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M. R. Mathews (1995). Social and Environmental Accounting: A Practical Demonstration of Ethical Concern? [REVIEW]

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  1.  2
    How is Business Adapting to Climate Change Impacts Appropriately? Insight From the Commercial Port Sector.Adolf K. Y. Ng, Tianni Wang, Zaili Yang, Kevin X. Li & Changmin Jiang - 2018 - Journal of Business Ethics 150 (4):1029-1047.
    Adaptation to climate change impacts is a key research topic in business ethics that poses substantial implications on the good lives of human beings. The commercial port sector is a highly relevant study focus with its pivotal roles in supply chains and international trade. Hence, it is important to investigate whether the port planning system and practice is appropriate in tackling climate change impacts. But beforehand, we must thoroughly understand the attitude and behaviors of port planners and operators on ports’ (...)
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  2.  49
    The Circular Economy: An Interdisciplinary Exploration of the Concept and Application in a Global Context.Alan Murray, Keith Skene & Kathryn Haynes - 2017 - Journal of Business Ethics 140 (3):369-380.
    There have long been calls from industry for guidance in implementing strategies for sustainable development. The Circular Economy represents the most recent attempt to conceptualize the integration of economic activity and environmental wellbeing in a sustainable way. This set of ideas has been adopted by China as the basis of their economic development, escalating the concept in minds of western policymakers and NGOs. This paper traces the conceptualisations and origins of the Circular Economy, tracing its meanings, and exploring its antecedents (...)
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  3.  13
    Corporate Transparency: A Perspective From Thomas Aquinas’ Summa Theologiae.João César das Neves & Antonino Vaccaro - 2013 - Journal of Business Ethics 113 (4):639-648.
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  4.  7
    Corporate Transparency: A Perspective From Thomas Aquinas' Summa Theologiae. [REVIEW]João César das Neves & Antonino Vaccaro - 2013 - Journal of Business Ethics 113 (4):639-648.
    This article analyzes the issue of organizational transparency through the lens of Thomas Aquinas’ ethics. It provides moral justification for current claims about corporate transparency and sheds light on the ethical values and virtues affecting information disclosure decisions. Transparency is conceptualized as an informational mechanism necessary for performing the virtues of truthfulness, justice, and prudence. This article extends the organizational transparency and corporate social responsibility literatures by providing an alternative moral justification grounded in virtue-based theory, which extends our understanding of (...)
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  5.  21
    Transparency in Business: The Perspective of Catholic Social Teaching and the “Caritas in Veritate”. [REVIEW]Antonino Vaccaro & Alejo José G. Sison - 2011 - Journal of Business Ethics 100 (S1):17-27.
    Transparency in business and society is one of the challenges raised in the encyclical Caritas in Veritate by Benedict XVI. This paper focuses on the issue by extending the literature on business ethics, corporate social responsibility, and corporate transparency in two dimensions. First, it reviews the understanding and framing of the transparency issue in Caritas in Veritate and in a selection of relevant Catholic Social Teaching (CST) publications. Second, this paper provides normative indications for corporate transparency decisions which reflect four (...)
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  6.  40
    Corporate Dynamic Transparency: The New Ict-Driven Ethics? [REVIEW]Antonino Vaccaro & Peter Madsen - 2009 - Ethics and Information Technology 11 (2):113-122.
    The term “corporate transparency” is frequently used in scholarly discussions of business ethics and corporate social responsibility (CSR); however, it remains a volatile and imprecise term, often defined incompletely as “information disclosure” accomplished through standardized reporting. Based on the results of empirical studies of organizational behaviors, this paper identifies a new set of managerial practices based on the use of information and communication technologies (ICT) and particularly Internet-based tools. These practices are resulting in what can be termed “dynamic transparency.” ICT (...)
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