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  1. Tobias Hahn, Jonatan Pinkse, Lutz Preuss & Frank Figge (forthcoming). Tensions in Corporate Sustainability: Towards an Integrative Framework. Journal of Business Ethics.
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  2. Lutz Preuss (2012). Responsibility in Paradise? The Adoption of CSR Tools by Companies Domiciled in Tax Havens. Journal of Business Ethics 110 (1):1-14.
    In contrast to the recent rise to economic importance of offshore finance centres (OFCs), the topic of taxation has so far created little interest among scholars of corporate social responsibility (CSR). This paper makes two contributions to addressing this lacuna. Applying a range of influential normative theories of ethics, it first offers an ethical evaluation of tax havens. Second, the paper examines what use large firms that are headquartered in two OFCs—Bermuda and the Cayman Islands—make of formal CSR tools. The (...)
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  3. Lutz Preuss & Donna Brown (2012). Business Policies on Human Rights: An Analysis of Their Content and Prevalence Among FTSE 100 Firms. [REVIEW] Journal of Business Ethics 109 (3):289-299.
    The new millennium has witnessed a growing concern over the impact of multinational enterprises (MNEs) on human rights. Hence, this article explores (1) how wide-spread corporate policies on human rights are amongst large corporations, specifically the FTSE 100 constituent firms, (2) whether any sectors are particularly active in designing human rights policies and (3) where corporations have adopted such policies what their content is. In terms of adoption rates of human rights policies, evidence of exemplary approaches in individual companies contrasts (...)
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  4. Lutz Preuss (2010). Codes of Conduct in Organisational Context: From Cascade to Lattice-Work of Codes. [REVIEW] Journal of Business Ethics 94 (4):471 - 487.
    Codes of conduct have proliferated not only at company level, but also at supra-and suborganisational levels. However, the latter have remained an under-researched area within the CSR literature. Hence, this article examined what range of organisational and sub-organisational codes large companies - here the FTSE100 constituent companies -have developed. The article isolated seven different types of organisational and sub-organisational codes, which together with six supraorganisational ones form a lattice-work of intermeshing documents. Such a division of labour between types of codes (...)
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  5. Lutz Preuss & Jack Perschke (2010). Slipstreaming the Larger Boats: Social Responsibility in Medium-Sized Businesses. [REVIEW] Journal of Business Ethics 92 (4):531 - 551.
    Studies into corporate social responsibility (CSR) in small and medium-sized enterprises (SMEs) have suggested that small businesses are different to the large companies on which CSR research usually focusses. Extending this argument, this article raises the question what differences in approaches to CSR there are within the SME category. Analysing the CSR strategy and performance of a medium-sized fashion retailer in the United Kingdom through manager interviews as well as customer and employee surveys, the article develops an analytical framework of (...)
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  6. James A. H. S. Hine & Lutz Preuss (2009). “Society is Out There, Organisation is in Here”: On the Perceptions of Corporate Social Responsibility Held by Different Managerial Groups. [REVIEW] Journal of Business Ethics 88 (2):381 - 393.
    Corporate social responsibility (CSR) has become an increasingly significant managerial concept, yet the manager as an agent of corporate bureaucracy has been substantially missing from both the analytical and conceptual literature dealing with CSR. This article, which is both interpretative in nature and specific in reference to the U.K. cultural context, represents an attempt at addressing this lacuna by utilising qualitative data to explore the perceptions of managers working in corporations with developed CSR programmes. Exploring managerial perceptions of motives for (...)
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  7. Lutz Preuss (2009). Ethical Sourcing Codes of Large Uk-Based Corporations: Prevalence, Content, Limitations. [REVIEW] Journal of Business Ethics 88 (4):735 - 747.
    Codes of conduct have become the perhaps most often used tool to manage corporate social responsibility (CSR). Researchers have primarily analysed such documents at company-wide or trans-company levels, whereas there is a dearth of studies into the use of codes for particular corporate functions. Hence, this article will examine one particular group of sub-company level codes, namely codes of conduct that stipulate CSR criteria for suppliers. Examining such ethical sourcing policies adopted by the FTSE100 corporations, the article draws out what (...)
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  8. Lutz Preuss & David Dawson (2009). On the Quality and Legitimacy of Green Narratives in Business: A Framework for Evaluation. [REVIEW] Journal of Business Ethics 84 (1):135 - 149.
    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 (...)
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  9. Chris Hackley, Rungpaka Amy Tiwsakul & Lutz Preuss (2008). An Ethical Evaluation of Product Placement: A Deceptive Practice? Business Ethics 17 (2):109–120.
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  10. Lutz Preuss (2008). A Reluctant Stakeholder? On the Perception of Corporate Social Responsibility Among European Trade Unions. Business Ethics 17 (2):149–160.
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  11. Lutz Preuss (2008). Labor Unions and CSR. Proceedings of the International Association for Business and Society 19:229-235.
    This paper aims to take stock of the emerging international literature on the role of labor unions in corporate social responsibility (CSR). Where unions are discussed in the North American CSR literature at all, authors see them as foregrounding membership benefits over wider societal interests and hence contributing to systematic environmental degradation. In Europe, the managerialdiscretion of CSR clashes with the more regulated frameworks for employees and labor unions to influence corporate decision-making. Hence many European unions express a considerable degree (...)
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  12. Lutz Preuss (2006). Editorial Introduction. Business Ethics 15 (2):116–116.
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  13. Lutz Preuss (2002). Green Light for Greener Supply. Business Ethics 11 (4):308–317.
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  14. Lutz Preuss (2001). In Dirty Chains? Purchasing and Greener Manufacturing. Journal of Business Ethics 34 (3-4):345 - 359.
    Against the backdrop of an increasing importance of the purchasing function in manufacturing companies, this paper introduces the notion of a "green multiplier effect" and suggests that purchasing could become an important agent for change regarding environmental initiatives in the supply chain. The literature offers some support for this concept. However, a study into purchasing in Scottish manufacturing companies produces a less optimistic picture, as environmental initiatives involving the supply chain are rare. Where they occur, they are mostly undertaken in (...)
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  15. Lutz Preuss (1999). Ethical Theory in German Business Ethics Research. Journal of Business Ethics 18 (4):407 - 419.
    This article offers an overview over the wide scope business ethics has reached in German speaking countries; works which in their majority are not yet available in English translation. The proposed concepts range from a focus on the individual manager and a focus on moral education of managers, via the procedural model of discourse ethics to pressure group ethics and business ethics from a Christian point of view. Other authors suggest an economic theory of moral behaviour, or see ethics as (...)
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  16. Lutz Preuss (1998). Georges Enderle, Karl Homann, Martin Honecker, Walter Kerber, Horst Steinmann (Eds.), Lexikon der Wirtschaftsethik (Encyclopaedia of Business Ethics). Journal of Business Ethics 17 (3):327-329.
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  17. Lutz Preuss (1995). Book Review. The Lowest Common Ethical Denominator? [REVIEW] Business Ethics 4 (2):124–126.
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  18. Lutz Preuss (1995). Now Read This: Book Reviews. Managing the Discourse in Germany. [REVIEW] Business Ethics 4 (3):182–185.
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