Journal of Business Ethics 100 (S1):17-27 (2011)

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 permanent principles of CST, that is, the common good, solidarity, subsidiarity, and respect for the human being. Inasmuch as human beings are worthy of love for their own sakes, the dimension of gift should always be present in relationships among them. This paper also provides insights for further studies on corporate transparency and the impact of religion on business ethics and corporate social responsibility
Keywords Benedict XVI  Catholic social teaching   Caritas in Veritate  Corporate transparency  Logic of gift
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DOI 10.1007/s10551-011-1184-3
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References found in this work BETA

Business codes of multinational firms: What do they say?Muel Kaptein - 2004 - Journal of Business Ethics 50 (1):13-31.
The Stakeholder Theory and the Common Good.Antonio Argandoña - 1998 - Journal of Business Ethics 17 (9-10):1093-1102.
The Ethics of Information Transparency.Matteo Turilli & Luciano Floridi - 2009 - Ethics and Information Technology 11 (2):105-112.

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