible paradigm. (shrink)

This paper is a contribution to the discussion of how religious perspectives can improve business ethics. Two such perspectives are in natural law of antiquity and recent Catholic social doctrine and teaching. This paper develops a conceptual framework from natural law and CSD/T that business leaders can adopt to build an ethos of humanistic management. This “Human Dignity-Centered” framework fills the gap between time-tested Christian norms and contemporary firm-leaders’ concrete needs. “Human dignity” is used as a (...) rhetorical device to convey the idea that firms are composed of dynamic social networks, with an ultimate purpose of serving human needs. Ultimately, the principles and virtues the framework employs have a logic that should inspire excellence, as ethical practices and concern for human welfare lay a foundation for long-term business prosperity. In a one-frame visual representation, this paper portrays: firm leadership challenges; a transforming ethical prism of principles and virtues; and results and feedback mechanisms. The accompanying narrative describes each element and how each affects humanistic management. Finally, illustrative company examples and questions are provided to illustrate how the framework can be used to benefit human flourishing. The framework provides an adjunct to current formulations of improving managerial excellence. (shrink)

This article first addresses the question of “why” we teach business ethics. Our answer to “why” provides both a response to those who oppose business ethics courses and a direction for course content. We believe a solid, comprehensive course in business ethics should address not only moral philosophy, ethical dilemmas, and corporate social responsibility – the traditional pillars of the disciple – but also additional areas necessary to make sense of the goings-on in the business world (...) and in the news. These “new pillars,” that we advocate include moral psychology, organizational design and behavior, motivational theory, and a unit on how society, business, and law interact. This last unit builds upon the work of Francis P. McHugh (1988) who urged an integration of “disciplines related to business ethics.” Our seventh pillar would encompass an integration of law, socio-political theory, and policy to demonstrate how business helps construct its own regulatory framework. The concluding recommendation is for a comprehensive “Seven Pillars” of business ethics approach. (shrink)

Despite the fact that Islam is one of the major religions, the frameworks of this faith are yet to be fully understood. As a consequence, it is being confused with activities contrary to its teachings. Islam has an elaborate treatment for almost every aspect of life including the affairs of business. Business is an acceptable and dignified occupation, which has to be conducted within the given frameworks. Islam encourages the creation, acquisition and consumption of wealth, and the fulfilling (...) of certain conditions in so doing. Wealth is held in trust as a gift from God. The terms of reference of this trust are to be complied with. Ethical principles do play a major role in shaping the behavior of a Muslim, in or out of business. In an era of globalization, the need for a better understanding of the premises of Islamic faith cannot be overemphasized. (shrink)

This paper contributes to a growing body of literature analyzing the social responsibilities of SMEs (Sarbutts, 2003, Journal of Communication Management 7(4), 340-347; Castka et al., 2004, Corporate Social Responsibility and Environmental Management 11, 140-149; Enderle, 2004, Business Ethics: A European Review 14(1), 51-63; Fuller and Tian, 2006, Journal of Business Ethics 67, 287-304; Jenkins, 2006, Journal of Business Ethics 67, 241-256; Lepoutre and Heene, 2006, Journal of Business Ethics 67, 257-273; Roberts, 2003, Journal of (...) class='Hi'>Business Ethics 44(2), 159-170; Williamson et al., 2006, Journal of Business Ethics 67, 317-330) by designing a conceptual framework based on the Strategic Management Theory, which links social issues to the creation of sustained competitive advantages for SMEs. Firstly, the paper reviews literature on corporate social responsibility (CSR) and especially on the creation of social capital for SMEs. An exploration of Strategic Management Theory follows, focusing on the Positioning and Competence Based Schools, with the objective to find an answer to the question: how do social and environmental issues fit in the logic of creation of competitive advantage and what role do they play during strategic planning? The contributions of Hart (natural resourced based view) and Porter and Kramer (development of strategic intent in social responsible actions) are then related to the framework of possible growth paths of SMEs (Hong and Jeong, 2006, Journal of Enterprise Information Management 19(3), 292-302) in order to answer this question. Strategies that could trigger or lever these growth paths are then discussed. Following the recommendation Thompson and Smith (1991, Journal of Small Business Management 29(1), 30-44) gave to focus on the "study of CSR behaviors instead of perceptions," a medium-sized Austrian company in the food producing industry has been identified for an exploratory case study analysis to test the applicability of this theoretical framework for the description of the actual responsible business behavior (RBB) of an SME. This company is typical of one of the 250.000 SMEs which account for 99.6% of the Austrian economy. Based on the findings and the discussion, this paper presents a strategic planning tool for SMEs aiming to embed RBB into the corporate strategy. (shrink)

