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

Recent Submissions

  • Ukrainian educational policy on the culture of entrepreneurship in globalization, Europeanization, and glocalization

    Olga Bakalinska; Olena Belianevych; Olena Honcharenko; Yuriy Pyvovar (Universitas Airlangga, 2020-04-01)
    Today, many factors contribute to the formation of educational policy in Ukraine as regards to the culture of entrepreneurial activity, in particular: globalization, Europeanization, and glocalization. Regarding the culture of entrepreneurial activity, critical stratification in the construction and understanding of business is the characteristic feature of contemporary understanding and is connected with the ‘Europeanization’ of entrepreneurial culture, etc. This article investigates general factors that influence educational policy in Ukraine, the formation of educational policy on entrepreneurship and the culture of the business. The foundation of studies in this article was the methodology of factor analysis. Diagnostic and forecasting methods made it possible to determine the prerequisites and trends for the formation of educational policy on the culture of entrepreneurship in Ukraine. The method of sociological observation helped to study employers’ representations about the status of higher education in the field of entrepreneurship culture. The methods of analysis and diagnosis were used to identify signs of modification of the Ukrainian educational policy on the culture of entrepreneurship in the context of globalization, Europeanization, and glocalization. As a result, it was possible to identify the general factors that influence the formation of educational policy in general and special ones that relate exclusively to entrepreneurial activity and the culture of an entrepreneur. The researchers claim that the pursuit to new progressive, and consistency and imitation are new trends, which must be balanced in the ethical code of the entrepreneur. It is claimed that ethical codes of entrepreneurs and ‘good practice’ are important components of Ukrainian business. At the same time, these instruments are at the formative stage; therefore, their development depends in many respects on educational policy, on the education of entrepreneurs in the spirit of good faith, the honest running of the business, and a responsible attitude to their activities.
  • Relaciones públicas socialmente irresponsables. El caso de la publicidad engañosa y desleal

    María Teresa García Nieto (Universidad Rey Juan Carlos, 2018-05-01)
    <p>La publicidad engañosa es una actividad comunicativa ilícita. Así lo recoge el ordenamiento jurídico que regula la actividad publicitaria en aquellas sociedades que pretenden garantizar el derecho de consumidores y competidores. Sin embargo, la tardía regulación jurídica se produce como consecuencia de la necesidad de controlar el comportamiento corporativo irresponsable y la falta de ética en las organizaciones anunciantes y agencias de publicidad. En este artículo pretendemos desvelar la relación que existe entre la práctica de la publicidad engañosa y el ejercicio de la responsabilidad social en las empresas, así como su vinculación con los diferentes modelos de gestión que las organizaciones practican en la las relaciones con sus públicos. De este análisis se deriva como conclusión que, ante la ineficiencia de los sistemas de autorregulación publicitaria, y la dilación de las consecuencias judiciales en la aplicación del ordenamiento jurídico, la única garantía para la prevención de la publicidad engañosa y desleal es la aplicación del modelo bidireccional simétrico en la gestión socialmente responsable de las relaciones de las organizaciones con sus públicos.</p>
  • CORPORATE SOCIAL RESPONSIBILITY: PERFORMANCE AND REPORTING

    Meltem Tumay (Selçuk University, 2008-06-01)
    Şirketlerin sosyla sorumluluğu kavramı yeni değildir. Bir şirketin ana amacı en az maliyet ile en çok gelir elde etmektir. Öte taraftan etik değerlere önem veren işadamları halka ve kendilerine karşı sorumluluklarının da bilincinde olurlar. Bu sorumlulukların yerine getirilmesi ahlaki ve sosyal sorumluluk davranışını oluşturur. Şirketlerin sosyal performansı kavramı iş ve toplum literatüründe yıllarca kullanılmış ise de çocunlukla bu kavram şirketlerin sosyal sorumluluğu, şirketlerin sosyal aktiviteleri ya da iş dünyası ve sosyal çevre arasındaki iletişim kavramları ile eşanlamlı olarak kullanılmıştır. Bu makale kısaca şirketlerin sosyal sorumluluğu kavramını performans ve raporlama konularını ele alarak inceleyecektir.
  • Employee-Related Disclosure: A Bibliometric Review

