The Collection "Business ethics" contains resources about major themes in Business and Economic Ethics.

Recent Submissions

  • Changing frontiers of ethics in finance : Ethics & Trust in Finance Global Prize Awards 2012–2017

    Dembinski, Paul H.; Kamerling, Josina; Perret, Virgile (Globethics.netEthics & Trust in Finance Prize (Observatoire de la Finance), 2019)
  • De Agrofoodmonitor: Maatschappelijke waardering van de Agro & Food sector

    Onwezen, M.C.; Snoek, H.M.; Reinders, M.J.; Voordouw, J. (LEI Wageningen UR, 2013)
    Deze Agrofoodmonitor beoogt de maatschappelijke waardering van de Agro & Food sector te definiëren, meetbaar te maken en aangrijpingspunten te identificeren die de waardering kunnen beïnvloeden. De aanleiding voor de agrofoodmonitor is de wens van de Agro & Food sector haar 'licence to operate' in Nederland te borgen en om duurzaam te groeien. Maatschappelijke waardering door burgers (consu-menten) is hiervoor een belangrijke voorwaarde. In deze monitor is maatschappelijke waardering gedefini-eerd als 'een houding tegenover de Agro & Food sector die positief of negatief kan zijn, en gebaseerd kan zijn op beredeneerde afwegingen en gevoelens'. Maatschappelijke waardering is een complex en dynamisch proces. Deze eerste meting van de Agro-foodmonitor is daarom ook een zoektocht naar de wijze waarop maatschappelijke waardering tot stand komt. Daarbij zijn ook onzekerheden, dilemma's en nieuwe vragen komen bovendrijven. Allereerst is een literatuurstudie uitgevoerd naar factoren die maatschappelijke waardering kunnen ver-klaren. Dit heeft geleid tot de ontwikkeling van een conceptueel model waarmee maatschappelijke waarde-ring kan worden geanalyseerd. Dit model is vervolgens vertaald in een vragenlijst waarmee maatschap-pelijke waardering en mogelijke verklarende factoren kunnen worden gemeten. De vragenlijst is voor-gelegd aan een representatieve steekproef van 3.290 respondenten. Omdat er tussen de agro-sectoren verschillen kunnen zijn in maatschappelijke waardering, evenals in factoren die bepalend zijn voor die maat-schappelijke waardering, is niet alleen de maatschappelijke waardering van de Agro & Food sector in zijn geheel gemeten, maar ook die van de afzonderlijke subsectoren: melkveehouderij, akkerbouw, tuinbouw, varkenshouderij, pluimveehouderij, supermarkten en voedingsmiddelenindustrie. Naast de kwantitatieve meting heeft er ook een kwalitatieve reflectie plaatsgevonden. Deze reflectie gaat dieper in op de thema's ambivalentie en strategische onwetendheid, omdat we vermoeden dat deze maatschappelijke waardering beïnvloeden. Deze reflectie is beschreven in het deelrapport Ambivalentie en strategische onwetendheid rond vlees.
  • Crisis management of the pricing mistakes committed by Dell

    企管系; Chi, D.-J.;Hung, Hsu-Feng; 洪敘峰 (2011-06)
    [[abstract]]Purpose: There are two purposes of this study. First, it aims to discuss some measures managers would take on the basis of an empirical case study - Dell's pricing mistakes on the web site - and find out the underlying motivation regarding consumers' attitude toward Dell. Second, there appears to be a fruitful opportunity to explore whether consumers' requests or different degrees of compensation will have any impact on organizational reputation (intangible assets). Design/methodology/approach: The survey investigates consumers' attitude toward the Dell crisis case, including how and why it affected the reputation of the company. The main questionnaire survey was conducted after the Dell pricing mistakes. In total, 433 samples were found valid and kept for further examination. The study tests the proposed hypotheses by structural equation modeling (SEM). Findings: By taking Dell's pricing mistake on the web site as an example, the study finds that managers sometimes opt for solutions unfavorable to the whole organization, in order to ensure self interest, including over quota coupons to reimburse consumers, which would be harmful to other stakeholders. Managers face not only consumers' interests but also other stakeholders' as well as corporate intangible assets. Also, consumers have different backgrounds and these characteristics will exercise influence on perceived crisis management. Originality/value: Although the academic literature has given much attention to the internet issues or crisis management, little attention seems to have been paid to the crisis potential coming from the internet. The power of consumers may hugely increase in the internet age and make the crisis graver, because the internet changes the ability of external commentators to make their opinions widely known, and hurts the reputation of corporations more deeply. A major theoretical contribution of this study is comprehension and filling the gaps in the existing literature. Agency theory and stakeholders' view provides a logical explanation of how and why these things happened. © Emerald Group Publishing Limited.
  • Patterns of corporate responsibility practices for high financial performance : evidence from three Chinese societies