As business environments become more complex and reliant on information systems, the decisions made by managers affect a growing number of stakeholders. This paper proposes a framework based on the application of normative theories in business ethics to facilitate the evaluation of IS related ethical dilemmas and arrive at fair and consistent decisions. The framework is applied in the context of an information privacy dilemma to demonstrate the decision making process. The ethical dilemma is analyzed using (...) each one of the three normative theories—the stockholder theory, stakeholder theory, and social contract theory. The challenges associated with the application of these theories are also discussed. (shrink)

How can we make businesspeople more concerned about the truth of the information they spread or allow to circulate? In this age of ‘fake news’, ‘business bullshit’ and ‘post-truth,’ the issue is of the utmost importance, especially for business trustworthiness in the internet economy. The issue is related to a kind of epistemic responsibility, that consists in accounting for one’s own epistemic wrongdoings, such as making a third party believe something false. Despite growing interest in epistemic misbehavior in (...) the literature of business ethics, the question of epistemic responsibility has been neglected. The aim of this paper is therefore to address this gap, by proposing a notion of epistemic responsibility for business, that may help regulate undesirable epistemic behavior, such as the spreading of false information. To define this notion of epistemic responsibility, I have introduced the concept of epistemic fault. Being epistemically responsible consists in being disposed to account for alleged epistemic faults. This notion of epistemic fault relies on a theoretical framework which combines a typology of eight ‘epistemic values’, a normative stance regarding these values, and a dispositional approach to epistemic virtues and vices. I use this theoretical framework to integrate the various accounts of epistemic virtues and vices found in the literature into a single explanatory scheme. Combined with the notion of epistemic responsibility itself, such an integrative framework should facilitate the practical application of an operational epistemic ethics in business, i.e., the development of virtuous epistemic practices. (shrink)

Despite the fact that Islam is one of the major religions, the frameworks of this faith are yet to be fully understood. As a consequence, it is being confused with activities contrary to its teachings. Islam has an elaborate treatment for almost every aspect of life including the affairs of business. Business is an acceptable and dignified occupation, which has to be conducted within the given frameworks. Islam encourages the creation, acquisition and consumption of wealth, and the fulfilling (...) of certain conditions in so doing. Wealth is held in trust as a gift from God. The terms of reference of this trust are to be complied with. Ethical principles do play a major role in shaping the behavior of a Muslim, in or out of business. In an era of globalization, the need for a better understanding of the premises of Islamic faith cannot be overemphasized. (shrink)

Providing a vibrant four-color design, market-leading BUSINESS ETHICS: ETHICAL DECISION MAKING AND CASES, Ninth Edition, thoroughly covers the complex environment in which managers confront ethical decision making. Using a proven managerial framework, this accessible, applied text addresses the overall concepts, processes, and best practices associated with successful business ethics programs--helping readers see how ethics can be integrated into key strategic business decisions. Thoroughly revised, the new ninth edition incorporates coverage of new legislation affecting business ethics, (...) the most up-to-date examples, and the best practices of high-profile organizations. It also includes 20 all-new or updated original case studies. (shrink)

This paper examines the relationship between individuals' gender and their ethical decision models. The study seeks to identify asymmetries in men's and women's approaches to ethical decision making and differences in their perceptions of how same-sex and other-sex managers would likely act in business and nonbusiness situations that present an ethical dilemma. Results indicate that the models employed by men and women differ in both business and nonbusiness settings, that both sexes report changing models when leaving business (...) settings, and that women were better predictors of both sex's likely ethical models. (shrink)

The “Protect, Respect, Remedy” Framework along with the UN Guiding Principles on Business and Human Rights is the current global standard regarding corporate conduct. This article analyses the UN Framework from the vantage point of labour rights in India by looking at the garment supply chain. It argues that it can do little to induce states and businesses to bring substantive improvements to working conditions in a largely informal economy like India. Without the state performing its duty (...) to protect human rights, the secondary responsibility of corporations can do very little in realising the rights of workers. Nonetheless, its tallest contribution is that it has given a platform for civil society to push for better conduct from all businesses and marks the beginning of a unified international business and human rights agenda. (shrink)

