Referring to the phenomenon of structural injustice resulting from unintended consequences of the combination of the actions of many people, Iris Marion Young claims for a new understanding of responsibility. She proposes what she calls a social connection model of responsibility which assigns responsibility to individuals also for participating in ongoing structural and social processes. To remedy structural injustice Young claims for collective action of various actors in society and assigns different degrees of responsibility depending on the agent’s position within (...) the structural process. However, although Young mentions power, privilege, interest, and collective ability as parameters influencing the degree of an actor’s responsibility to contribute to structural change she does not elaborate which responsibilities concern which groups in society. As we will outline in our contribution, we hold the tenet of subsidiarity to be a useful supplement to the conception of Iris Marion Young which would allow for assigning such responsibilities to different layers in society. However, since the tenet of subsidiarity is only a supple principle which does not distinguish between different kinds of duties, we propose to enrich the tenet of subsidiarity by the Kantian conception of perfect and imperfect duties. (shrink)

Recent discussions on corporate citizenship highlight the new political role of corporations in society by arguing that corporations increasingly act as quasi-governmental actors and take on what hitherto had originally been governmental tasks. By examining political and sociological citizenship theories, the authors show that such a corporate engagement can be explained by a changing conception of corporate citizens from corporate bourgeois to corporate citoyen. As an intermediate actor in society, the corporate citoyen assumes co-responsibilities for social and civic affairs and (...) actively collaborates with fellow citizens beyond governmental regulation. This change raises the question of how such corporate civic engagement can be aligned with public policy regulations and how corporate activities can be integrated into the democratic regime. To clarify the mode of CC contributions to society, the authors will apply the tenet of subsidiarity as a governing principle which allows for specifying corporations’ tasks as intermediate actors in society. By referring to the renewed European Union strategy for Corporate Social Responsibility, the authors show how such a subsidiary corporate-governmental task-sharing can be organized. (shrink)

Based on the extended conceptualization of corporate citizenship, as provided by Matten and Crane :166–179, 2005), this paper examines the new role of corporations in society. Taking the ideas of Matten and Crane one step further, we argue that the status of corporations as citizens is not solely defined by their factual engagement in the provision of citizenship rights to others. By analysing political and sociological citizenship theories, we show that such engagement is more adequately explained by a change in (...) the self-conception of corporate citizens from corporate bourgeois to corporate citoyens. While the corporate bourgeois acts primarily for private business purposes, the corporate citoyen engages in society, performing civil and political rights and duties. As an intermediate actor in society, shaped by the principle of subsidiary task-sharing, the corporate citoyen undertakes co-responsibility for social and civic affairs and actively collaborates with fellow citizens below, beside and beyond governmental regulation. (shrink)

Business Ethics, the Environment &Responsibility, Volume 32, Issue S1, Page 1-3, April 2023.

During the last decade corporate reputation as one of the central efforts of corporate citizenship behavior has gained increasing attention in scholarly research, as has the way that reputation can serve as an instrument for business purposes. This poses the question of how such reputation will be achieved. To answer these questions this article examines Cicero’s considerations concerning the interrelation of honorableness and beneficialness made in his work ‘On Duties’. Based on Cicero’s understanding of universal natural law and his idea (...) that reputation derives solely from honorable behavior and the orientation in the common good, we show that also corporate reputation is achieved only if it is based primarily on ‘honorableness’, and that reputation is lost if financial interests override the intentions of honesty of a company. (shrink)

This article analyses supplier–buyer relationships where the suppliers adapt to the buyers’ needs and expectations to gain mutual advantages. In some cases, such closely knit relationships lead to violations of the autonomy of one or both partners. A concept of corporate autonomy is developed to analyze this problem. Three different facets can be distinguished: rule autonomy, executive autonomy, and control autonomy. A case study of Mattel’s problems with lead-contaminated toys produced in China shows that the CA of buyer and supplier (...) can be restricted as a result of a dysfunctional partnership involving a moral dilemma. (shrink)

The ongoing controversy about sweatshop labor has mainly focused on economic, on the one, and ethical aspects, on the other side. While proponents of sweatshop labor have argued that low wages would attract foreign investments, would create new workplace opportunities and thus improve economic welfare in less-developed countries, opponents of sweatshop labor argue that such treatment of laborers would violate their dignity, and they prompt western buyers to stop this kind of exploitation. However, the arguments in this debate are not (...) new. As we will show, they can be traced back to the early “sweatshop” debate between social reformers and classical liberals in the 19th century. Interestingly, the 19th century debate identified sweatshop labor not as an industrial system but as a social phenomenon which becomes more likely when several social preconditions are fulfilled. It will be shown that the social preconditions identified in this debate determine working conditions till today and can be used to identify industries were sweatshop labor is more likely than in others—even in western countries. (shrink)

