This paper reports on a study of the largest Spanish corporations concerning the status of corporate ethics policies. The research project, the first of its kind in Spain, has two parts. First, the types of formal documents the companies use are analysed, including those dealing with ethical values or norms. Three groups of companies are distinguished: the first group has no formal documents dealing with ethical values, and the reasons given for not having any ethical statement are discussed. A second (...) group has one document mentioning ethical values (generally the vision and/or mission statement), and a third group has in place two or more documents (one generic and the other more detailed, such as a code of conduct). The findings show that the latter group is more proactive than the former in implementing measures for promoting business ethics throughout the organisation. In the second part of the research, the study analyses the differences between companies whose headquarters are in Spain, Europe and USA regarding the arguments, the focus and the practices used to formalise business ethics. (shrink)

The Cognitive Estimation Test is widely used by clinicians and researchers to assess the ability to produce reasonable cognitive estimates. Although several studies have published normative data for versions of the CET, many of the items are now outdated and parallel forms of the test do not exist to allow cognitive estimation abilities to be assessed on more than one occasion. In the present study, we devised two new 9-item parallel forms of the CET. These versions were administered to 184 (...) healthy male and female participants aged 18–79 years with 9–22 years of education. Increasing age and years of education were found to be associated with successful CET performance as well as gender, intellect, naming, arithmetic and semantic memory abilities. To validate that the parallel forms of the CET were sensitive to frontal lobe damage, both versions were administered to 24 patients with frontal lobe lesions and 48 age-, gender- and education-matched controls. The frontal patients’ error scores were significantly higher than the healthy controls on both versions of the task. This study provides normative data for parallel forms of the CET for adults which are also suitable for assessing frontal lobe dysfunction on more than one occasion without practice effects. (shrink)

The paper analyzes managers’ stance toward the ethical responsibility of those who work for multinational garment retailers. Most are charged with the social compliance policies affecting relationships with subcontractors. This study is based on interviews conducted with major European and American retailers. Our research question is: what is the normative stance of our respondents? We find that they reject the ideological way in which the normative debate on sweatshops has been conducted by business ethicists during the last decades. These executives’ (...) implicit conception and scope of their moral responsibility is much more in line with Iris Young’s (2006) conception of ‘political responsibility’. This managerial ethical position has not been adequately captured by earlier writings on this topic. In general, the managerial ethical framing of issues like child labor, minimally decent labor conditions, a living wage, etc. is at odds with how these issues are usually treated in the philosophical debates around sweatshops. Examining both visions allows us to better grasp the pragmatic normative stance of business practitioners as well as the dynamics of social compliance policies. In the conclusion, we draw both management lessons and research implications for more ethical interactions with suppliers. (shrink)