Business ethics education aims to enable students to become conscious of their own values and develop the capacity to voice such values and make value-consistent decisions. However, a student’s personal values and the capacity to act on them tend to change after graduation. In this study, we discuss how moral learning is different in real work life compared to a business school setting, and we explain why graduates may downplay or abandon their values after graduation. We launch the (...) concept of dynamic moral capacity (DMC), defined as the metacognitive routines for processing moral decision outcomes, motivated by humility goals. We suggest that future courses in business ethics develop DMC to avoid value drift and negative moral learning over time after graduation. Finally, we discuss how DMC can be included in the instructional framework of giving voice to values and thus increase its impact on moral learning after graduation. (shrink)

This study introduces a human empowerment framework to better understand why some businesses are more socially oriented than others in their policies and activities. Building on Welzel’s theory of emancipation, we argue that human empowerment—comprised of four components: action resources, emancipative values, social movement activity, and civic entitlements—enables, motivates, and entitles individuals to pursue social goals for their businesses. Using a sample of over 15,000 entrepreneurs from 43 countries, we report strong empirical evidence for two ecological effects of the (...) framework components on prosociality. We find that human empowerment lifts entrepreneurs’ willingness to choose a social orientation for their business, and reinforces the gender effect on prosociality in business activity. We discuss the human empowerment framework’s added value in understanding how modernization processes fully leverage the potential of social business activities for societies. (shrink)

The effectiveness of a compliance management framework can be guaranteed only if the framework is based on sound conceptual and formal foundations. In particular, the formal language used in the CMF is able to expressively represent the specifications of normative requirements that impose constraints on various activities of a business process. However, if the language used lacks expressiveness and the modelling constructs proposed in the CMF are not able to properly represent different types of norms, it can (...) significantly impede the reliability of the compliance results produced by the CMF. This paper investigates whether existing CMFs are able to provide reasoning and modeling support for various types of normative requirements by evaluating the conceptual foundations of the modeling constructs that existing CMFs use to represent a specific type of norm. The evaluation results portray somewhat a bleak picture of the state-of-the-affairs when it comes to represent norms as none of the existing CMFs is able to provide a comprehensive reasoning and modeling support. Also, it points to the shortcomings of the CMFs and emphasises exigent need of new modeling languages with sound theoretical and formal foundations for representing legal norms. (shrink)

Integrating corporate social responsibility (CSR) initiatives in business is one of the great challenges facing firms today. Societal stakeholders require much more from the firm than pursuing profitability and growth. But these societal stakeholders often simply assume that increased societal expectations can easily be accommodated within efficiently run business operations, without much attention devoted to process issues. We build upon the core—periphery thesis to explore potential avenues for firms to add recurring CSR initiatives to their existing business (...) practices. Based on Siggelkow's (Admin Sei Quart 47: 125-159, 2002) analysis of organizational change, we conceptualize seven major patterns of CSR initiative adoption. We develop a new organizing framework showing how a firm can integrate CSR initiatives in business. Within the new framework, each of the seven patterns represents an idiosyncratic path through which recurring CSR initiatives can be included as practices into conventional operations. We also explore the nature of the resulting internal fit between recurring CSR initiatives and business practices. (shrink)

In the last few years, some attempts have been made to overcome the disparity between environmental ethics and business ethics. However, as the situation now stands the various positions in business ethics have not incorporated any well-developed theoretical foundation for environmental issues, and conversely, environmental ethics is failing to capture an audience that could profit greatly from utilizing its theoretical insights and research. In this paper, we attempt to provide a unified conceptual framework for business ethics (...) and environmental ethics that can further the dialogue that has recently begun, perhaps bringing it to a deeper theoretical level. (shrink)