    Universidade de Santiago de Compostela. Departamento de Organización de Empresas e Comercialización; Monteiro, Albertina Paula; Aibar Guzmán, Beatriz; Garrido Ruso, María; Aibar Guzmán, Cristina (MDPI, 2021-05-21)
    Academic research specifically focused on employee-related disclosure practices is needed to enhance understanding on CSR reporting. This paper aims to provide an overview of the state-of-the-art in research on employee-related disclosure, analyzing the characteristics of the scientific production on this topic. A bibliometric analysis is conducted on the papers specifically focused on employee-related disclosure published from 2000 to 2019 in journals indexed on the Web of Science database. The findings show that relatively few studies specifically focused on employee-related disclosure have been published over the last two decades (63 papers). Most articles were published during the last 8 years (93.6%), although the highest interest in the study of employee-related disclosure among scholars concentrates on a short period around 2017. Six journals concentrate 31.75% of the publications on the subject. Most papers are empirical studies, using the content analysis technique to analyze corporate reports. Papers are spread over three research subtopics: (1) extent, quality and drivers of human resource disclosures, (2) occupational health and safety disclosures, human rights disclosures and employee-related disclosures as a legitimization tool, and (3) diversity reporting. In all research subtopics, most of the papers have been published during the last four years, confirming that employee-related disclosure is a topic of current interest to researchers. The studies found that the overall level of employee-related disclosure is low, with an increasing or irregular tendency over time. Furthermore, not all items/categories got the same attention by firms. It can be concluded that this research subject is still far from reaching the level of research on environmental reporting and important issues remain to be resolved, both theoretically and empirically
  • [News Script: Ethics bill]

    WBAP-TV (Television station : Fort Worth, Tex.) (1973-03-30)
    Script from the WBAP-TV/NBC station in Fort Worth, Texas, covering a news story about an ethics bill that requires full disclosure of the income of top state officials.
  • Different Types of Manipulation in Sport

    Centre d'économie de la Sorbonne (CES) ; Université Paris 1 Panthéon-Sorbonne (UP1)-Centre National de la Recherche Scientifique (CNRS); Markus Breuer; David Forrest; Andreff, Wladimir (HAL CCSDPalgrave Macmillan, 2018-04)
    International audience
  • Professional English. Business communication

    Kolosova, Hanna Andriivna; Narodovska, Olha Mykolaiivna (Igor Sikorsky Kyiv Polytechnic InstituteKyiv, 2021-05-24)
    The study e-book “Professional English: Business communication” is created for independent preparation of the 3rd-year students of the Faculty of Management and Marketing to develop communicative skills in the discipline "Foreign language for professional purposes". Based on the qualification characteristics of the graduate, the purpose of teaching foreign languages considers the needs of the specialist to get practical knowledge as a mean of oral and written communication in professional activities.
 To achieve the goal of learning the following tasks included: forming the ability to read original texts in accordance with the profile of the student's profession to obtain and use available information; deepening and revealing the practical knowledge of the oral language of communication.
 As a result of studying the course, students should be able to independently read texts with different purposes; to perform translations, annotations, messages, reports etc.; to prepare the defense of course and diploma projects in a foreign language; orally communicate in different ways (monologues, dialogues etc.).
 A foreign language belongs to the humanities, but teaching it at the university is closely related to other disciplines in the curriculum. Starting from the second year, students of all specialties study a foreign language using textbooks of professional orientation. That leads us to the main task of this study e-book to qualitatively improve the practical skills of students in English within the professional orientation.
  • Growing the Business Practitioner: The nature and purpose of legal studies for the non lawyer

    Unitec Institute of Technology; Ayling, Diana; Finlayson, Patricia (2015-05-03)
    Lyman Johnson explained the tenuous relationship between business people and the law in his paper, Corporate Law Teachers as Gatekeepers (2009). He draws upon the work of Milton Friedman explaining that ‘executives must also conform not only to the law but also to rules “embodied in ethical custom”’. Recent global corporate collapse has demonstrated that while many business practitioners complied with the law, they did not embody the ethical custom of their time. The Global Financial Crisis (GFC) has caused business people, governments and educators to consider the nature of business education and how is serves the wider community. Of particular focus is the nature and extent of ethical education in our business schools. This paper explores the current nature of business education and suggests that future graduate profiles should include statements which reflect the specific behavioural requirements of graduates’ workplaces. Students should be provided with the opportunity to experience and explore values in team learning situations, work integrated learning and significant projects. Teachers are challenged to create assessments which will measure student learning achievement and success in a broader business perspective. This will require a change in curriculum design to incorporate affective behaviours in business practice and embody an ethical framework reflecting society’s growing expectations of a socially responsible business community.
  • Management of responsible procurement in public organization

