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The Balanced Company: A Theory of Corporate Integrity

Oxford University Press (2002)

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  1. From Chain Liability to Chain Responsibility.Rob Van Tulder, Jeroen Van Wijk & Ans Kolk - 2009 - Journal of Business Ethics 85 (S2):399 - 412.
    This article examines whether the involvement of stakeholders in the design of corporate codes of conduct leads to a higher implementation likelihood of the code. The empirical focus is on Occupational Safety and Health (OSH). The article compares the inclusion of OSH issues in the codes of conduct of 30 companies involved in International Framework Agreements (IFAs), agreed upon by trade unions and multinational enterprises, with those of a benchmark sample of 38 leading Multinational Enterprises in comparable industries. It is (...)
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  • An Analysis of the Ethical Codes of Corporations and Business Schools.Harrison McCraw, Kathy S. Moffeit & John R. O’Malley - 2009 - Journal of Business Ethics 87 (1):1-13.
    Reports of ethical lapses in the business world have been numerous and widespread. Ethical awareness in business education has received a great deal of attention because of the number and severity of business scandals. Given Sarbanes-Oxley legislation and recent Association to Advance Collegiate Schools of Business International's recommendations, this study examined respective websites of Securities and Exchange Commission regulated public companies and AACSBI-accredited business schools for ethical policy statement content. The analysis was accomplished by classifying ethical expressions into a framework (...)
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  • Corporate Social Responsibility and the Social Enterprise.Nelarine Cornelius, Mathew Todres, Shaheena Janjuha-Jivraj, Adrian Woods & James Wallace - 2008 - Journal of Business Ethics 81 (2):355-370.
    In this article, we contend that due to their size and emphasis upon addressing external social concerns, the corporate relationship between social enterprises, social awareness and action is more complex than whether or not these organisations engage in corporate social responsibility (CSR). This includes organisations that place less emphasis on CSR as well as other organisations that may be very proficient in CSR initiatives, but are less successful in recording practices. In this context, we identify a number of internal CSR (...)
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  • A Study of Codes of Ethics for Mexican Microfinance Institutions.Lauren Kleynjans & Marek Hudon - 2016 - Journal of Business Ethics 134 (3):397-412.
    Most scholarly interest in codes of ethics or conduct has focused on traditional companies. Little is known about the codes of social enterprises or hybrid organizations such as microfinance institutions. Our paper provides a comparative case study of the codes of a Mexican microfinance network and seven MFIs. Using the corporate integrity model, we analyze the content of MFIs’ codes compared to those of traditional organizations. We then examine to what extent some specific features of MFIs such as their mission, (...)
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  • Undivided Corporate Responsibility: Towards a Theory of Corporate Integrity.Thomas Maak - 2008 - Journal of Business Ethics 82 (2):353-368.
    In the years since Enron corporate social responsibility, or “CSR,” has become a ubiquitous phenomenon in both research and business practice. CSR is used as an umbrella term to describe much of what is done in terms of ethics-related activities in firms around the globe to such an extent that some consider it a “tortured concept” (Godfrey and Hatch 2007, Journal of Business Ethics 70, 87–98). Addressing this skepticism, I argue in this article that the focus on CSR is indeed (...)
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  • Discourse and Descriptive Business Ethics.Gjalt de Graaf - 2006 - Business Ethics 15 (3):246–258.
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  • The Battle for Business Ethics: A Struggle Theory.Muel Kaptein - 2017 - Journal of Business Ethics 144 (2):343-361.
    To be and to remain ethical requires struggle from organizations. Struggling is necessary due to the pressures and temptations management and employees encounter in and around organizations. As the relevance of struggle for business ethics has not yet been analyzed systematically in the scientific literature, this paper develops a theory of struggle that elaborates on the meaning and dimensions of struggle in organizations, why and when it is needed, and what its antecedents and consequences are. An important conclusion is that (...)
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  • Integrity—Clarifying and Upgrading an Important Concept for Business Ethics.Jan Tullberg - 2012 - Business and Society Review 117 (1):89-121.