    Ni, N; Egri, C; Lo, C; Lin, CYY (Springer, 2016-04-15)
    The growing literature on corporate responsibility (CR) has drawn attention to how different CR practices complement each other and interact in the form of configurations. This study investigated CR patterns associated with high financial performance for 466 firms in Mainland China, Hong Kong, and Taiwan. We applied a set-theoretic approach using qualitative comparative analysis to identify similarities and differences across these three societies in configurations of CR practices relating to customer, employee, investor, community, and environmental stakeholder groups. The extent to which the financial benefits of various configurations of CR practices are attributable to institutional factors is examined.
  • Airstrip Guidelines: Big Bend Ranch State Park

    Texas. Parks and Wildlife Department. (Texas. Parks and Wildlife Department., 2014)
    Brochure with information needed for landing within the Big Bend Ranch State Park including notable hazards, fuel stations, and fees. Park characteristics and airstrip location are listed along with mandatory pilot code of conduct. Terrain image of airstrip included.
  • The spin cycle ... and when it all goes wrong

    Antony Funnell (ABC Radio National, 2007-05-18)
    With the enormous growth in the number of public relations consultants in recent years, getting a message through the media can be fraught. Anthony Funnell speaks to three senior public affairs professionals: Rod Bruem, a former journalist and press secretary who's currently a spokesperson for Telstra, and editor of its online communication site. Amanda Lampe, a political and communications strategist who was for a time the media director for former New South Wales Premier, Bob Carr. And Sue Murray, the CEO of the National Breast Cancer Foundation.
  • Identificación del impacto de la gestión de los stakeholders en las estructuras de las empresas que desarrollan estrategias de responsabilidad social empresarial.

    Volpentesta, Jorge Roberto; Chahín, Tomás; Alcaín, Marcelo Fabián; Nievas, Gustavo Rodolfo; Spinelli, Héctor Eduardo; Cordero, María Inés; Cortejarena, Alicia; Greco, Penélope (Universidad del Rosario, 2014-12-08)
    Sobre una muestra de veinticinco empresas que actúan en territorio argentino y que manifiestan tener con la sociedad un compromiso que va más allá de la obtención de utilidades para sus accionistas, esta investigación ha procurado 1) indagar acerca de los mecanismos administrativos (comunicacionales, procedimentales, organizativos y estructurales) que ellas adoptan para poder diferenciar, escuchar y traducir las voces de sus stakeholders en acciones concretas, con el fin de satisfacer los requerimientos de los mismos, 2) inquirir si esos mecanismos responden a propuestas provenientes de organizaciones que tienen formulaciones de modelos al respecto o si son desarrollos originales surgidos de la cultura y las características de gestión de la propia empresa y 3) evaluar la efectividad de dichos mecanismos a través de la incorporación concreta de los requerimientos de los stakeholders en la visión, misión, objetivos, políticas y estrategias de las empresas, analizando la congruencia o discrepancia de lo que la empresa manifiesta y lo que ella hace realmente.
  • CSR報告書揭露程度及公司特性- 以電子業及金融保險業為研究對象

    [[advisor]]王文英; [[author]]陳建安; [[author]]Chen, Jian An; 陳建安; Chen, Jian An (2015)
    碩士
  • 網路時代企業參與公益活動的分析與反思:以微軟MSN 公益捐助計畫為例

