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Corporate Responsibility and Business Ethics
International journal articles
2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995 | 1994 | 1993 | 1992 | 1991 | 1990

Otsikko:  'Why don't consumers care about CSR?': a qualitative study exploring the role of CSR in consumption decisions
Tekijät:  Öberseder, M. Schlegelmilch, B. Gruber, V.
Lehti:  Journal of Business Ethics
2011 : DEC III, VOL. 104:4, p. 449-460
  On the role of corporate social responsibility (CSR) in consumer behaviour, there is an unresolved paradox: On the one hand, consumers require more and more CSR information from corporations. On the other, a considerable gap is indicated btw. consumers' apparent interest in CSR and the limited role of CSR in purchasing behaviour.
This study aimed at clarifying this paradox by drawing on qualitative data from in-depth interviews. It is shown that the evaluation of CSR initiatives is a complex and hierarchically structured process, during which consumers distinguish btw. core, central, and peripheral factors. These factors are described in detail, explaining the complexity of consumers' assessment of CSR etc.

Otsikko:  A conceptual framework for investigating 'capture' in corporate sustainability reporting assurance
Tekijät:  Smith, J. Haniffa, R. Fairbrass, J.
Lehti:  Journal of Business Ethics
2011 : MAR III, VOL. 99:3, p. 425-439
  For long, the assurance of corporate sustainability reporting has been a controversial field. This article deals with an analysis of the process through which 'capture' takes place. Integrating elements of neo-institutional theory and the arena concept, a new conceptual framework is set out for dealing with the dynamics of the interactions btw. the various bodies active in the assurance field in the UK.

Otsikko:  A conscious purpose
Tekijät:  Buono, A. Sisodia, R.
Lehti:  Global focus: the EFMD business magazine
2011 : VOL. 5:2, p. 56-59
  The authors of this article explain why companies that act with a conscious desire to do the right thing appear to do better than those that don't, and how this can be applied to business school teaching.

Otsikko:  A model for ethical decision making in business: reasoning, intuition and rational moral principles
Tekijät:  Woiceshyn, J.
Lehti:  Journal of Business Ethics
2011 : DEC, VOL 104:3, p. 311-323
  Due to the significant impact of business people's decisions on multiple constituents, their decision-making matters. Unethical decisions harm both the decision makers and others, whereas ethical decisions have the opposite effect. Based on data on strategic decision making by both effective and less effective CEOs, I show a model for ethical business decision making in which conscious reasoning and subconscious intuition interact through forming, recalling, and applying moral principles. Based on the CEOs, I apply a fairly new theory, rational egoism, as the essential content of the model and justify it to be consistent with the conditions of business success. In addition to explaining the processes of forming and applying principles, I describe rational egoism and demonstrate the model in the case of downsizing. I conclude with suggestions for further research and ethical decision making in business.

Otsikko:  A new scale to measure executive servant leadership: development, analysis, and implications for research
Tekijät:  Reed, L.L. Vidaver-Cohen, D. Colwell, S.R.
Lehti:  Journal of Business Ethics
2011 : JUL I, VOL. 101:3, p. 415-434
  This article introduces a new scale to measure executive servant leadership (henceforth as: l-ship). The literature on servant l-ship is reviewed and servant l-ship is compared to other concepts that share dimensions of ethical l-ship. The Executive Servant Leadership Scale (ESLS) is introduced, and its contributions and limitations are discussed etc.

Otsikko:  A two-component compliance and ethics program model: an empirical application to Chilean corporations
Tekijät:  Majluf, N.S. Navarrete, C.M.
Lehti:  Journal of Business Ethics
2011 : JUN, VOL. 100:4, p. 567-579
  The emergence of ethical business scandals forced corporations to allocate time and resources to underline the ethical behavior of their managers and employees. The Model of Ethical Behavior in this paper has three main assumptions: (1) the institutionalization of a Compliance and Ethics Program Model is done in terms of only two components: Explicit and Implicit, (2) both components have a significant and direct effect over the employees' ethical behaviour, represented in the model by two variables: Value Consistency and Presence of Ethical Conflicts, and (3) decent ethical behaviour is perceived by employees to positively affect the economic results of the firm. Reliable scales are constructed to measure all these variables from the data collected by the 'Barómetro de Valores y Ética Empresarial,' a 2009 survey applied to 12,321 employees working in 54 Chilean corporations. The empirical analysis implied that three very distinctive components exist in the Presence of Ethical Conflicts variable: (1) the company's actions affecting the employee, (2) its actions affecting other people, and (3) its actions affecting the company. Finally, the Explicit and Implicit components of a Compliance and Ethics Program are verified to have a significant and positive effect over: (1) Value Consistency in employees' behavior; (2) the Presence of Ethical Conflicts in organizations; and (3) the perceived importance of ethics as an essential factor of improved economic performance.

Otsikko:  Actuaries, conflicts of interest and professional independence: the case of James Hardie Industries Limited
Tekijät:  Gunz, S. Laan, S. van der
Lehti:  Journal of Business Ethics
2011 : FEB II, VOL 98:4, p. 583-596
  The article studies a case concerning a corporate scandal that includes both conflicts of interest, professional independence and the actuarial profession. The authors examine the case of an Australian company, James Hardie Industries Limited, where the company's consulting actuaries were advising two parties (whose interests were in conflict) at the same time. The case in hand shows how subtly the conflicts of interest and pressures on professional independence can arise, as well as the importance of professional issues, often shadowed by financial and strategic ones.

Otsikko:  Advisory anxieties: ethical individualisation in the UK consulting industry
Tekijät:  O'Mahoney, J.
Lehti:  Journal of Business Ethics
2011 : NOV, VOL. 104:1, p. 101-113
  It has long been argued that individualisation is inherently increasing in modern conditions. The ethical responsibility given to individuals and its effects on institutions has not been studied properly even if it has been acknowledged in business ethics literature. This article generates a concept of "ethical individualism" to better explain the expansion of individual ethical responsibility into the UK consulting industry. It is argued that individual ethics can't prevent misconduct when they conflict with institutional interests.

Otsikko:  An empirical study of leader ethical values, transformational and transactional leadership, and follower attitudes toward corporate social responsibility
Tekijät:  Groves, K.S. LaRocca, M.A.
Lehti:  Journal of Business Ethics
2011 : NOV I, VOL. 103:4, p. 511-528
  Many leadership (here as: l-ship) and ethics scholars suggest that the transformational l-ship process is asserted on a divergent set of ethical values compared to transactional l-ship. Based on data from over 120 organizational leaders and nearly 460 of their followers, it is indicated that leader deontological ethical values were strongly associated with follower ratings of transformational l-ship, whereas leader teleological ethical values were related to follower ratings of transactional l-ship. As predicted, only transformational l-ship was linked with follower beliefs in the stakeholder view of CSR.