    ABSTRACTThis article discusses the concept of integrity. Often, integrity is used as a characteristic of individuals showing a high fidelity to generally praised norms. Here, a more independent meaning is suggested so that the concept implies a clear distance to integration instead of mixing up the two concepts. Integrity implies integration within the individual of beliefs, statements, and action. To what degree can society and companies accommodate a pluralism created by individuals with integrity? Here, it is argued that integrity is (...)
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  • Conceptions of God, Normative Convictions, and Socially Responsible Business Conduct An Explorative Study Among Executives.Johan Graafland, Muel Kaptein & Corrie Mazereeuw-van der Duijn Schouten - 2007 - Business and Society 46 (3):331-368.
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  • Do Stock Investors Value Corporate Sustainability? Evidence From an Event Study.Adrian Wai Kong Cheung - 2011 - Journal of Business Ethics 99 (2):145-165.
    This paper analyzes the impacts of index inclusions and exclusions on corporate sustainable firms by studying a sample of US stocks that are added to or deleted from the Dow Jones Sustainability World Index over the period 2002-2008. The impacts are measured in terms of stock return, risk and liquidity. We cannot find any strong evidence that announcement per se has any significant impact on stock return and risk. However, on the day of change, index inclusion (exclusion) stocks experience a (...)
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  • Using Social Identity Theory to Predict Managers' Emphases on Ethical and Legal Values in Judging Business Issues.John A. Pearce - 2013 - Journal of Business Ethics 112 (3):497-514.
    The need to fill three gaps in ethics research in a business context sparked the current study. First, the distinction between the concepts of “ethical” and “legal” needs to be incorporated into theory building and empiricism. Second, a unifying theory is needed that can explain the variables that influence managers to emphasize ethics and legality in their judgments. Third, empirical evidence is needed to confirm the predictive power of the unifying theory, the discernable influence of personal and organizational variables, and (...)
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  • Understanding Sustainability Innovations Through Positive Ethical Networks.Zahir Dossa & Katrin Kaeufer - 2014 - Journal of Business Ethics 119 (4):543-559.
    In this paper, a positive organizational ethics -based framework is informed by the microfinance and socially responsible investing movements to capture the process of sustainable financial innovations. Both of these movements are uniquely characterized by the formation of positive ethical networks to develop sustainability innovations in response to external crises. The crisis–PEN–innovation framework proposed makes four contributions to the POE literature: positions corporate sustainability through a POE lens; formalizes the PEN construction through POE theory; proposes PENs are mobilized to respond (...)
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  • Business and Government Ethics in the “New” and “Old” EU: An Empirical Account of Public–Private Value Congruence in Slovenia and The Netherlands.Dejan Jelovac, Zeger van der Wal & Ana Jelovac - 2011 - Journal of Business Ethics 103 (1):127-141.
    This study reports on the hierarchy of organizational values in public and private sector organizations in Slovenia and the Netherlands. We surveyed 400 managers in Slovenia and 382 in the Netherlands using an identical questionnaire on the importance of a selection of values in everyday decision making. In Slovenia, impartiality, incorruptibility, and transparency were rated significantly higher in the public sector, while profitability, obedience, and reliability were rated more important in business organizations. In contrast, in the Netherlands, 11 values differed (...)
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  • The Representation of Social Actors in Corporate Codes of Ethics. How Code Language Positions Internal Actors.Ingo Winkler - 2011 - Journal of Business Ethics 101 (4):653-665.
    This article understands codes of ethics as written documents that represent social actors in specific ways through the use of language. It presents an empirical study that investigated the codes of ethics of the German Dax30 companies. The study adopted a critical discourse analysis-approach in order to reveal how the code-texts produce a particular understanding of the various internal social groups for the readers. Language is regarded as social practice that functions at creating particular understandings of individuals and groups, how (...)
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  • An Analysis of U.S. Multinationals' Recruitment Practices in Mexico.Eileen Daspro - 2009 - Journal of Business Ethics 87 (1):221 - 232.