    Lappeenrannan-Lahden teknillinen yliopisto LUT; Lappeenranta-Lahti University of Technology LUT; Böss, Kristiina (2021-06-01)
    The aim of the thesis is to clarify how social and environmental procurement can be managed in a public organization. The aim is to clarify concrete means of how public organization could better manage responsibility in their procurement. In addition, the goal is to find out benefits and challenges that come out of acting responsible and also to clarify how responsibility can be better measured in a public organization.
 
 The research was conducted as a qualitative case study by interviewing seven people. Part of the interviewees work in a managerial position in the case company and part in the responsibility specialist position. In addition to the interviews, additional material collected from the case company was used. It included information about how widely and in which tender’s responsibility criteria are used.
 
 As a result of the study, it can be said that a company needs to have enough resources, responsible values and a strategy that leans on responsibility so that responsible management can be possible. In addition, understanding of legislation is needed. The most important benefits found from the study were cost reductions and environmental and social benefits. The most central challenges were limited working time for implementing responsibility and the fact that suppliers do not have understanding about responsibility. Instead, a responsible measuring system should be simple, understandable, and easy to track.
  • Reviewing & Relaying Best Practices for the Boards of B.C.'s Public Sector Organizations

    Lindquist, Evert; Sirois, Annie (2021-05-27)
    Influenced by the major corporate governance scandals of the early 2000s, good governance is widely accepted as a key driver for organizations’ success. Now in the 2020s, boards of organizations are expected to embody the principles of and be leaders in good governance. To support boards with this, various bodies (e.g., consulting firms, governments, international non-governmental organizations, professional institutes for directors) publish governance guidance and resources. The Crown Agencies and Board Resourcing Office (CABRO)—a central agency in the B.C. Ministry of Finance and this project’s client—is one such organization. This report captures the tasks and findings that went into providing CABRO with recommendations about the best practice standards for the boards of B.C.’s public sector organizations (e.g., Crown corporations, tribunals, advisory boards) and how these practices can be relayed. A literature review, cross-jurisdictional scan, and interviews revealed over one hundred governance practices that work or could work in the B.C. context (including alignment with the B.C. Government’s priorities). In the end, it was recommended that CABRO release a new guide that advises on contemporary best practices and emergent governance areas (e.g., board inclusivity, cyber resiliency, non-financial reporting) to address a gap in its existing materials and to provide pertinent information to those who need it (e.g., board chairs, corporate secretaries).
  • Communicating corporate social responsibility (csr): the case of companies in the central savanna province of Cundinamarca, Colombia

    Buitrago Betancourt, Jeffer Darío (Universidad Nacional de Colombia - Sede Bogotá - Facultad de Ciencias Económicas - Escuela de Administración y Contaduría Pública, 2021-04-01)
    This research sought to examine the use of websites and social networks for the corporate communication of corporate social responsibility (CSR) by companies located in the Central Savanna province of the department of Cundinamarca. An exploratory methodology with a qualitative approach and content analysis techniques was applied for reviewing the corporate websites and social networks of 369 companies located in five municipalities of this province. Results show that large and medium-sized companies far exceed micro and small ones in using these channels to communicate their CSR actions. However, in general, the communication levels on this issue are low in all companies, regardless of their size. Another relevant conclusion is that, compared to companies in other sectors, mining companies are those with a lower share in the communication of their csr actions on the web and social networks, which is paradoxical, since these enterprises regularly cause greater social pressure due to the possible impacts of their economic activity and, therefore, it would be expected that they use such means to favor their reputation.
  • Empregos verdes em Bonito: Uma perspectiva de desenvolvimento ambientalmente sustentável e economicamente sustentado

