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  1.  28
    Profit and Other Values: Thick Evaluation in Decision Making.Bastiaan van der Linden & R. Edward Freeman - 2017 - Business Ethics Quarterly 27 (3):353-379.
    ABSTRACT:Profit maximizers have reasons to agree with stakeholder theorists that managers may need to consider different values simultaneously in decision making. However, it remains unclear how maximizing a single value can be reconciled with simultaneously considering different values. A solution can neither be found in substantive normative philosophical theories, nor in postulating the maximization of profit. Managers make sense of the values in a situation by means of the many thick value concepts of ordinary language. Thick evaluation involves the simultaneous (...)
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  2.  23
    How to Assess the Democratic Qualities of a Multi-stakeholder Initiative from a Habermasian Perspective? Deliberative Democracy and the Equator Principles Framework.Wil Martens, Bastiaan van der Linden & Manuel Wörsdörfer - 2019 - Journal of Business Ethics 155 (4):1115-1133.
    The paper presents a renewed Habermasian view on transnational multi-stakeholder initiatives and assesses the institutional characteristics of the Equator Principles Association from a deliberative democracy perspective. Habermas’ work has been widely adopted in the academic literature on the political responsibilities of corporations, and also in assessing the democratic qualities of MSIs. Commentators, however, have noted that Habermas’ approach relies very much on ‘nation-state democracy’ and may not be applicable to democracy in MSIs—in which nation-states are virtually absent. We argue that (...)
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  3.  26
    Discursively Prioritizing Stakeholder Interests.Bastiaan van der Linden - 2012 - Business and Professional Ethics Journal 31 (3-4):419-439.
    Contributions to stakeholder theory often do not systematically deal with the prioritization of stakeholder interests. An exception to this is Reed’s Habermasianapproach to stakeholder management. Central to Reed’s discursive approach is Habermas’s distinction between morality and ethics. Many authors in business ethics argue that, because of its distinction between morality and ethics, discourse ethics is well suited for dealing with the pluralism that characterizes modern society, but also mention complications with the application of this distinction. This paper taps into the (...)
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  4.  6
    How to Assess Multiple-Value Accounting Narratives from a Value Pluralist Perspective? Some Metaethical Criteria.Bastiaan van der Linden, Andrew C. Wicks & R. Edward Freeman - forthcoming - Journal of Business Ethics:1-17.
    Nowadays businesses are often expected to create not just financial, but multiple kinds of value—and they report on this using numbers and narratives. Multiple-value accounting narratives, such as those required by the Integrated Reporting framework, are often met with suspicion: accounting scholars have argued that inconsistencies between narratives and performances show that narratives are used for impression management rather than to accurately report the (ir)responsible behavior of companies. This paper proposes to assess narratives beyond inconsistencies with reported performances. Starting from (...)
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