Journal of Business Ethics 113 (4):639-648 (2013)

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 the information disclosure decisions made by management
Keywords Corporate transparency  Virtue ethics
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DOI 10.1007/s10551-013-1682-6
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References found in this work BETA

After Virtue: A Study in Moral Theory.Alasdair C. MacIntyre - 1983 - University of Notre Dame Press.
Business codes of multinational firms: What do they say?Muel Kaptein - 2004 - Journal of Business Ethics 50 (1):13-31.
Information Ethics: On the Philosophical Foundation of Computer Ethics.Luciano Floridi - 1999 - Ethics and Information Technology 1 (1):33–52.

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Re-Thinking Capitalism: What We Can Learn From Scholasticism?Domènec Melé - 2016 - Journal of Business Ethics 133 (2):293-304.

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Lessons in Corporate Culture From the Oil-For-Food Scandal: The Power of Transparent Inquiry.Howard Harris - 2007 - Proceedings of the International Association for Business and Society 18:45-49.


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