This theoretical paper takes an agency-theoretic approach to questions of corporate social responsibility (CSR). A comparison of various extant frameworks focusses on how CSR agency emerges in complex multi-agent and multi-sector stakeholder networks. The discussion considers the respective capabilities and relevance of these frameworks – culminating in an integrative CSR practice model. A short literature review of the evolution of CSR since the 1950’s provides the backdrop for understanding multi-agent cross-sectoral stakeholder coalitions as a strategic determinant of today’s organizational behavior. (...) The paper turns to Werhane’s coupling of moral imagination and systems thinking and forging stakeholder coalitions in problem contexts that were traditionally deemed intractable by for-profit organizations. However, it identifies the problem that the systems approach treats macro-agents (organizations, stakeholders) as given (“black-boxed”) and shies away from more radically re-imagining the possibilities of reassembling agency from the bottom up. Actor Network Theory (ANT) provides such a method, which strictly commits to treating organizational behavior as a product of technological, human and environmental micro-processes. ANT, however, is lacking a genuine moral deliberative stance in designing complex CSR coalitions. In an attempt to capitalize on the respective strengths of these frameworks (Systems thinking and ANT) the paper tends to a recent iterative series of “situational transactive” models that are rooted in the US pragmatist tradition and seek to capture intelligent planning processes in complex problematic contexts. The contribution proposes a new CSR practice model, which assigns specific roles to the theoretical contributions of ANT, system thinking and pragmatism in complex deliberation processes. This model can be industry-tested in a future study. (shrink)

In the last few years, some attempts have been made to overcome the disparity between environmental ethics and business ethics. However, as the situation now stands the various positions in business ethics have not incorporated any well-developed theoretical foundation for environmental issues, and conversely, environmental ethics is failing to capture an audience that could profit greatly from utilizing its theoretical insights and research. In this paper, we attempt to provide a unified conceptual framework for business ethics (...) and environmental ethics that can further the dialogue that has recently begun, perhaps bringing it to a deeper theoretical level. (shrink)

Employability is an important indicator of the competency of the employees. Employability model is a useful analytical framework for studying the ever-changing relationship between higher education and the job market. At present, the demand for business English graduates is increasing, however, there is a skill gap between their educational readiness and the recruitment requirements. In order to solve this problem, this study adopted mixed methods research and carried out the research design according to the exploratory sequence design to (...) construct an employability model for business English graduates. A 46-item scale was developed to measure the employability of business English graduates’ employability. After assessment, it was found that the employability of business English graduates was multi-dimensional, with three dimensions—professional knowledge, generic competencies, and career management and 10 sub-dimensions—English language skills, foreign trade competencies, computer and internet application skills, social skills, learning and development, personal traits, thinking ability, work ethics, career identity and planning, and service awareness. This study verified that the employability of business English graduates reached the standard of talent training and met the requirements of employers. There were employability differences in gender, places of origin and educational institutions. From this study, it could be inferred that cultivation of business English majors should be multi-dimensional. (shrink)

This paper introduces a new conceptual framework for studying moral climate in business firms, offering an alternative to other theoretical models currently in the literature. The framework integrates recent advances in organizational climate theory into a new conceptualization of the moral climate construct that explains how moral climates evolve in organizations and suggests moral climate change.

Game theory involves deliberating about what to do in light of what other people are likely to do. One of the central frameworks of game theory is the prisoner’s dilemma, in which participants who make rational choices end up in suboptimal outcomes. Using the prisoner’s dilemma to model competition between firms sets the stage for a new and promising approach to business ethics: the market failures approach.

Business actors create and operate in global production networks that bring them in contact with regulatory frameworks across multiple levels and domains. Importantly, they also participate in shaping those regulatory frameworks. But what are the specific interests they pursue in their involvement in regulation? Traditionally, scholars tended to assume that the focus of business actors is primarily on avoiding (stringent) public regulation. Recent developments have highlighted a broader range of business interests, however. Accordingly, this paper investigates (...) class='Hi'>business positions on the ascription of duties and rights in regulation, specifically in the fields of due diligence, supply chain liability, and extraterritorial jurisdiction. The paper explores these issues in the context of business regulation in the field of Human Rights, looking at the United Nations Guiding Principles on human rights, their German implementation in the ‘Nationaler Aktionsplan Wirtschaft und Menschenrechte’ and the associated processes, in particular. (shrink)

The future of the free market depends on fair, honest business practices. Business Ethics: Contemporary Issues and Cases aims to deepen students’ knowledge of ethical principles, corporate social responsibility, and decision-making in all aspects of business. The text presents an innovative approach to ethical reasoning grounded in moral philosophy. Focusing on corporate purpose—creating economic value, complying with laws and regulations, and observing ethical standards—a decision-making framework is presented based upon Duties-Rights-Justice. Over 40 real-world case studies allow (...) students to grapple with a wide range of moral issues related to personal integrity, corporate values, and global capitalism. Richard A. Spinello delves into the most pressing issues confronting businesses today including sexual harassment in the workplace, cybersecurity, privacy, and environmental justice. (shrink)

