Business Ethics Quarterly 17 (2):187-216 (2007)

Abstract
Based on theoretical insights of discourse ethics as developed by Jürgen Habermas, we delineate a proposal to further develop theinstitutionalization of social accounting in multinational corporations (MNCs) by means of “Social Accountability 8000” (SA 8000). First, we discuss the cornerstones of Habermas’s discourse ethics and elucidate how and why this concept can provide a theoretical justification of the moral point of view in MNCs. Second, the basic conception, main purpose, and implementation procedure of SA 8000 are presented. Third, we critically examine SA 8000 from a Habermasian perspective, and discuss advantages and drawbacks of the initiative. Fourth, to address the drawbacks, we introduce a “discourse-ethically” extended version of SA 8000. We show that this approach is theoretically well-founded and able to overcome some of the current deficits of the certification initiative. We demonstrate that the extended version of SA 8000 can be successfully applied on a cross-cultural basis, and that our findings have significant implications for other international ethics initiatives
Keywords Applied Philosophy  Business and Professional Ethics  Social Science
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ISBN(s) 1052-150X
DOI 10.5840/beq200717230
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References found in this work BETA

Moral Consciousness and Communicative Action.David M. Rasmussen - 1993 - Philosophical Quarterly 43 (173):571.
What Stakeholder Theory is Not.Andrew C. Wicks - 2003 - Business Ethics Quarterly 13 (4):479-502.

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Agonistic Pluralism and Stakeholder Engagement.Cedric Dawkins - 2015 - Business Ethics Quarterly 25 (1):1-28.

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