    國關中心; 東亞研究所; 張春炎;楊昊;李柏諭;戚栩僊; Chan, Chun-Yen;Yang, Alan Hao;Lee, Po-Yu;Chi, Hsu-Hsien (2015-06)
    [[abstract]]隨著企業運用豐沛資源投入網路公益活動,青年究竟如何思考、抉擇,並藉此過程實現公共性?本文擬以微軟MSN即時的公益捐助計劃(「□」計劃),作為研究個案,透過情況分析、行動分析與批判反思等三階段論述,對應探索此一個案的現象、意義與公共性。最後,本研究據此提出「雙重反思路徑」,希望能有助於探索青年參與企業倡議的網路公益活動時所需關注的理性反思能力。
  • Transitie & innovatie : inspirerende projecten Kennisbasisonderzoek VI 2011-2014

    Schoorlemmer, H.B.; Leeuwen, M.A.E., van (Wageningen UR, 2014)
    Vier jaar geleden is begonnen met Kennisbasisprogramma Transitie en Innovatie. De opdracht van het Ministerie van Economische Zaken was kennis te verzamelen om meer grip te krijgen op de transitie naar een duurzamere samenleving. Wageningen UR is voortvarend aan de slag gegaan met het doorgronden van veranderingsprocessen bij betrokkenen, beleid en instituties. Ook zijn creatieve oplossingsrichtingen ontwikkeld, toegepast en gemonitord. Deze brochure laat een aantal voorbeelden zien.
  • Consumer decision-making for animal-friendly products: synthesis and implications

    Ingenbleek, P.T.M.; Immink, V.M. (2011)
    Understanding how consumers’ concerns affect the consumer decision-making process is important for developing a market for animal-friendly products. This paper presents a synthesis of research on the role of animal welfare in consumer decision-making. Drawing on basic models and concepts from consumer behaviour literature, we present the findings along the lines of five phases of the consumer decision-making process: (i) need recognition; (ii) information search; (iii) information evaluation; (iv) purchase decision; and (v) post-purchase evaluation. Consumer decision-making about animal-based food products is routine, situational and sometimes irrational, instead of based on complete information. Consumers associate animal welfare with a higher quality perception and labels and high prices further increase the perception of quality. The findings have implications for stakeholders that aim to develop a market for animal-friendly products, like (coalitions of) governments, animal interest groups, retailers and brand manufacturers.
  • The M-Net Face of Africa competition : a study on the evaluation of a public relations success story from the African continent

    Niemann, Ilse; Grobler, Anske F.; Niemann-Struweg, Ilse (Southern African Communication Association, 2008-07-05)
    The M-Net Face of Africa competition was conceived as a platform for African models to showcase their talent to the international fashion world, and to present a positive image of contemporary Africa. Other goals of this competition were to comply with M-Net's social responsibility in the greater African community where the broadcasting company functions, and to develop inter alia television broadcasting programmes for M-Net's rapidly increasing audience across the African continent. The Excellence Study (Dozier, Grunig & Grunig, 1995) formed the theoretical basis of the present study. This study argues that public relations (PR) contributes to organisational effectiveness by "using programmes to build relationships with the strategic constituencies of an organisation" (Grunig, 1992:65). 
 The major theoretical concept in the present study was the public relations campaign built around the M-Net Face of Africa competition, and the following three constructs were identified for the purposes of the present study: the seven steps in the PR campaign, the goals / objectives of the campaign and the evaluation thereof. 
 The research goal of the study was to evaluate the M-Net's Face of Africa public relations campaign by means of a standard, internationally accepted evaluation model for public relations programmes. It was established that M-Net has never formally and scientifically evaluated this PR programme, although it is generally accepted and referred to as an international PR success story. It presented itself as an ideal research opportunity and afforded the researchers the opportunity to: (1) determine the method(s) and / or model(s) M-Net has thus far used to evaluate the competition; (2) present these findings; (3) discuss these findings in terms of the suggested international evaluation model for public relations programmes / campaigns such as the M-Net Face of Africa campaign; and (4) formulate recommendations for both formative and summative research for future similar public relations campaigns.
  • Modelo de Strategizing da Responsabilidade Social Corporativa (RSC): sistematização do processo de implementação de RSC considerando o enfoque da Estratégia como Prática Responsibility