Otsikko:  An institutional analysis of corporate social responsibility in Kenya
Tekijät:  Muthuri, J.N. Gilbert, V.
Lehti:  Journal of Business Ethics
2011 : FEB I, VOL. 98:3, p. 467-483
  Nowadays, Corporate Social Responsibility (CSR) seems to be a global concept and a prominent feature of international business, with its practice localized and differing across countries. Drawing on institutional theory (IT), this article explores the focus and form of CSR practice of companies in Kenya, Africa. It is evident that the nature and orientation of CSR differ across companies with operations only in Kenya and those headquartered abroad or with international operations. Notably, firm-related drivers like public relations and performance, and global institutional pressures explain the focus and form of Kenyan CSR. It is concluded that for the institutionalization of CSR in Kenya, attention must be paid to conditions repressing CSR uptake such as lack of government regulations, and the government's capacity and commitment to enforce regulation etc.

Otsikko:  Antecedents to the justification of norm violating behavior among business practitioners
Tekijät:  Vitell, S. Keith, M. Mathur, M.
Lehti:  Journal of Business Ethics
2011 : JUN, VOL. 101:1, p. 163-173
  This article examines the role that moral identity, religiosity, and the institutionalization of ethics play in defining the extent of justification of norm violating behavior among business practitioners. Moral justification is where a person, rather than taking responsibility for an outcome, tries to legitimize ethically questionable behavior. Results of the study show that both the internalization and symbolization dimensions of moral identity as well as intrinsic religiosity and the explicit institutionalization of ethics in the organization are important deciding factors of the moral justification of unethical behaviors.

Otsikko:  Application of a fuzzy hierarchical model to the assessment of corporate social and environmental sustainability
Tekijät:  Kouikoglou, V.S. Phillis, Y.A.
Lehti:  Corporate Social Responsibility and Environmental management
2011 : JUL/AUG, VOL. 18:4, p. 209-219
  This study presents a model using hierarchical fuzzy reasoning to evaluate corporate sustainability (hereafter as: sust.), given a number of inputs, named as 'basic indicators'. Inputs are normalized according to their sust. status and combined to obtain a sust. index on [0,1] for each facet of the company. A sensitivity analysis specifies the most important indicators that affect the sust. There are two case studies of multinational cement companies presented in detail.

Otsikko:  Astroturfing global warming: it isn't always greener on the other side of the fence
Tekijät:  Cho, C.H. (et al.)
Lehti:  Journal of Business Ethics
2011 : DEC III, VOL. 104:4, p. 571-587
  Usually sponsored by large corporations, astroturf (herein as: a-t.) organizations (as: orgs.) are fake grassroots orgs. in order to support any arguments or claims in their favour, or to challenge and deny those against them. They constitute the corporate version of grassroots social movements. This study examines the effectiveness of a-t. orgs. in the context of global warming, wherein large corporate polluters have an incentive of setting up a-t. orgs. to undermine the importance of human activities in climate change.
Herein, using approximately 280 undergraduate participants at a large Canadian university an experiment is performed to determine whether a-t. orgs. have an impact on the level of user certainty about the causes of global warming. It is shown that people using a-t. websites got more uncertain about the causes of global warming and humans' role in the phenomenon than people using grassroots websites. Thus, a-t. orgs. are successful in promoting business interests over environmental protection. In addition, a-t. poses a significant threat to the legitimacy of the grassroots movement.

Otsikko:  Beyond the bounded instrumentality in current corporate sustainability research: toward an inclusive notion of profitability
Tekijät:  Hahn, T. Figge, F.
Lehti:  Journal of Business Ethics
2011 : DEC, VOL 104:3, p.325-345
  We argue that most of the current research approaches on corporate sustainability are inconsistent with the notion of sustainable development. By defining the notion of instrumentality in corporate sustainability through three conceptual principles we show that current approaches stem from a bounded notion of instrumentality significantly favouring economic outcomes over environmental and social aspects. We propose an inclusive concept of profitability that represents the return on all forms of environmental, social and economic capital used by a firm. This helps to redefine corporate profitability as if sustainability matters in that it overcomes the bounded instrumentality that interferes current research on corporate sustainability. This notion is applied to various car manufacturers and conceptual implications are developed for future research on corporate sustainability.

Otsikko:  Business and government ethics in the "new" and "old" EU: an empirical account of public-private value congruence in Slovenia and the Netherlands
Tekijät:  Jelovac, D. Wal, Z. van der Jelovac, A.
Lehti:  Journal of Business Ethics
2011 : SEP, VOL. 103:1, p. 127-141
  This article reports on the hierarchy of organizational values in Slovenian and Dutch public and private sector organizations. 400 managers were surveyed in Slovenia and 382 in the Netherlands using a uniform questionnaire on the importance of a variety of values in everyday decision making. In Slovenia, impartiality, incorruptibility, and transparency were rated substantially higher in the public sector, whereas profitability, obedience, and reliability were seen more important in business organizations. In the Netherlands, 11 values differed significantly between the sectors. Hence, there is a greater value congruence between the sectors in Slovenia than in the Netherlands, i.e. a larger 'common core' of values in Slovenia (14) compared to the Netherlands (9), just as hypothesized. Historical and cultural progresses, such as the communist rule in Slovenia and the different influences of the Protestant work ethic in both countries, led to more similar business and government organizations in the 'new' EU member state, Slovenia.

Otsikko:  Business ethics should study illicit businesses: to advance respect for human rights
Tekijät:  Byrne, E.F.
Lehti:  Journal of Business Ethics
2011 : NOV I, VOL. 103:4, p. 497-509
  Business ethics should include illicit businesses (henceforth as: ill-buss.) as study targets. This study addresses a number of counter-indications by comparing approaches to organized crime and to corporate crime, comparing the ethical critique of businesses studied in business ethics and those socially banned etc. It is concluded that in order to help advance respect for human rights, business ethicists should apply their expertise to the task of defining ill-buss.

Otsikko:  Charitable partnerships among travel and tourism businesses: perspectives from low-fares airlines
Tekijät:  Fenclova, E. Coles, T.
Lehti:  International Journal of Tourism Research
2011 : JUL-AUG, VOL. 13:4, p. 337-354
  This paper examines corporate philanthropy (henceforth as: crp-phlpy.) practices among low-fares airlines by developing and applying an analytical framework. Crp-phlpy. is practised more widely than may have been anticipated by the frills-adverse, low-fares business model. For tourism studies, underlined is the need for greater theoretical and conceptual urgency in research on crp-phlpy. and corporate social responsibility (CSR).