Individual and/or co-offenders fraudulent activities can have a devastating effect on a company’s reputation and credibility. Enron, Xerox, WorldCom, HIH Insurance and One.Tel are examples where stakeholders incurred substantial financial losses as a result of fraud and led to a loss of confidence in corporate dealings by the public in general. There are numerous theoretical approaches that attempt to explain how and why fraudulent acts occur, drawing on the fields of sociology, organisational, management and economic literature, but there is limited (...) empirical evidence published in accounting literature. This qualitative inductive study analyses perceptions and experiences of forensic accountants to gain insights into individual fraud and co-offending in order to determine whether the conceptual framework developed from literature accurately depicts the causes of fraud committed by individuals and groups in the twenty-first century. Findings from the study both support and extend the conceptual framework, demonstrating that strain and anomie can result in fraud, that deviant sub-groups recruit and coerce members by providing relief from strain, and that inadequate corporate governance mechanisms both contribute to fraud occurring, and provide the opportunity for fraudulent activities to be executed and often remain undetected. Additional factors emerging from this study were also identified as contributors to fraud, particularly relevant to the twenty-first century, and consequently, a refined conceptual framework is presented in the discussion and conclusion to the paper. (shrink)

Over the past two decades, work relations have changed dramatically. New phenomena like “gig-economy” or “crowd work” not only constitute precarious working conditions but also contradict with our social esteem of work resulting from the social theories of the classical economy of the eighteenth and nineteenth centuries. The central focus of classical economists on building an educated and disciplined workforce provided not only the base for the upcoming industrial society but also resulted in a work-based society where “being employed” became (...) the precondition for social security and social participation. It is the aim of this contribution to show how our positive attitudes towards work, established by the political economic theories of the eighteenth and nineteenth centuries, are jeopardized by the social changes in post-industrialized societies, due to the effects of globalized economies, digitalization and changed industrial relations. This has also far-reaching consequences for managerial theories based on conceptions like meaningful work or discussions about social responsibilities vis-à-vis employees as primary stakeholder groups. (shrink)

In the political context, the tenet of subsidiarity states that societal tasks should be solved by subordinate entities in society if these entities have the competencies to solve such problems wit...

Die moderne Ökonomik versteht sich als wertfreie Wissenschaft, die sich primär mit der Entwicklung von Märkten beschäftigt. Dieses Verständnis reicht bis zur antiken Philosophie zurück. An ausgewählten Autoren und zentralen Theorien zeigt der Autor die historische Entwicklung der gesellschaftlichen Bedeutung ökonomischer Fragestellungen sowie die theoriegeschichtliche Genese der Ökonomik als eigenständige Wissenschaft auf. Der Band eignet sich somit hervorragend zur Einführung und Vertiefung.

This article presents the results of the longitudinal study of Addiopizzo, a successful anti-bribery organization founded in Sicily in 2004. It analyzes how this organization has used information disclosure as a strategy to fight adverse environmental conditions and the immoral activities of the Sicilian Mafia. This article extends the business ethics and corporate social responsibility literature by showing how multi-level strategic information disclosure processes can help gain organizational legitimacy in adverse social environments and successfully fight against social resistance to change, (...) low levels of moral imagination and attacks from criminal organizations. This article provides an additional contribution to the literature by linking the three research streams on corporate transparency, the fight against corruption, and organizational legitimacy. The results of this research also contribute to the special issue of the EBEN AC 2010, “Which values for which organizations”, since it provides a unique example of an organization capable of spreading the values of social justice and honesty in a difficult social environment plagued by Mafia. (shrink)

Recent discussion on Corporate Social Responsibility (CSR) mainly focuses on two aspects of CSR: from a technical perspective, CSR aims to improve ethical standards in the organizational decision-making process, and should guarantee that management practices are in accordance with commonly accepted standards of behavior. From a political perspective, CSR describes corporate engagement with ecological and social issues that extend beyond the firm's economic activities. The latter perspective in particular leaves unclear whether such corporate contributions to solve environmental and societal problems (...) should be seen as voluntary additional services or whether corporations bear specific duties in this field.Based on the tenet of subsidiarity derived from Catholic thought, this article emphasizes that the common interpretation of CSR should be extended by a third perspective that addresses corporations as intermediate actors bearing specific subsidiary co-responsibilities in society. (shrink)

This article analyses supplier-buyer relationships where the suppliers adapt to the buyers' needs and expectations to gain mutual advantages. In some cases, such closely knit relationships lead to violations of the autonomy of one or both partners. A concept of corporate autonomy (CA) is developed to analyze this problem. Three different facets can be distinguished: rule autonomy, executive autonomy, and control autonomy. A case study of Mattel's problems with lead-contaminated toys produced in China shows that the CA of buyer and (...) supplier can be restricted as a result of a dysfunctional partnership involving a moral dilemma. (shrink)