    The frequency of discriminatory language in job advertisements placed by U. S. multinational corporations operating in Mexico was compared with that of Mexican companies using content analysis. A sample of 300 ads placed by companies from each culture was analyzed and coded by two groups of coders to calculate the frequency of discriminatory language in the job ads with respect to age, gender, physical appearance and marital status. Results of a chi square analysis revealed that U. S. multinationals firms in (...)
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  • Corporate Values, Codes of Ethics, and Firm Performance: A Look at the Canadian Context.Han Donker, Deborah Poff & Saif Zahir - 2008 - Journal of Business Ethics 82 (3):527-537.
    In this empirical study, we present two new models that are corporate ethics based. The first model numerically quantifies the corporate value index (CV-Index) based on a set of predefined parameters and the second model estimates the market-to-book values of equity in relation to the CV-Index as well as other parameters. These models were applied to Canadian companies listed on the Toronto Stock Exchange (TSX). Through our analysis, we found statistically significant evidence that corporate values (CV-Index) positively correlated with firm (...)
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  • Business Dilemmas and Religious Belief: An Explorative Study Among Dutch Executives.Johan Graafland, Muel Kaptein & Corrie Mazereeuw-van der Duijn Schouten - 2006 - Journal of Business Ethics 66 (1):53-70.
    This paper explores the relationship between religious belief and the dilemmas Dutch executives confront in daily business practice. We find that the frequency with which dilemmas arise is directly related to various aspects of religious belief, such as the belief in a transcendental being and the intensity of religious practice. Despite this relationship, only 17% of the dilemmas examined involve a religious standard. Most dilemmas originate from a conflict between moral and practical standards. We also find that 79% of the (...)
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  • Formal Vs. Informal CSR Strategies: Evidence From Italian Micro, Small, Medium-Sized, and Large Firms.Angeloantonio Russo & Antonio Tencati - 2009 - Journal of Business Ethics 85 (S2):339-353.
    Recent research on corporate social responsibility (CSR) suggests the need for further exploration into the relationship between small and medium-sized enterprises (SMEs) and CSR. SMEs rarely use the language of CSR to describe their activities, but informal CSR strategies play a large part in them. The goal of this article is to investigate whether differences exist between the formal and informal CSR strategies through which firms manage relations with and the claims of their stakeholders. In this context, formal CSR strategies (...)
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  • Ethics Statements of Public Relations Firms: What Do They Say?Eyun-Jung Ki & Soo-Yeon Kim - 2010 - Journal of Business Ethics 91 (2):223-236.
    This study was designed to examine the prevalence of a code of ethics and to analyze its content among public relations agencies in the United States. Of the 1,562 public relations agencies reviewed, 605 (38.7%) provided an ethical statement. Among the ethical statements provided by these public relations agencies, ‹respect to clients,’ ‹service,’ ‹strategic,’ and ‹results’ were the values most frequently emphasized. On the other hand, ‹balance,’ ‹fairness,’ ‹honor,’ ‹social responsibility,’ and ‹independence’ were the least frequently mentioned in the ethical (...)
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  • Ethical Entrepreneurship and Fair Trade.Johan Wempe - 2005 - Journal of Business Ethics 60 (3):211-220.
    Due to several recent scandals, Business Ethics is now firmly embraced. Whereas in the 1980s and early 1990s there were serious doubts expressed about combining ethics and business, the link now seems to have become self-evident. Fundamental questions about the tensions between business and ethics however continue to receive little attention. In this paper, based upon a debate concerning the Fair Trade company, the strains between business and ethics are analyzed. The article shows how several great thinkers have already considered (...)
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  • Giving Voice in a Culture of Silence. From a Culture of Compliance to a Culture of Integrity.Peter Verhezen - 2010 - Journal of Business Ethics 96 (2):187 - 206.