Otsikko:  Commentary. The nexus between ethical corporate marketing, ethical corporate identity and corporate social responsibility: an internal organisational perspective
Tekijät:  Powell, S. M.
Lehti:  European Journal of Marketing
2011 : VOL. 45:9/10, p. 1365-1379
  This paper explores the nexus between ethical corporate marketing, ethical corporate identity and corporate social responsibility. The paper is based on a review of past and current research. The study drafts potential problems with internal organizational ethical alignment, between employees and their organization's ethical corporate identity. In addition, the paper emphasizes the need for a fundamental reappraisal of marketing at the organizational level.

Otsikko:  Companies promoting sustainable consumption of employees
Tekijät:  Muster, V.
Lehti:  Journal of Consumer Policy
2011 : MAR, VOL. 34:1, p. 161-174
  Activities aimed at promoting sustainable consumption (here as: s-cmptn.) need to be introduced into everyday settings. As a workplace is an important venue of adults' daily routines, this paper examines companies' role in promoting their employees' s-cmptn.

Otsikko:  Configuration of external influences: the combined effects of institutions and stakeholders on corporate social responsibility strategies
Tekijät:  Lee, M-D.P.
Lehti:  Journal of Business Ethics
2011 : AUG II, VOL. 102:2, p. 281-298
  A theoretical framework is introduced combining institutional and stakeholder theories to explain how firms choose their corporate social responsibility (CSR) strategy. It is argued that the divergence comes from the variability in the configuration of external influences consisting of institutional and stakeholder pressures. While institutions influence on firms' social behaviour by shaping the macro-level incentive structure and sources of legitimacy, firms' stakeholders can amplify or buffer the institutional forces by acting as mediators etc.

Otsikko:  Consumer perceptions of the antecedents and consequences of corporate social responsibility
Tekijät:  Stanaland, A.J.S. Lwin, M.O. Murphy, P.E.
Lehti:  Journal of Business Ethics
2011 : AUG I, VOL. 102:1, p. 47-55
  This study explores corporate social responsibility (CSR) from the consumer's perspective, focusing on antecedents and consequences of perceived CSR. There is found strong support for the fact that particular cues, that is, perceived financial performance and perceived quality of ethics statements, influence perceived CSR which in turn has an impact on perceptions of corporate reputation, consumer trust, and loyalty. Both consumer trust and loyalty are also found to reduce the perceived risk experienced by consumers in buying and using products. Based on these findings, several conclusions and implications are drawn, incl. the importance of enhancing firm focus toward its long-term reputation and ethical commitment.

Otsikko:  Corporate accountability and the politics of visibility in ‘late modernity’
Tekijät:  Zyglidopoulos, S. Fleming, P.
Lehti:  Organization
2011 : SEP, VOL. 18:5, p. 691-706
  With the developments of late modernity, it is generally thought that large corporations are more visible and therefore more accountable now. This article challenges the idea and suggests that in contrary, late modernity has made corporations less accountable to their stakeholders. Specifically, globalization, increase in scientific knowledge and the nature of risk have all made concealing unethical practices easier. The article aims to demonstrate this with the use of sociological theory concerning late modernity. It also discusses political implications and possibilities for making corporations more democratically accountable.

Otsikko:  Corporate codes of conduct: the effects of code content and quality on ethical performance
Tekijät:  Erwin, P.M.
Lehti:  Journal of Business Ethics
2011 : APR I, VOL. 99:4, p. 535-548
  Corporate codes of conduct (henceforth as: c-of-c.) are a practical corporate social responsibility (CSR) instrument commonly used to control employee behaviour and establish a socially responsible (SR) organizational culture.
This study explored the importance of code content in determining code effectiveness by examining the relationship btw. c-of-c. quality and ethical performance. Companies keeping up high quality c-of-c. were notably more represented among top CSR ranking systems for corporate citizenship, sustainability, ethical behaviour, and public perception. Furthermore, a significant relationship was found btw. code quality and CSR performance, across a full range of ethical rankings. Based on the findings, code quality is suggested to possibly having a key role in the effectiveness of c-of-c. with their ability to transforming organizational cultures.

Otsikko:  Corporate governance and CSR nexus
Tekijät:  Harjoto, M.A. Jo, H.
Lehti:  Journal of Business Ethics
2011 : APR II, VOL. 100:1, p. 45-67
  There are several arguments on the purpose of corporate social responsibility (CSR) activities related with CEOs and management. This study finds that firms use governance mechanisms along with CSR engagement to reduce conflicts of interest btw. managers and non-investing stakeholders. Based on an extensive sample of firms within Russell 2000, S&500 and Domini 400 indices from 1993 to 2004, it is found that consistent with the conflict-resolution hypothesis, the CSR choice is positively associated with governance characteristics, incl. board independence, institutional ownership, and analyst following. Furthermore, it is shown that CSR engagement has a positive influence on operating performance and firm value, supporting the conflict-resolution hypothesis as opposed to the over-investment and strategic-choice arguments.

Otsikko:  Corporate social responsibility and the benefits of employee trust: A cross-disciplinary perspective
Tekijät:  Hansen, S.D. (et al.)
Lehti:  Journal of Business Ethics
2011 : AUG I, VOL. 102:1, p. 29-45
  This article presents two studies (N=1,116 and N=2,422) drawing on theory from both corporate marketing and organizational behaviour (OB) disciplines in order to test the general proposition of employee trust partially mediating the relationship btw. corporate social responsibility (CSR) and employee attitudinal and behavioural outcomes. There is provided evidence in support of these general relationships. Theoretical and practical implications are discussed in the context of CSR and corporate marketing research.

Otsikko:  Corporate social responsibility as a dynamic internal organizational process: a case study
Tekijät:  Bolton, S. Kim, R. O'Gorman, K.
Lehti:  Journal of Business Ethics
2011 : JUN, VOL. 101:1, p. 61-74
  This paper reviews corporate social responsibility (CSR) as an emerging organizational process where the employee is at its center. Research on CSR mostly neglects the dynamic part of CSR where the involvement of the employee as a major stakeholder is the core. The paper features case study data from a study of a large multinational energy company. The paper offers insight on how to utilize the role of the employee in CSR process.

Otsikko:  Corporate social responsibility in times of recession: changing discourses and implications for policy and practice
Tekijät:  Ellis, L. Bastin, C.
Lehti:  Corporate Social Responsibility and Environmental management
2011 : SEP-OCT, VOL. 18:5 p. 294-305
  This article investigates whether the way companies talk about CSR has changed during the recession by employing document analysis and interviews with key informants. Results propose that CSR is evidently recession-proof, at least partly because company commitment to CSR remains conservative and securely grounded in the safe area of efficiency.