In this paper we present a theoretical hybrid framework for ethical decision making, drawing upon Emmanuel Levinas’ view on ethics as “first philosophy”, as an inherent infinite responsibility for the other. The pivotal concept in this framework is an appeal to a heightened sense of personal responsibility of the moral actor to provide the ethical context within which conventional approaches to applied business ethics could be engaged. Max Weber’s method of reconciling absolutism and relativism in ethical decision (...) making is adopted to provide the synergy between personal responsibility and contextual realities, forging a coherent framework. The paper concludes by discussing ways that business could make way for the flourishing of ethics of responsibility in individuals. (shrink)

Responsible business conduct (RBC)—the corporate activities and initiatives that proactively address corporate involvement in human rights, environmental, and governance threats—has become an increasingly used means to counteract and prevent adverse effects of global businesses. Unlike other business sectors whose adverse impacts and RBC efforts (or lack thereof) are well documented, a comprehensive understanding of the state of commodity trading (CT), has been missing. In response, this paper uses a multidisciplinary literature review to provide an integrative understanding of the (...) current state of research on the relationship between CT and RBC. Based on a review of 131 articles, we advance a granular understanding of the current and prospective role of commodity traders in RBC by grouping extant research into three overarching themes: (1) industry self-regulation and co-regulatory initiatives, (2) government-led regulatory initiatives and policy responses, and (3) company-level management strategies impacting RBC practices. In addition to illustrating the themes through existing research and identifying gaps along the overarching themes, we use our literature review to suggest avenues for future research. The paper’s overarching contribution is, first, to synthesize previously fragmented findings into a coherent framework of CT and RBC. And second, to offer guidance on how scholarship in this important domain can be developed into a more mature, legitimate and practical stream of research. (shrink)

What are the economic, cultural and philosophical conditions in which French business ethics can develop and flourish? After a career in business, the author is now a Jesuit priest working in the social analysis programme PROJET in Paris.

In a series of papers Geoff Moore has applied Alasdair MacIntyre’s much cited work to generate a virtue-based business ethics. Central to this project is Moore’s argument that business falls under MacIntyre’s concept of ‘practice’. This move attempts to overcome MacIntyre’s reputation for being ‘anti-business’ while maintaining his framework for evaluating social action and replaces MacIntyre’s hostility to management with a conception of managers as institutional practitioners (craftsmen). I argue however that this move has not been (...) justified. Given the importance MacIntyre places on the protection of practices, the result is that much of Moore’s contribution is misplaced. Business cannot name a practice but business institutions certainly do house practices. The task then is to try to understand the circumstances under which practices might flourish and those under which they might founder in a business context. This is not aided by Moore’s redescription of all businesses as practices. (shrink)

Managing Business Ethics: Solving Ethical Dilemmas teaches students how to navigate ethical issues they will inevitably encounter using the weight-of-reasons approach. This decision-making framework can be applied at the individual, organizational, and stakeholder levels. Authors Alfred Marcus and Timothy Hargrave underscore the need for employees at all levels to carefully consider the ethical implications of their actions. Each chapter provides a case to walk through application of the framework. Mini-cases within each chapter allow students to practice applying (...) this framework on their own. A wide range of longer, real-world case studies are presented, featuring companies relevant to students such as Facebook and Amazon. This practical, down-to-earth text delves into topics not covered extensively by other books such as slow and fast thinking, the inherent conflict between the individual and organization, conformity, and the difficulties of speaking truth to power. This compelling new text offers ample opportunity for students to engage in thoughtful reflection, discussion, and application as they grapple with ethical issues big and small. Key Features: - Presents a weight-of-reasons ethical decision making framework to help students understand the steps for making the right decisions and the importance of thinking through both short-term and long-term effects - In-text examples and end-of-chapter cases applications provide ample opportunity for students to see and apply the ethical decision making framework - 20 Real-World Cases on timely topics like Sexual Harassment at Google, pharmaceutical companies and the Opioid Epidemic, and Whole Food's Conscious Capitalism. (shrink)