    This article argues that attempting to overcome moral silence in organizations will require management to move beyond a compliance-oriented organizational culture toward a culture based on integrity. Such cultural change is part of good corporate governance that aims to steer an organization to enhance creativity and moral excellence, and thus organizational value. Governance mechanisms can be either formal or informal. Formal codes and other internal formal regulations that emphasize compliance are necessary, although informal mechanisms that are based on relationship-building are (...)
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  • Risky Rescues and the Duty to Blow the Whistle.Wim Vandekerckhove & Eva E. Tsahuridu - 2010 - Journal of Business Ethics 97 (3):365 - 380.
    This article argues that whilst the idea of whistleblowing as a positive duty to do good or to prevent harm may be defendable, legislating that duty is not feasible. We develop our argument by identifying rights and duties involved in whistleblowing as two clusters: one of justice and one of benevolence. Legislative arguments have evolved to cover the justice issues and the tendency exists of extending rights and duties into the realm of benevolence. This article considers the problematic assumptions and (...)
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  • Industry and Chain Responsibilities and Integrative Social Contracts Theory.Johan Wempe - 2009 - Journal of Business Ethics 88 (S4):751 - 764.
    This article shows that business ethics is not capable of explaining the responsibility of limited organised collectives such as chains, sectors and industries. The responsibility of the pharmaceutical industry to make AIDS blockers available for patients in Africa is an example of such a sector responsibility. By using system theory, it is possible to understand responsibility at the level of a social system. The Integrative Social Contracts Theory has been extended to determine this system's responsibility.
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  • Integrity and Cynicism: Possibilities and Constraints of Moral Communication. [REVIEW]Erik De Bakker - 2007 - Journal of Agricultural and Environmental Ethics 20 (1):119-136.
    Paying thorough attention to cynical action and integrity could result in a less naive approach to ethics and moral communication. This article discusses the issues of integrity and cynicism on a theoretical and on a more practical level. The first part confronts Habermas’s approach of communicative action with Sloterdijk’s concept of cynical reason. In the second part, the focus will be on the constraints and possibilities of moral communication within a business context. Discussing the corporate integrity approach of Kaptein and (...)
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  • Metaphors and the Application of a Corporate Code of Ethics.Simone J. van Zolingen & Hakan Honders - 2010 - Journal of Business Ethics 92 (3):385-400.
    This article researches how a corporate code of ethics (CCE) implemented in local government X has influenced the behavior of its employees, middle managers, and managers. Metaphors from the existing and desired CCE elicited by these three groups provided information on how to improve the effectiveness of the CCE. This method proved to be very fruitful. It appeared that continuous systematic attention needed to be paid to the CCE after the CCE had been implemented, particularly by management. Initiatives from management (...)
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  • An Ethical Toolkit for Food Companies: Reflections on its Use. [REVIEW]M. Deblonde, R. de Graaff & F. Brom - 2007 - Journal of Agricultural and Environmental Ethics 20 (1):99-118.
    Nowadays many debates are going on that relate to the agricultural and food sector. It looks as if present technological and organizational developments within the agricultural and food sector are badly geared to societal needs and expectations. In this article we briefly present a toolkit for moral communication within the food chain. This toolkit is developed as part of a European research project. Next, we discuss what such a toolkit can bring about, given the characteristics of the present day agricultural (...)
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  • Corporate Ethical Codes: Effective Instruments For Influencing Behavior.Betsy Stevens - 2008 - Journal of Business Ethics 78 (4):601-609.
    This paper reviews studies of corporate ethical codes published since 2000 and concludes that codes be can effective instruments for shaping ethical behavior and guiding employee decision-making. Culture and effective communication are key components to a code’s success. If codes are embedded in the culture and embraced by the leaders, they are likely to be successful. Communicating the code’s precepts in an effective way is crucial to its success. Discussion between employees and management is a key component of successful ethical (...)
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  • Business and Government Ethics in the “New” and “Old” EU: An Empirical Account of Public–Private Value Congruence in Slovenia and the Netherlands. [REVIEW]Dejan Jelovac, Zeger Wal & Ana Jelovac - 2011 - Journal of Business Ethics 103 (1):127-141.