Otsikko:  Corporate social responsibility: the role of Fortune 100 companies in domestic and international natural disasters
Tekijät:  Johnson, B. R. Connolly, E. Carter, T. S.
Lehti:  Corporate Social Responsibility and Environmental management
2011 : NOV-DEC, VOL. 18:6, p. 352-369
  By analysing the content of corporate social responsibility (CSR) reports from Fortune 100 companies, this study discovered that most firms participate in disaster-related actions for instrumental and ethical reasons. Short-term relief and recovery acts were reactive and episodic-based, and contained financial and in-kind activities to employee and customer stakeholder groups. In the case of predictable or more "stable" threats, proactive long-term initiatives included a wider stakeholder group, where activities ranged from financial to collaborative partnerships with NGOs and governments.

Otsikko:  Corporate-sponsored volunteering: A work design perspective
Tekijät:  Pajo, K. Lee, L.
Lehti:  Journal of Business Ethics
2011 : MAR III, VOL. 99:3, p. 467-482
  Employee perceptions of participation in a corporate-sponsored (henceforth as: c-spsd.) volunteer initiative are explored. The importance of altruistic concerns are affirmed as a key driver for employee involvement in c-spsd. volunteering. As the models of work design point to the value of enriched jobs, it is seen herein that there is scope to consider how c-spsd. volunteer programmes can be enriched in the way that employees have satisfying experiences, being more likely to participate.

Otsikko:  CSR and environmental responsibility: motives and pressures to adopt green management practices
Tekijät:  Babiak, K. Trendafilova, S.
Lehti:  Corporate Social Responsibility and Environmental management
2011 : JAN/FEB, VOL. 18:1, p. 11-24
  This paper explores the diffusion of environmental management (hereafter as: env-mgmt.) initiatives in business and the motives and pressures reported by senior executives in adopting these practices (herein as: prtcs.) in the professional sports industry. The sustainable prcts. are framed under corporate social responsibility (CSR) and the causal drivers of environmental behaviour are examined based on a mixed-methods approach and using a survey and 17 in-depth interviews with professional sports team and league executives. There are found both strategic and legitimacy motives to adopt env-mgmt. prcts. It is suggested that strategic motives are the primary reason for adopting an environmental CSR focus.

Otsikko:  CSR and environmental responsibility: motives and pressures to adopt green management practices
Tekijät:  Babiak, K. Trendafilova, S.
Lehti:  Corporate Social Responsibility and Environmental management
2011 : JAN-FEB, VOL. 18:1, p. 11-24
  This paper studies the diffusion of environmental management initiatives in business and the motives and pressures described by senior executives in adopting these practices in one industry. These sustainable practices are framed under corporate social responsibility (CSR) and their causal drivers of environmental behaviour are examined. This research used a mixed-methods approach and included a survey along with 17 in-depth interviews with professional sports team and league executives. Both strategic and legitimacy motives were found to be used to adopt environmental management practices, while specifically strategic motives were the principal reason for adopting an environmental CSR focus. Some motives to address institutional pressures were also found. The article discusses the role and relevance that environmentally focused CSR has in professional sport organizations in North America and provides suggestions for future research in this area.

Otsikko:  CSR and service brand: the mediating effect of brand identification and moderating effect of service quality
Tekijät:  He, H. Li, Y.
Lehti:  Journal of Business Ethics
2011 : JUN, VOL. 100:4, p. 673-388
  This paper studies the mediating effect of brand identification and the moderating effect of service quality (SQ) on the impacts of corporate social responsibility (CSR) association on service brand performance. A survey was conducted to mobile telecommunications service customers. The findings indicate that both CSR and SQ directly affect brand identification and customer satisfaction and indirectly affect customer satisfaction (via brand identification) and service brand loyalty (via customer satisfaction and 'brand identification/customer satisfaction'). Moreover, SQ enhances the CSR's effect on brand identification. Three viewpoints of service brand performance - CSR association, SQ, and brand identification - are incorporated into one general framework underlining (a) the mediating role of brand identification to forecast customer satisfaction and service brand loyalty; and (b) the interactive influence of CSR and SQ in predicting brand identification.

Otsikko:  Determinants of the effectiveness of corporate codes of ethics: an empirical study
Tekijät:  Singh, J.B.
Lehti:  Journal of Business Ethics
2011 : JUL I, VOL. 101:3, p. 385-395
  The growing prevalence of corporate codes of ethics globally is reported by recent figures of KPMG. There is found a similar trend in surveys of the largest corporations in Australia, Canada, and Sweden by Svensson (et al.)
Based on a survey of Canada's largest corporations, this study aims at empirically assessing the determinants of the effectiveness of corporate codes of ethics by regressing managers' perceptions of code effectiveness against various elements of ethics programs. It is found that, in a statistically significant model, 18 independent variables explain 58.5 per cent of the variance in the perceived effectiveness of corporate codes of ethics.

Otsikko:  Developing a multidimensional scale for ethical decision making
Tekijät:  Casali, G.L.
Lehti:  Journal of Business Ethics
2011 : DEC III, VOL. 104:4, p. 485-497
  Herein, it is reported on the development of the managerial ethical profile (MEP) scale. The MEP scale is a multilevel, self-reporting scale which measures the perceived influence that different dimensions of common ethical frameworks have on managerial decision making. There are eight subscales measured by the MEP: economic egoism, reputational egoism, act utilitarianism, rule utilitarianism, self-virtue of self, virtue of others, act deontology, and rule deontology. In order to provide scale validity, confirmatory factor analysis (CFA) is used.

Otsikko:  Differences in organizing between unions and NGOs: conflict and cooperation among Swedish unions and NGOs
Tekijät:  Egels-Zandén, N. Hyllman, P.
Lehti:  Journal of Business Ethics
2011 : JUN III, VOL. 101:2, p. 249-261
  The worker rights protection is in the centre of the ongoing debate on business ethics. This paper argues that cooperative union-NGO relationships are difficult to form in part due to the differences btw. how unions and NGOs organize. More specifically, based on two qualitative studies, it is shown that the problems originate from differences in organizing related to (i) identity construction, (ii) governance systems, and (iii) resources. It is concluded with a discussion on the possibility of successful union-NGO cooperation and improved worker rights protection in emerging economies.

Otsikko:  Different talks with different folks: a comparative survey of stakeholder dialog in Germany, Italy, and the U.S.
Tekijät:  Habisch, A. (et al.)
Lehti:  Journal of Business Ethics
2011 : MAY II, VOL. 100:3, p. 380-404
  This article provides information about 294 stakeholder dialogue (SD) initiatives gathered by a content analysis of the sustainability reports published by large firms in Germany, Italy, and the U.S. In addition to a country-based description of the different forms, stakeholder categories, and topics of the SD initiatives, explored are the relationship btw. SD and characteristics of national business systems. In general, firms are found to perform few SD initiatives, using low-involvement forms of dialog, and focusing on one category of stakeholders per initiative. It is suggested that the explicit approach to corporate social responsibility (CSR) favours the quantity of SD initiatives, yet neglecting the importance of the level of involvement and diversity of stakeholders participating at the dialog. Finally, public policies on CSR are found to have a substantial influence on SD in national business systems with an implicit approach to CSR.