    Castelao, Raul Asseff; de Souza, Celso Correia; Frainer, Daniel Massen (2017)
    The promotion of economic growth generates externalities on the environment and even on society itself and economy. Efforts have been made by several institutions to raise the awareness of decision-makers about the need to reconcile economic growth with conservation and maintenance of the environment in pursuit of social well-being. In this sense, the concept of green economy and green employment emerges, which is shown as a strategy that enables nations, states and municipalities to reach the level of sustainable development, ie, conserving and using equitable natural resources with generation Employment and income. In this article, we measure the level of green jobs in the municipality of Bonito (MS), which is known to associate economic growth with the use of natural resources, after presenting the concept of green economy and employment. As a result, we identified that while Bonito has increased the number of green jobs in local productive activities, the largest number of jobs occupied are activities that require efficient environmental management in order to continue to exist, especially in tourism.
  • Diseño de programa de responsabilidad social empresarial para la empresa Proconvet S.A. ubicada en el municipio de Cota

    Jaimes Castañeda, Martha Cecilia; Cristancho Saldaña, Clarensse Tathy Ana; Pavas Osorio, Alejandra; Puin Abril, Alexandra Gissell (Especialización en Inteligencia Comercial y de MercadeoFacultad de Administración, Finanzas y Ciencias Económicas, 2021-05-31)
    Actualmente las organizaciones buscan alinear sus estrategias con un plan de Responsabilidad Social Empresarial, el cual pretende desempeñarse de una forma óptima en aspectos ya sean sociales, ambientales o económicos. En este proyecto se propone un plan de RSE, buscando ofrecer alternativas sociales y ambientales que la empresa Proconvet S.A. podría implementar dentro de la organización. En el transcurso del documento se realiza una revisión teórica acerca de la RSE, además de una contextualización sobre la organización PROCONVET S.A. y un análisis documental, el cual permitió definir las estrategias y proyectos que podría ejecutar la organización según sus posibilidades. Se identificaron dos áreas en las cuales puede aportar la organización; en primer lugar, se identifica la posibilidad de apoyar mediante la entrega de producto y trabajo voluntario de los colaboradores a una Asociación Defensora de Animales; en segundo lugar, la oportunidad de fortalecer el manejo de los residuos, fortaleciendo los planes pos consumo con los que ya cuenta la organización. Todo con el objetivo de determinar las posibilidades con las que cuenta la organización de contribuir con un programa de RSE, que la direccione a ser una empresa social y/o ambiental sostenible.
  • Does globalization affect the green economy and environment? The relationship between energy consumption, carbon dioxide emissions, and economic growth

    Shabbir, Malik Shahzad; Anser, Muhammad Khalid; Usman, Muhammad; Godil, Danish Iqbal; Shabbir, Malik Shahzad; Sharif, Arshian; Tabash, Mosab Iqbal; Lopez,Lydia Bares (Springer, 2021-05-21)
    This study analyzes the relationship between globalization, energy consumption, and economic growth among selected South Asian countries to promote the green economy and environment. This study also finds causal association between energy growth and nexus of CO2 emissions and employed the premises of the EKC framework. The study used annual time series analysis, starting from 1985 to 2019. The data set has been collected from the World Development Indicator (WDI). The result of a fully modified ordinary least square (FMOLS) method describes a significantly worse quality environment in the South Asian region. The individual country as Bangladesh shows a positively significant impact on the CO2 emissions and destroys the level of environment regarding non-renewable energy and globalization index. However, negative and positive growth levels (GDP) and square of GDP confirm the EKC hypothesis in this region. This study has identified the causality between GDP growth and carbon emission and found bidirectional causality between economic growth and energy use.
  • Vastuullisuusraportin sisällön määrittäminen vaatetusalan yritykselle : case Voglia Oy

    Lappeenrannan-Lahden teknillinen yliopisto LUT; Lappeenranta-Lahti University of Technology LUT; Seppä, Jenni (2021-05-25)
    Tekstiili- ja vaatetusteollisuus on tunnettu laajoista ympäristöongelmista sekä pitkistä ja moniportaisista toimitusketjuista, joissa ihmisoikeuskysymykset tulevat usein esille ketjun alkupäässä. Yrityksen tulisi tunnistaa arvoketjunsa ja huolehtia, ettei toiminnalla ole negatiivisia vaikutuksia ympäristöön. Näitä haasteita käsitellään tutkimuksessa ja miten yrityksenä voidaan näihin parhaiten vaikuttaa.
 