    This study reports on the hierarchy of organizational values in public and private sector organizations in Slovenia and the Netherlands. We surveyed 400 managers in Slovenia and 382 in the Netherlands using an identical questionnaire on the importance of a selection of values in everyday decision making. In Slovenia, impartiality, incorruptibility, and transparency were rated significantly higher in the public sector, while profitability, obedience, and reliability were rated more important in business organizations. In contrast, in the Netherlands, 11 values differed (...)
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  • Corporate Social Responsibility and the "Divided Corporate Self": The Case of Chiquita in Colombia. [REVIEW]Virginia G. Maurer - 2009 - Journal of Business Ethics 88 (4):595 - 603.
    This article employs Maak's framework of the seven "Cs" of Corporate Integrity to assess the problems faced by Chiquita Brands in dealing with extortion by left-wing guerilla and right wing paramilitary groups in Colombia from 1989 to 2004. Both types of organizations used Chiquita payments to engage in terrorist activity in Colombia. The extended and systematic dealings with these groups were antithetical to the process of corporate responsibility to which the firm was committed during the timeframe of 1998–2004, revealing a (...)
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  • The Ethics of Organizations: A Longitudinal Study of the U.S. Working Population.Muel Kaptein - 2010 - Journal of Business Ethics 92 (4):601-618.
    The ethics of organizations has received much attention in recent years. This raises the question of whether the ethics of organizations has also improved. In 1999, 2004, and 2008, a survey was conducted of 12,196 U.S. managers and employees. The results show that the ethical culture of organizations improved in the period between 1999 and 2004. Between 2004 and 2008 unethical behavior and its consequences declined and the scope of ethics programs expanded while ethical culture showed no significant improvement during (...)
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  • The Autonomy of the Contracting Partners: An Argument for Heuristic Contractarian Business Ethics. [REVIEW]Gjalt de Graaf - 2006 - Journal of Business Ethics 68 (3):347-361.
    Due to the domain characteristics of business ethics, a contractarian theory for business ethics will need to be essentially different from the contract model as it is applied to other domains. Much of the current criticism of contractarian business ethics (CBE) can be traced back to autonomy, one of its three boundary conditions. After explaining why autonomy is so important, this article considers the notion carefully vis à vis the contracting partners in the contractarian approaches in business ethics. Autonomy is (...)
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  • A Value Based Approach to Organization Types: Towards a Coherent Set of Stakeholder-Oriented Management Tools. [REVIEW]Marcel van Marrewijk - 2004 - Journal of Business Ethics 55 (2):147-158.
    This paper describes a set of ideal type organizations in a developmental sequence. As these descriptions are based on Spiral Dynamics (or Emerging Cyclical Levels of Existence Theory – ECLET), the types are labeled as Order, Success, Community and Synergy. Per type the author elaborated on the underlying value system and relating institutional structures, such as leadership role, governance and measurement format. As a summary, a Transition Matrix is presented which indicate the paradigm shifts per discipline/department, as manifested in the (...)
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  • Dressing Up for Diffusion: Codes of Conduct in the German Textile and Apparel Industry, 1997–2010.Florian Scheiber - 2015 - Journal of Business Ethics 126 (4):559-580.
    I study the diffusion of codes of conduct in the German textile and apparel industry between 1997 and 2010. Using a longitudinal case study design, I aim to understand how the diffusion of this practice was affected by the way important “infomediaries”—a trade journal and a professional association—shaped its understanding within the industry. My results show that time-consuming processes of meaning reconstruction by these infomediaries temporarily hampered but finally facilitated the broader material diffusion of codes of conduct within the industry. (...)
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  • Internal Corporate Governance and Personal Trust.G. J. Rossouw - 2009 - African Journal of Business Ethics 4 (1).
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  • Discourse and Descriptive Business Ethics.Gjalt de Graaf - 2006 - Business Ethics 15 (3):246-258.