Otsikko:  Does corporate social responsibility influence profit margins? A case study of executive perceptions
Tekijät:  Blomgren, A.
Lehti:  Corporate Social Responsibility and Environmental management
2011 : SEP-OCT, VOL. 18:5 p. 263-274
  This article presents the findings of interviews with senior executives of 15 of the largest textile companies on the Norwegian market. This study examines the relationship between CSR and profits while acknowledging the distinction between CSR as a strategy for achieving average profits and as a strategy for achieving above-average profits. The results are discussed in the article.

Otsikko:  Does it pay to be socially responsible? Evidence from Spain's retail banking sector
Tekijät:  Callado-Munoz, F.J. Utrero-Gonzalez, N.
Lehti:  European Financial Management
2011 : SEP, VOL. 17:4, p. 755-787
  In this paper, the research on the relation btw. financial performance and corporate social responsibility (CSR) is extended in two respects:
1. developed is a model of strategic competition including consumer perceptions as for firm social performance. It is shown that in the presence of a positive valuation of SR practices by consumers, a firm supporting the responsible behaviour may get a better strategic position in the market, along with higher margin, demand, and profit.
2. the model's predictions are tested using a sample of Spanish banking firms. The empirical analysis confirms that consumers markedly value other features apart from price in making deposit and mortgage decisions, especially a financial institution's SR.
A further analysis shows that 1. not every CSR dimension has relevance for consumers, and 2. customers equally value activities with a possible direct impact on their well-being, for example culture and leisure, as well as other activities that can be seen more generally as public goods, e.g. environment. It is also shown that firms can improve their competitive position in the market and their profits by behaving in a SR manner, provided that consumers value CSR activities.

Otsikko:  Doing good deeds in times of need: a strategic perspective on corporate disaster donations
Tekijät:  Muller, A. Kräussl, R.
Lehti:  Strategic Management Journal
2011 : SEP, VOL. 32:9 p. 911-929
  This article takes a strategic perspective on corporate magnanimity in times of crisis by examining the relationship between company value, reputation, and donations by U.S. Fortune 500 companies in the case of Hurricane Katrina. It is found that Katrina’s landfall was related with significant negative abnormal stock returns. Specifically, findings indicate that a reputation for social irresponsibility was related with both the greatest drop in stock prices and the greatest likelihood of making a subsequent charitable donation in response to the disaster.

Otsikko:  Drivers of change: a multiple-case study on the process of institutionalization of corporate responsibility among three multinational companies
Tekijät:  Richter, U.H.
Lehti:  Journal of Business Ethics
2011 : AUG II, VOL. 102:2, p. 261-279
  In this multiple-case study, analyzed is the perceived importance of seven categories of institutional entrepreneurs for the corporate social responsibility (CSR) discourse of three multinational companies (MNCs). It is aimed to significantly advance the empirical analysis of the CSR discourse for a better understanding of facts and fiction in the process of institutionalization of CSR in MNCs.
Carrying out 42 semi-structured face-to-face and phone interviews in two rounds with 30 corporate managers from three multinational companies (BAT Switzerland, Hewlett-Packard, and Nestlé), it is indicated that one company is driven by civil society's influence on consumer's perception, the second company by direct attacks by civil society, agenda setting organizations and legislators, and the third by the pressure of large customers and legislators. It is suggested that the MNC coping behaviours at both ends of the spectrum of perceived responsible behaviour aim at 1. improving the business case for CSR and 2. increasing legitimacy in society, resulting in converging CSR perceptions, and fostering an institutionalization of CSR.

Otsikko:  Drivers of corporate social responsibility attitudes: the demography of socially responsible investors
Tekijät:  Cheah, E.-T. (et al.)
Lehti:  British Journal of Management
2011 : JUN, VOL. 22:2 p. 305-323
  This article examines demographic characteristics of socially responsible investors (SRIs) and investigates the relationship of these characteristics with their CSR attitudes. The questionnaire responses of 2464 SRIs from 20 countries is analysed using generalized ordered logistic regression. The findings indicate that younger and female SRIs are more likely to believe that a company's social and environmental performance is as important as its financial performance. The benefits which companies can get from understanding the demographic profile of SRIs are also examined.

Otsikko:  Editorial. Critical research in sustainability debate
Tekijät:  Eweje, G. (guest ed.)
Lehti:  Corporate Social Responsibility and Environmental management
2011 : MAY/JUN, VOL. 18:3, p. 123-124
  This editorial presents this Special issue on "Critical research in sustainability debate" with the following articles:
"A shift in corporate practice? Facilitating sustainability strategy in companies" by G. Eweje ;
"Integral responsibilities for a responsive and sustainable practice in organization and management" by W.M. Küpers ;
"Relating sustainability theory to practice at Auckland airport: An engaged scholarship endeavour involving students" by K. Kearins and M. Fryer ;
"An exploratory study of sustainability as a stimulus for corporate entrepreneurship" by S.C. Morrish, M.P. Miles and M.J. Polonsky ;
"Walking the talk? Environmental responsibility from the perspective of small-business owners" by M. Battisti and M. Perry ;
"SMEs and environmental responsibility: Do actions reflect attitudes? " by S. Cassells and K. Lewis ;
"Perceptions on corporate social responsibility: A study in capturing public confidence " by E. Shauki. etc.

Otsikko:  Effects of different dimensions of corporate social responsibility on corporate financial performance in tourism-related industries
Tekijät:  Inoue, Y. Lee, S.
Lehti:  Tourism Management
2011 : AUG, VOL. 32:4, p. 790-804
  This study aims at disaggregating corporate social responsibility (CSR) into five dimensions based on corporate voluntary activities for five primary stakeholder issues: 1. employee relations, 2. product quality, 3. community relations, 4. environmental issues, and 5. diversity issues. It is aimed to explore how each dimension would influence on financial performance among firms within four tourism-related industries, that's airline, casino, hotel, and restaurant.
While all CSR dimensions were proposed to have positive financial effects, it was found that each dimension had a differential effect on both short-term and future profitability. The financial impacts varied across the four industries.

Otsikko:  Environmental and spiritual leadership: tracing the synergies from an organizational perspective
Tekijät:  Crossman, J.
Lehti:  Journal of Business Ethics
2011 : NOV I, VOL. 103:4, p. 553-565
  This article presents some synergies that seem to exist in the conceptualization of environmental and spiritual leadership. Identified are some commonalities in the underpinning values and associated discourse adopted in the literature to describe these two concepts. It is also drawn attention to the way of historical and cultural factors having contributed to overlapping in the conceptual development of spirit and environment etc.