 Tutkimuksen päätavoitteena on selvittää vastuullisuusraportin sisältö tekstiili- ja vaatetusteollisuuden pk-yrityksen kontekstissa. Vastuullisuusraportin tulisi palvella sisällöltään tärkeimpiä sidosryhmiä ja tuoda lisäarvoa yrityksen toimintaan. Päätavoitteen saavuttaakseen, tulee vastata tutkimuksen pääkysymykseen: Mitkä ovat olennaisimmat asiat vastuullisuusraportissa, jotka tuovat arvoa yritykselle ja sen sidosryhmille? Pääkysymystä tarkennetaan alakysymyksillä: Mitkä vastuullisuuden osa-alueet ovat merkittävimpiä yrityksen kilpailukyvylle ja millaisilla mittareilla todennetaan olennaisimmat asiat? Tutkimus on kvalitatiivinen ja kyseessä on teorialähtöinen empiirinen tutkimus, jossa aineiston analysoinnin avulla täydennetään teoreettiskäsitteellistä viitekehystä. Tutkimuksen empiirisen aineiston keruu tehdään puolistrukturoiduilla teemahaastatteluilla viideltä vastuullisuuden ja kiertotalouden asiantuntijalta.
 
 Tutkimuksen perusteella vastuullisuusraporttia varten yrityksen tulee löytää omat vahvuudet ja tunnistaa olennaisimmat asiat oman toiminnan, vaikuttavuuden ja sidosryhmien kannalta, sekä huomioida kattavasti taloudelliset, sosiaaliset ja ympäristövaikutukset. Yrityksen täytyy spesifioida tärkeimmät asiat, tarkastellen mitä nämä tuovat yrityksen tuotevalikoimaan ja palveluihin sekä miten ne vahvistaisivat brändiä. Vastuullisuus täytyy pystyä todentamaan, joten raportissa tulee esittää riittävä määrä dataa ja konkreettiset mittarit, joiden tausta sekä laskumetodit tulee avata vertailtavuutta varten. Kilpailukyky lähteekin yrityksen avoimuudesta ja arvoketjujen avaamisesta. Vastuullisuustyö ja -raportointi on tämän kaiken ydin ja vastuullisuusraportissa löytyy kaikkein syvin tieto, josta sitä viedään yrityksen kaikkiin muihin kanaviin. Vastuullisuusraportin avulla todennetaan vastuullisuus.
  • Corporate social responsibility as a managerial learning process

    University of St Andrews.School of Management; University of St Andrews.Centre for the Study of Philanthropy & Public Good; University of St Andrews.Centre for Responsible Banking and Finance; Marhfor, Ahmed; Bouslah, Kais; M'Zali, Bouchra (2021-05-18)
    The purpose of this paper is twofold. 1) We propose for the first time in the literature a theory (managerial learning hypothesis) that may explain why managers engage in corporate social responsibility (CSR). 2) We use an intuitive empirical methodology (Edmans et al. 2017) to test the relevance/irrelevance of our new theory. The idea behind our main contribution is that managers engage in CSR to learn new relevant information from other informed stakeholders. In return, managers will use both the new information and other information they already have to choose the optimal level of firm’s investment (Jayaraman and Wu, 2019). Therefore, we propose to examine whether a strong CSR engagement improves revelatory efficiency (Edmans et al. 2012, 2017). The latter accounts for the extent to which stock prices reveal new information to managers that will help them make value-maximizing choices. Our findings suggest that CSR activities do not allow firm’s managers to extract new information from their stock prices and ultimately improve the efficiency of their investment choices.
  • Corporate social responsibility and stock price informativeness : the public interest perspective