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  • Corporate Social Responsibility and the “Divided Corporate Self”: The Case of Chiquita in Colombia.Virginia G. Maurer - 2009 - Journal of Business Ethics 88 (S4):595-603.
    This article employs Maak's framework of the seven "Cs" of Corporate Integrity to assess the problems faced by Chiquita Brands in dealing with extortion by left-wing guerilla and right wing paramilitary groups in Colombia from 1989 to 2004. Both types of organizations used Chiquita payments to engage in terrorist activity in Colombia. The extended and systematic dealings with these groups were antithetical to the process of corporate responsibility to which the firm was committed during the timeframe of 1998–2004, revealing a (...)
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  • Do Corporate Codes of Ethics Reflect Issues of Societal Transformation? Western German and Slovak Companies Compared.Ingo Winkler & Anna Remišová - 2007 - Business Ethics 16 (4):419–431.
  • Enabling Ethical Code Embeddedness in Construction Organizations: A Review of Process Assessment Approach. [REVIEW]Olugbenga Timo Oladinrin & Christabel Man-Fong Ho - 2016 - Science and Engineering Ethics 22 (4):1193-1215.
    Several researchers have identified codes of ethics as tools that stimulate positive ethical behavior by shaping the organisational decision-making process, but few have considered the information needed for code implementation. Beyond being a legal and moral responsibility, ethical behavior needs to become an organisational priority, which requires an alignment process that integrates employee behavior with the organisation’s ethical standards. This paper discusses processes for the responsible implementation of CoEs based on an extensive review of the literature. The internationally recognized European (...)
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  • Corporate Social Responsibility: Making Sense Through Thinking and Acting.Jacqueline Cramer, Angela van der Heijden & Jan Jonker - 2006 - Business Ethics 15 (4):380–389.
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  • Acting Out of Compassion, Egoism, and Malice: A Schopenhauerian View on the Moral Worth of CSR and Diversity Management Practices.Thomas Köllen - 2016 - Journal of Business Ethics 138 (2):215-229.
    In both their external and internal communications, organizations tend to present diversity management approaches and corporate social responsibility initiatives as a kind of morally ‘good’ organizational practice. With regard to the treatment of employees, both concepts largely assume equality to be an indicator of organizational ‘goodness’, e.g. in terms of equal treatment, or affording equal opportunities. Additionally, research on this issue predominantly refers to prescriptive and imperative moralities that address the initiatives themselves, and values them morally. Schopenhauer opposes these moralities (...)
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  • An Analysis of U.S. Multinationals’ Recruitment Practices in Mexico.Eileen Daspro - 2009 - Journal of Business Ethics 87 (S1):221-232.
    The frequency of discriminatory language in job advertisements placed by U. S. multinational corporations operating in Mexico was compared with that of Mexican companies using content analysis. A sample of 300 ads placed by companies from each culture was analyzed and coded by two groups of coders to calculate the frequency of discriminatory language in the job ads with respect to age, gender, physical appearance and marital status. Results of a chi square analysis revealed that U. S. multinationals firms in (...)
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  • The Autonomy of the Contracting Partners: An Argument for Heuristic Contractarian Business Ethics.Gjalt De Graaf - 2006 - Journal of Business Ethics 68 (3):347 - 361.
    Due to the domain characteristics of business ethics, a contractarian theory for business ethics will need to be essentially different from the contract model as it is applied to other domains. Much of the current criticism of contractarian business ethics (CBE) can be traced back to autonomy, one of its three boundary conditions. After explaining why autonomy is so important, this article considers the notion carefully vis à vis the contracting partners in the contractarian approaches in business ethics. Autonomy is (...)
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  • Do Corporate Codes of Ethics Reflect Issues of Societal Transformation? Western German and Slovak Companies Compared.Ingo Winkler & Anna Remišová - 2007 - Business Ethics: A European Review 16 (4):419-431.
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  • Corporate Social Responsibility: Making Sense Through Thinking and Acting.Jacqueline Cramer, Angela van der Heijden & Jan Jonker - 2006 - Business Ethics: A European Review 15 (4):380-389.
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