Otsikko:  Ethical corporate marketing
Tekijät:  Balmer, J.M.T. Powell, S.M. Greyser, S.A. (guest eds.)
Lehti:  Journal of Business Ethics
2011 : AUG I, VOL. 102:1, p. 1-14, 15-28, 29-45, 47-55
  This Symposium section includes the following articles:
"Explicating ethical corporate marketing. Insights from the BP deepwater horizon catastrophe: the ethical brand that exploded and then imploded" by J.M.T. Balmer, S.M. Powell and S.A. Greyser ;
"How sustainability ratings might deter 'greenwashing': A closer look at ethical corporate communication" by B. Parguel, F. Benoit-Moreau and F. Larceneux ;
"Corporate social responsibility and the benefits of employee trust: A cross-disciplinary perspective" by S.D. Hansen (et al.) ;
"Consumer perceptions of the antecedents and consequences of corporate social responsibility" by A.J.S. Stanaland, M.O. Lwin and P.E. Murphy.

Otsikko:  Ethical subjectivity and politics in organizations: a case of health care tendering
Tekijät:  McMurray, R. Pullen, A. Rhodes, C.
Lehti:  Organization
2011 : JUL, VOL. 18:4, p.541-561
  This study examines the relationship between ethics and politics in organizations, specifically focusing on ethical subjectivity - that is, how people at work constitute themselves as subjects relating to both their conduct and sense of ethical responsibility to others. To inspect this we consider those ethics politically mobilized when five clinical partners tendered to buy out the medical practice where they worked. A detailed reading is provided of a letter of complaint written by one of the partners and then sent to their employer - a letter we see to be a deliberate, political, ethically motivated and overt resistance act. Stemming from the ethical philosophy of Emmanuel Levinas we argue that the practice of ethics is marked by a tension where ethical commitments and realpolitik crash together. The implication from this is that in organizations the ethical subject is also a political subject; the one taking action in response to the ethical demand. It answers the call to political action by the ethical subject, prepared to act in response to the experienced injustice while not resting easy on one's own ethical righteousness. That provides an affirmative opportunity for researching and theorizing ethics within a critical framework.

Otsikko:  Ethics and law: guiding the invisible hand to correct corporate social responsibility externalities
Tekijät:  Shum, P. K. Yam, S. L.
Lehti:  Journal of Business Ethics
2011 : FEB II, VOL 98:4, p. 549-571
  By developing a structural equation model, the article aims to identify the most important factors and their impact on economically motivated managers' decisions to carry out voluntary corporate social responsibility (CSR) actions. The model developed in this article is based on Carroll's four-dimensional CSR framework, which dimensions are economic, legal, ethical and discretionary. The model also seeks to validate the Carroll's framework. The results show that it is possible to lead companies to increase voluntary CSR activities when appropriate legal and ethical controls apply.

Otsikko:  Ethics, corporations, and governance
Tekijät:  Cragg, W. Matten, D. (eds.)
Lehti:  Journal of Business Ethics
2011 : VOL. 102: SUPPL. 1, p. 1-4
  This editorial presents the contents of this Special issue of the title. The article contents as follows:
"Business ethics and the 'end of history' in corporate law" by J. Heath ;
"Putting creditors in their rightful place: corporate governance and business ethics in the light of limited liability" by C.J. Cowton ;
"Corporate governance as part of the strategic process: rethinking the role of the board" by D. Weitzner and T. Peridis ;
"Business ethics as self-regulation: why principles that ground regulations should be used to ground beyond-compliance norms as well" by W. Norman ;
"Deconstructing the relationship between corporate social and financial performance" by F. Perrini (et al.) ;
"Stakeholder theory and social identity: rethinking stakeholder identification" by A. Crane and T. Ruebottom.

Otsikko:  Executive compensation, corporate social responsibility, and corporate financial performance: a multi-equation framework
Tekijät:  Callan, S. J. Thomas, J. M.
Lehti:  Corporate Social Responsibility and Environmental management
2011 : NOV-DEC, VOL. 18:6 p. 332-351
  In this article, a multi-equation model is used to investigate the determinants of executive compensation. The specification explicitly considers the endogeneity of executive compensation, company financial performance, and corporate social responsibility (CSR). Financial performance and social performance are determined concurrently. It is indicated that CSR is among the determinants of CEO pay, which show that pay-for-performance does not adequately explain compensation.

Otsikko:  Explicating ethical corporate marketing. Insights from the BP deepwater horizon catastrophe: the ethical brand that exploded and then imploded
Tekijät:  Balmer, J.M.T. Powell, S.M. Greyser, S.A.
Lehti:  Journal of Business Ethics
2011 : AUG I, VOL. 102:1, p. 1-14
  This article discusses, looks through and elaborates the notion of ethical corporate marketing (henceforth as: e-c-m.). It is argued that an e-c-m. positioning is a prerequisite for corporations arguing to have an authentic ethical corporate (herein as: e-c.) identity. The article expands and integrates extant scholarship vis-a-vis e-c. identities, the sustainable entrepreneur and corporate marketing. In describing breadth, significance, and challenges of e-c-m., a reference is made to the BP Deepwater Horizon of Gulf of Mexico 2010 catastrophe.

Otsikko:  Facing the crisis: Toward a new humanistic synthesis for business
Tekijät:  Melé, D. Argandona, A. Sanchez-Runde, C. (guest eds.)
Lehti:  Journal of Business Ethics
2011 : MAR I, VOL. 99:1, p. 1-4
  This introduction presents the Special issue's articles of the "16th International Symposium on Ethics, Business and Society". The contents as follows:
"Virtue, profit, and the separation thesis: An Aristotelian view" by E.M. Hartman ;
"The reconciliation project: Separation and integration in business ethics research" by M. Alzola ;
"Ethics and economics: Towards a new humanistic synthesis for business" by W. Grassl and A. Habisch ;
"An integrated model of humanistic management" by H. Spitzeck ;
"'No strings attached': Welcoming the existential gift in business" by S. Frémeaux and G. Michelson ;
"Beyond contracts: Love in firms" by A. Argandona ;
"The possibilities of the acting person within an institutional framework: Goods, norms, and virtues" by J. Aranzadi ;
"Toward a more humanistic governance model: Network governance structures" by M. Pirson and S. Turnbull ;
"Corporate social responsibility as subsidiary co-responsibility: A macroeconomic perspective" by M.S. Assländer.