    CNPq; Welzel, Evelize; Lavarda, Rosalia Aldraci Barbosa (Universidade Federal de Santa Catarina, 2016-04-25)
    http://dx.doi.org/10.5007/2175-8077.2016v18n44p9Partindo do modelo interdisciplinar de RSC, o objetivo deste estudo é propor um modelo para o desenvolvimento e implementação de estratégias socialmente responsáveis relacionando-o ao modelo de strategizing. Para alcançar o objetivo proposto realizou-se uma pesquisa bibliográfica apresentada em forma de ensaio teórico. Entende-se que o objetivo foi alcançado através da elaboração do Modelo de Strategizing para implementação da RSC. Dessa forma, pretendeu-se oferecer uma contribuição tanto à academia quanto aos gestores das organizações, a fim de que os mesmos considerem a importância das atividades práticas de RSC, quando devidamente traduzidas em praxis, alinhadas e implementadas pelos praticantes da estratégia.
  • Responsabilidad social empresarial y global reporting initiative.

    Trujillo Dávila, María Andrea; Trujillo Dávila, Manuela; Guzmán Vásquez, Alexánder (Universidad del Rosario, 2010-05-22)
    The organizations are aware of the needs to inform the economics yields results through the financial statements, since they are required by stockholders, the governments control’s organisms and others stakeholders. Accounting, as a financial information system, allows to present these informs through the main activities. However, the changes of the economic development’s conception, the ecological conscience’s raising, the social differences dissatisfactions between other causes, had taken the organizations to be in the need to inform the environmental and social yields, besides of economics yields.
  • Corporate tax avoidance (part 1): you cannot tax what you cannot see

    Parliament of Australia; Senate Economics References Committee (Commonwealth of Australia, 2015-08-18)
    This interim report summarises the findings of the Senate Inquiry into corporate tax avoidance and aggressive minimisation, after holding five public hearings and receiving more than one hundred submissions. Given both the public interest and new issues that have been raised over the course of the inquiry, it will continue through the latter half of the year with a provisional final reporting date of 30 November 2015. This interim report makes 17 recommendations over four areas: • evidence of tax avoidance and aggressive minimisation; • multilateral efforts to combat tax avoidance and aggressive minimisation; • potential areas of unilateral action to protect Australia's revenue base; and • the capacity of Australian government agencies to collect corporate taxes. It is expected that the final report will focus primarily on transfer pricing and profit shifting, with a secondary focus on: • excessive debt loading; • foreign companies avoiding permanent establishment in Australia; • the use of tax havens; • exemptions from general purpose accounting; and • the role of private accounting firms in tax avoidance.
  • Snake Oil in the 21st Century

    Yanchinova, Asya (Florida Atlantic University Digital Library, 2016-04-14)
    This article questions the legality of issues that fall into the gray-area of the law in regards to misrepresentation as exemplified by the distortion of results from a lack of publishers and researchers willing to publish negative results, ineffectual disclaimers in social media content, the fine line between what is legally permissible and legally questionable advertising, and more. This article will be focusing on the many ways that misrepresentation exists in a myriad of fields and the methods by which they are currently being addressed, or not addressed. The article will also discuss the historical background, current situation, and future implications of these methods.
  • Imageries of corporate social responsibility: Visual recontextualization and field-level meaning