Narrative is increasingly being recognised as an important tool both to manage and understand organisations. In particular, narrative is recognised to have an important influence on the perception of environmental issues in business, a particularly contested area of modern management. Management literature is, however, only beginning to develop a framework for evaluating the quality and legitimacy of narratives. Due to the highly fluid nature of narratives, the traditional notion of truth as reflecting ' objective reality' is not useful (...) here. In this article, an alternative approach that evaluates a narrative in two stages is developed. First, a horizontal reading investigates the surface of the narrative, its textual features, instrumental devices and its integrity as a text, to assess the quality of a narrative. Second, a more philosophical or vertical reading makes explicit the underlying value assumptions that author and reader bring to the writing and reading of the narrative to assess the narrative's claim to legitimacy. The framework is then tested against a narrative on the relationship between business and environment as espoused by a supply chain manager of a UK-based manufacturing company. (shrink)

Corporate Social Responsibility (CSR) is a concept suggesting that good business is about more than maximizing profit. In order to achieve social legitimacy a corporation must pay attention to a complex web of values and relations, and different CSR strategies and policies can be viewed as ways to manage this complexity. The corporate legitimacy matrix introduced in this article represents the strive for social legitimacy as a balancing act along three lines: a) The sustainability dimension: Balancing economic, social and (...) environmental considerations, b) The stakeholder dimension: Balancing considerations of stakeholders at the local, national and global level, and c) The trust dimension: Balancing rational argumentation, credibility and emotional appeal. This article explores these three aspects of corporate legitimacy and how they are related. It is intended as a theoretical contribution towards a better understanding of the relationship between CSR and corporate legitimacy, as well as a practical tool to support the analysis of actual corporate legitimacy challenges. (shrink)

Improving corporate governance, business sustainability, and accountability for business organizations appears to be a global trend. Society is holding public companies responsible and accountable for their business activities and their financial reporting process. The public, regulators, accounting profession, and academic community are also taking a closer look at colleges and universities to find ways to hold these institutions more accountable for achieving their mission of providing higher education with relevant curriculum. Three areas that have recently received long-awaited (...) attention are business sustainability, professional ethics, and corporate governance. Business schools play an important and everlasting role in preparing the next generation of business leaders who possess life-long education and training of acting with integrity and upholding the highest level of ethical conduct and the heavy burden of public trust. These next generations of business leaders must understand the importance of ethical conduct, business sustainability and corporate governance corporations to our society and the complexity of financial reporting. Thus, business curriculum must reflect promotion of ethical behavior, professional accountability, and personal integrity taught to business students. Corporate governance, business sustainability, ethics including accountability, integrity, and transparency must be integrated throughout the business curriculum. The book is organized into three modules. Module I presents business sustainability, its importance, five dimensions of business sustainability performance including economic, governance, social, ethics and environmental (EGSEE), sustainability reporting and assurance and sustainability research and education. Module II provides the emergence of corporate governance, a framework for discussion of important functions of corporate governance including oversight, managerial, compliance, advisory, auditing, and monitoring as well as and integrating corporate governance into accounting research and business curricula. Module III discusses the importance of business and professional ethics, workplace ethics and trends in ethics research and education. (shrink)

Business and Society: Ethics and Stakeholder Management, 5th edition employs a stakeholder management framework, emphasizing business' social and ethical responsibilities to both external and internal stakeholder groups. A twin theme of business ethics to illustrate how ethical or moral considerations are included the public issues facing organizations and the decision making process of managers. The text is written from a managerial perspective that along with the twin themes of stakeholders and ethics, shows how to identify stakeholders, (...) incorporate their concerns into the organization's strategy and operations, and also integrate ethical wisdom into their decision making process. In addition, 35 case histories are included to help connect theory and practice through timely and interesting examples. (shrink)

In order to understand how the environment influences business owner/managers’ attitudes towards tax morale, we build a theoretical model based on a neo-institutionalist framework. Our model combines three complementary perspectives on institutions—normative, cultural–cognitive and regulatory–instrumental. This enables a broader understanding of factors that influence business owner–managers’ attitudes towards tax evasion. We test the resulting hypotheses using regression analysis on survey data on business owner/managers in Latvia—a transition country, which has undergone massive institutional changes since it was (...) part of the Soviet Union over 25 years ago. We find that legitimacy of the tax authorities and the government, feeling of belonging to the nation and perceptions of the risk and severity of punishment are all associated with higher tax morale for business owners and managers. (shrink)