    University of St Andrews.School of Management; University of St Andrews.Centre for the Study of Philanthropy & Public Good; University of St Andrews.Centre for Responsible Banking and Finance; Marhfor, Ahmed; Bouslah, Kais; M'Zali, Bouchra; Ghilal, Rachid (2020-05-20)
    In this paper, we propose a new theory that sheds a different light on the potential relationship between Corporate Social Responsibility (CSR) and Stock Price Informativeness (PI). More specifically, we explain why a neutral association between CSR and PI can be an indicator of high economic and social welfare, while a positive association can be an indicator of both markets and governments failure. Under a neutral relationship, we argue that mandatory disclosure is getting firms to disclose near their optimal level. Therefore, any voluntary disclosure beyond the mandatory regime (such as CSR disclosure) should not improve PI. We base our hypothesis on public interest theory that suggests that regulators promote the public interest when a market failure is identified. On the other hand, under a positive association between CSR and PI, we argue that regulators do not offer adequate incentives for firms to disclose at their socially optimal levels because the level of voluntary disclosure by socially responsible firms is optimal in comparison to the level of mandatory disclosure provided by other firms with weak CSR engagement.
  • Multivariable Supplier Segmentation in Sustainable Supply Chain Management

    Universitat Politècnica de València. Departamento de Organización de Empresas - Departament d'Organització d'Empreses; Rius-Sorolla, Gregorio; Estelles Miguel, Sofia; Rueda Armengot, Carlos (MDPI AG, 2020-06)
    [EN] Pressure from stakeholders for sustainable development is forcing top management to reconsider its supply chain management. This form of sustainability must consider the risks, insecurities, and lack of proximity caused by any event on the global economy. Organizations must identify and manage the risks of every link in the chain, while pursuing sustainable development. Corporate social responsibility (CSR) and sustainable development must be the result of a deliberate and coordinated response by the entire organization. A suitable segmentation of suppliers allows development strategies to be prioritized. This article presents the steps that should be followed in supply chain management, the identification of risks, and the new leadership of purchasing management to develop a sustainable supply chain. To this end, some of the key industrial actions reported in the literature are outlined, and two case studies are presented to identify the steps for the segmentation and dynamic development of suppliers. This article provides reflections on the responsibilities of senior management in the new era of sustainable development and presents guidance on how to coordinate sustainable development in the supply chain.
  • Assessing the effects of communication and internal stakeholder management on the delivery of Corporate Social Responsibility Projects

    Engmann, Regina Florida; Barbara, Simons (2021-05-31)
    Communication and Stakeholder management are key in project delivery as they attempts to address some of the problems faced in the construction industry. The study examined the effects of communication and stakeholder management on the delivery of Corporate Social Responsibility (CSR) projects. Focusing on MTN Ghana CSR projects, structured questionnaire were designed and administered to key personnel in the management of CSR projects of MTN. The data collected was analyzed using Relative Importance Index (RII) and other descriptive statistics. The results revealed that the communications management practices of MTN-Ghana in CSR projects include ensuring proper and frequent communication with all stakeholders of CSR-project(s); ensuring that favorable corporate CSR decisions and actions are communicated effectively to the company’s stakeholders; engaging stakeholders in CSR decision makings and inviting and establishing frequent, systematic and pro-active dialogue with stakeholders, i.e. opinion makers, corporate critics, the media, etc. The internal stakeholder management practices also include formulation of strategies to manage/engage managers and employees (internal stakeholders), and engaging the company ensures managers and employees are ethical and socially responsible. The effects of communications and internal stakeholder management on the delivery of corporate social responsibility projects include the following: the CSR-project(s) are always completed to the satisfaction of a majority of the project stakeholders, CSR-project(s) always meets specified standards and qualities and CSR-project(s) conducted by the company are able to meet their time and cost requirements. Based on the above it was recommended that firms should take communication and stakeholder management serious.
  • Corporate moral responsibility

    Brom, F.W.A.; Bakker, H.C.M., de; Deblonde, M.K.; Graaff, R.P.M., de (LEI, 2006)
    In the last decennia economic enterprises in the food chain have increasingly been confronted with concerns of different stakeholders, such as consumers, governments, pressure groups and others, related to technological innovations and modern biotechnologies. As a consequence, a growing number of corporations became involved in corporate social responsibility (CSR). Our principal aim is to stimulate and facilitate food chain value communication within the broader context of CSR. For that purpose we have developed the Corporate Moral Responsibility-kit (CoMoRe-kit). This CoMoRe-kit is built on the idea that food chain value communication consists of three different dimensions that are usually intertwined with each other. For these 3 dimensions we developed 7 tools, which can be used in 5 different phases of the communication.

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