    Höllerer, Markus; Jancsary, Dennis; Meyer, Renate; Vettori, Oliver (Emerald Group Publishing Limited, 2013-07-09)
    In this paper, we explore how corporations use visual artifacts to translate and recontextualize a globally theorized managerial concept (CSR) into a local setting (Austria). In our analysis of the field-level visual discourse, we analyze over 1,600 images in stand-alone CSR reports of publicly traded corporations. We borrow from framing analysis and structural linguistics to show how the meaning structure underlying a multifaceted construct like CSR is constituted by no more than a relatively small number of fundamental dimensions and rhetorical standpoints (topoi). We introduce the concept of imageries-of-practice to embrace the critical role that shared visual language plays in the construction of meaning and the emergence of field-level logics. In particular, we argue that imageries-of-practice, compared to verbal vocabularies, are just as well equipped to link locally resonating symbolic representations and globally diffusing practices, thus expressing both the material and ideational dimension of institutional logics in processes of translation. We find that visual rhetoric used in the Austrian discourse emphasizes the qualities of CSR as a bridging concept, and facilitates the mediation of inconsistencies in several ways: By translating abstract global ideas into concrete local knowledge, imageries-of-practice aid in mediating spatial oppositions; by linking the past, present, and future, they bridge time; by mediating between different institutional spheres and their divergent logics, they appease ideational oppositions and reduce institutional complexity; and, finally, by connecting questionable claims with representations of authenticity, they aid in overcoming credibility gaps. (authors' abstract)
  • From taken-for-granted to explicit commitment: The rise of CSR in a corporatist country

    Höllerer, Markus (John Wiley & Sons Ltd and Society for the Advancement of Management Studies, 2013-05-20)
    This article contributes to a thriving line of research that examines issue interpretation and social accounts in order to study the adoption and diffusion of organizational concepts and management practices. It employs the empirical example of the rise of corporate social responsibility (CSR) in Austria between 1990 and 2005 to investigate the complex role institutional pressures and social positions of actors play in the local adoption of globally theorized ideas. More specifically, the study reveals distinct patterns in rhetorical CSR adoption that illustrate the initial hesitation and reluctance of an established elite in the Austrian business community towards the Anglo-American notion of 'explicit' CSR, while non-elite actors who were less favourably positioned in the social order readily embraced the concept. It is in such a sense that CSR is nevertheless instrumentalized to challenge, reinterpret, or explicitly evoke the autochthonous idea of institutionalized social solidarity. Conceptually, this research takes into account social structure, actors' positions in the social order, and resulting divergent adoption motivations - i.e. the individual, yet socially derived, relevance systems of actors - and relates them to mechanisms and processes of institutional change. (author's abstract)
  • Sustainable life cycle management : indicators to assess the sustainability of engineering projects and technologies

    Brent, Alan Colin; Labuschagne, Carin (IEEE, 2008-04-11)
    Companies that compete globally are
 progressively more required to commit to and report on the overall sustainability performances of operational initiatives,
 i.e. undertaken projects or technological innovations. A prerequisite for aligning these operational initiatives with the principles of sustainable development is a clear understanding of the various life cycles that are involved and the interactions between these life cycles. Tools are also necessary to evaluate the sustainability of these integrated life cycles. A detailed examination has shown that the current indicator frameworks that are available to measure overall business sustainability do not effectively address all aspects of sustainability at project and technology management level. A new framework to evaluate the sustainability of projects and technologies in the manufacturing sector is subsequently introduced. An approach to develop indicators that are relevant for the criteria of the sustainability assessment framework are subsequently proposed in the context of the South African process industry. Furthermore, case studies are described whereby these indicators are currently being tested. The way forward to achieve truly sustainable Life Cycle Management (LCM) in the manufacturing industry is therefore outlined.
  • Assessing the sustainability performances of industries

    alan.brent@up.ac.za; Brent, Alan Colin; Labuschagne, Carin; Van Erck, Ron P.G. (Elsevier, 2008-01-31)
    Business sustainability entails the incorporation of the objectives of sustainable development, namely social equity, economic efficiency and environmental performance, into a company's operational practices. Companies that compete globally are increasingly required to commit to and report on the overall sustainability performances of operational initiatives. The current indicator frameworks that are available to measure overall business sustainability do not effectively address all aspects of sustainability at operational level, especially in developing countries such as South Africa. Social criteria, specifically, do not receive due considerations. This article proposes a new framework to assess the sustainability of operations in the manufacturing sector.

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