Otsikko:  Foreword: Pathos for ethics, business excellence, leadership and quest for sustainability
Tekijät:  Assländer, M. Filos, J. Kaldis, B. (guest eds.)
Lehti:  Journal of Business Ethics
2011 : APR II, VOL. 100:1, p. 1-2
  This foreword presents this Special issue on 'Pathos for Ethics, Business Excellence, Leadership and Quest for Sustainability' of The EBEN 22nd Annual Conference held in Athens, Greece in September, 2009. ('EBEN' stands for 'the European Business Ethics Network').
This issue's article contents as follows:
"Aristotelian citizenship and corporate citizenship: who is a citizen of the corporate polis?" by A.J.G. Sison ;
"Searching for new forms of legitimacy through corporate responsibility rhetoric" by I. Castello and J.M. Lozano ;
"Organising corporate responsibility communication through filtration: a study of web communication patterns in Swedish retail" by M. Frostenson, S. Helin and J. Sandström ;
"Corporate governance and CSR nexus" by M.A. Harjoto and H. Jo ;
"Rethinking the role of value communication in business corporations from a sociological perspective - Why organisations need value-based semantics to cope with societal and organisational fuzziness" by V. von Groddeck ;
"The impact of situational influences on corruption in organizations" by T. Rabl ;
"Social constructivism, mental models, and problems of obedience" by P.H. Werhane (et al.) ;
"The ethics of carbon neutrality: a critical examination of voluntary carbon offset providers" by K.K. Dhanda and L.P. Hartman ;
"Are ethical banks different? A comparative analysis using the radical affinity index" by L. San-Jose, J.L. Retolaza and J. Gutierrez-Goiria ;
"Towards shared social responsibility: a study of consumers' willingness to donate micro-insurances when taking out their own insurance" by P. Jansen, T. Gössling and T. Bullens.

Otsikko:  Gender differences in ethics research: the importance of controlling for the social desirability response bias
Tekijät:  Dalton, D. Ortegren, M.
Lehti:  Journal of Business Ethics
2011 : SEP, VOL. 103:1, p. 73-93
  Gender is one of the most frequently researched variables within the ethics field. Prior studies that find gender differences, suggest females consistently reporting more ethical responses than males. Nevertheless, prior research also implies that females are more prone to responding socially desirably. Consequently, it is not certain whether gender differences in ethical decision-making exist because females are more ethical or possibly because females are more prone to the social desirability response bias. Using a 30 scenario sample from prior studies where gender differences were found, we investigate whether the gender differences remain robust after social desirability is controlled for. The data suggest that the effect of gender on ethical decision-making is largely faded when social desirability is included in the analysis. Thus, the social desirability response bias seems to be driving a significant portion of the connection between gender and ethical decision-making. Several important research implications of this study are discussed.

Otsikko:  Giving voice to values
Tekijät:  Gentile, M.
Lehti:  Global focus: the EFMD business magazine
2011 : VOL. 5:1, p. 34-38
  Business schools are often spurred on launching new courses on ethical behaviour due to corporate scandals. Yet, argues the author, teaching students what is right is not enough. Students need to know how to ensure the right thing is done.

Otsikko:  Green and good? The investment performance of US environmental mutual funds
Tekijät:  Climent, F. Soriano, P.
Lehti:  Journal of Business Ethics
2011 : OCT I, VOL. 103:2, p. 275-287
  This article explores the performance and risk sensitivities of U.S. green mutual funds in relation to their conventional peers. It is also analyzed and compared this performance relative to other socially responsible investing (SRI) mutual funds. In order to implement this analysis, a CAPM-based methodology is applied. It is found that in the period from 1987 to 2009, environmental funds had lower performance than conventional funds with similar characteristics. However, when focusing on a more recent period, that is from 2001 to 2009, green funds achieved adjusted returns not significantly different from the rest of SRI and conventional mutual funds.

Otsikko:  Harmonization in CSR reporting: MNEs and global CSR standards
Tekijät:  Fortanier, F. Kolk, A. Pinkse, J.
Lehti:  Management International Review
2011 : VOL. 51:5 p. 665-696
  This article examines the corporate social responsibility (CSR) reporting of multinational companies. Data on CSR reporting was gathered from a sample of companies consisting of the top 250 firms listed in the Fortune Global list. Findings indicate that global guidelines and standards are connected with a harmonization of the CSR activities of companies from multiple countries.

Otsikko:  How can SMEs in a cluster respond to global demands for corporate responsibility?
Tekijät:  Weltzien Hoivik, H. von Shankar, D.
Lehti:  Journal of Business Ethics
2011 : JUN III, VOL. 101:2, p. 175-195
  It is argued why and how a participatory approach to implement corporate social responsibility (CSR) in a cluster would be beneficial for small- and medium-sized enterprises (SMEs) being members of the NCE - Subsea cluster in Bergen, Norway. The political and strategic reasons and also internal motivation for SMEs to incorporate CSR into their business strategies are discussed. Examples from the Norwegian context are provided.

Otsikko:  How corporate social responsibility information influences stakeholders' intentions
Tekijät:  Alniacik, U. Alniacik, E. Genc, N.
Lehti:  Corporate Social Responsibility and Environmental management
2011 : JUL/AUG, VOL. 18:4, p. 234-245
  It is shown in the study how purchase, employment, and investment intentions of various stakeholders are influenced by positive and negative information on corporate social responsibility (CSR) and environmental responsibility. The information on CSR activities of a hypothetical firm in a between-subjects experimental design is manipulated. The design includes two treatments (herein as: trmt/s.): 1. the 'positive CSR trmt.' and 2. the 'negative CSR' trmt.' In both trmt/s., information about other key characteristics were kept constant. The intentions of respondents to (a.) purchase products from, (b.) seek employment with, and (c.) invest in the company were assessed through multi-item scales. It is found that positive CSR information about a firm enhances consumers' intentions to: (a.), potential employees' intentions to (b.), and potential investors' intentions to (c.).

Otsikko:  How important are CEOs to CSR practices? An analysis of the mediating effect of the perceived role of ethics and social responsibility
Tekijät:  Godos-Diez, J-L. Fernandez-Gago, R. Martinez-Campillo, A.
Lehti:  Journal of Business Ethics
2011 : FEB II, VOL 98:4, p. 531-548
  The purpose of the paper is to investigate the importance of CEOs to a firm's corporate social responsibility (CSR) practices. The authors study the relationship between the manager profile (which may range from agent model to steward model) and CSR, as well as the possible mediating effect of the perceived role of ethics and social responsibility. Data collected from 149 CEOs in Spain indicate that managers closer to the steward model are more likely to place greater importance on CSR. The existence of the mediating effect of the perceived role of ethics and social responsibility is also given support.

Otsikko:  How sustainability ratings might deter 'greenwashing': A closer look at ethical corporate communication
Tekijät:  Parguel, B. Benoit-Moreau, F. Larceneux, F.
Lehti:  Journal of Business Ethics
2011 : AUG I, VOL. 102:1, p. 15-28
  Several companies use corporate social responsibility (CSR) communication to enhance their corporate image. Yet, consumers often have difficulties identifying truly responsible firms which encourages 'greenwashing', possibly making CSR initiatives less effective. On the basis of attribution theory, this study explores the role of independent sustainability (herein as: sust.) ratings on consumers' responses to companies' CSR communication. Experimental results indicate the negative effect of a poor sust. rating for corporate brand evaluations in the case of CSR communication due to consumers infering less intrinsic motives by the brand. Thus, sust. ratings could act to deter 'greenwashing' and encourage virtuous firms to push ahead in their CSR practices.

Otsikko:  Institutional interest in corporate responsibility: portfolio evidence and ethical explanation
Tekijät:  Cox, P. Wicks, P.G.
Lehti:  Journal of Business Ethics
2011 : SEP, VOL. 103:1, p. 142-165
  This article investigates the magnitude of corporate responsibility's influence on the demand for shares by institutions. The study follows Bushee (Account Rev 73(3):305-333, 1998) in classifying institutions as dedicated or transient. The demand for shares is organised determined by three factors: a long-term one, corporate responsibility; a short-term one, market liquidity; and a time-independent one, portfolio theory. The rank and importance of the factors for the different institutional investor types are analysed. For one of two types of dedicated institution, corporate responsibility is similarly important as portfolio theory in affecting the demand for shares. For all dedicated institutions, corporate responsibility affects the demand for shares more than market liquidity. For two of the three transient institution types, market liquidity plays the greatest role in share selection. For all transient institutions, the least important factor is corporate responsibility. Findings imply that corporate responsibility significantly increases the demand for shares by dedicated institutions. We discuss the extent to which these trends are constitutive of significant shifts in ethicality within institutional investment. From the perspective of a highly institutionalised Anglo market model, dedicated institutions' commitment to broader, longer-term issues could be interpreted as a small but significant shift towards a more axiologically informed ethical business practice. Such an engagement form calls for sensitive attention to a fuller range of deemed-to-be relevant features to investment decisions, instead of narrower reliance on legislation, codes of practice and fiduciary principles.

Otsikko:  Institutional pressures and ethical reckoning by business corporations
Tekijät:  Chua, F. Rahman, A.
Lehti:  Journal of Business Ethics
2011 : JAN II, VOL. 98:2, p. 307-329
  Prior research has provided explanations for the presence, use and dissemination of codes of corporate ethics or codes of corporate conduct of business corporations. As these explanations are descriptive and functional in nature, this study aims at more underlying explanations by using two complementary theories: 1. social contract theories explaining the exogenous and endogenous reasons of organizational behaviour, and 2. institutional theory explaining why organizations take same kind of measures in response to institutional pressures. Based on these explanations, it is argued that the codes and their use and dissemination base on underlying social and institutional pressures for firms to continuously validate their existence in the face of recurrent uncertainties and increasing changes.

Otsikko:  Insurance and business ethics
Tekijät:  Doyle, A. (ed.)
Lehti:  Journal of Business Ethics
2011 : VOL. 103: SUPPL. 1, p. 1-5
  This editorial presents the contents of this Special issue of the title. The article contents is the following:
"The morality of risk modeling" by N.A. Scordis ;
"Consumer insurance fraud/abuse as co-creation and co-responsibility: a new paradigm" by W.C. Lesch and J. Brinkmann ;
"The forms and limits of insurance solidarity" by T-K. Lehtonen and J. Liukko ;
"Insurance of techno-organizational ventures and procedural ethics: lessons from the deepwater horizon explosion" by A-A. Kyrtsis ;
"Insurance for the poor? First thoughts about microinsurance business ethics" by R. Radermacher and J. Brinkmann ;
"Blurred promises: ethical consequences of fine print policies in insurance" by Ø. Kvalnes ;
"Tort law and the ethical responsibilities of liability insurers: comments from a reinsurer's perspective" by C. Lahnstein.

Otsikko:  Integrating CSR initiatives in business: an organizing framework
Tekijät:  Yuan, W. Bao, Y. Verbeke, A.
Lehti:  Journal of Business Ethics
2011 : JUN, VOL. 101:1, p. 75-92
  Integrating corporate social responsibility (CSR) initiatives in business is a major challenge facing companies currently. With the aid of core-periphery thesis, the article offers potential ways for companies to put CSR initiatives into practice. Seven major patterns of CSR initiative adoption are conceptualized and a new organizing framework for integrating them is presented. The nature of the internal fit between recurring CSR initiatives and business practices that arises is also explored.

Otsikko:  Investigating the effects of moral disengagement and participation on unethical work behavior
Tekijät:  Barsky, A.
Lehti:  Journal of Business Ethics
2011 : NOV, VOL. 104:1, p. 59-75
  For organizational scientists, examination of psychological processes underlying unethical behavior among employees has become an important area of research with the eruption of recent corporate scandals. This paper attempts to uncover the reasons behind people engaging in deceptive and dishonest activities. The focus is on the use of moral-disengagement tactics or rationalizations to justify glaringly dishonest actions at work. Two studies were performed, a lab simulation and field survey, and they confirmed the hypotheses concerning moral disengagement, participation, and unethical behavior.

Otsikko:  Keeping the enemies close: the contribution of corporate social responsibility to reducing crime against the firm
Tekijät:  Bosco, B.D. Misani, Nicola
Lehti:  Scandinavian Journal of Management
2011 : MAR, VOL. 27:1 p. 87-98
  This paper examines how corporate social responsibility can contribute to the security of the firm, looking at the mechanisms which can help a socially responsible firm to achieve outcomes - such as firm legitimacy, stakeholder satisfaction, and perception of fairness - that can be useful in reducing crimes. It is suggested that these outcomes effect on the motivation of potential offenders to act or make it more difficult for them to justify their illegal intentions; the same CSR outcomes also affect stakeholders who do not take part in criminal action but can develop attitudes and behaviors which restrict it.

Otsikko:  Learning to be job ready: strategies for greater social inclusion in public sector employment
Tekijät:  Bennett, A.J.W
Lehti:  Journal of Business Ethics
2011 : DEC, VOL 104:3, p. 347-359
  'Learning to be job ready' was a pilot scheme in northern England involving 16 long-term unemployed people being offered a 6-month paid placement in the care department branch. The project was executed with the largest college in the city specialising in post-16 education and training. The college targeted people as candidates for the programme based on their attendance on or interest in care courses at the college. Surveys, focus groups and interviews were utilised to capture the views and experiences of the participants, project workers and line managers, and also evidence of the project's effect on service delivery. The article adds to our knowledge of corporate social responsibility (CSR) in three distinct ways. The findings of the research highlight a more robust strategy for matching long-term unemployed citizens to training and job opportunities in the public sector. Secondly, a greater understanding of and empathy for the service users can be developed, strengthening the ethical delivery and quality of the service. Finally, a re-conceptualisation of Carroll's model of CSR, also incorporating the ethical and social inclusion duties of public sector not only as service provider but also as employer, offers more understanding for this under-researched element of CSR theory and practice.

Otsikko:  Lessons to be learned: an examination of Canadian and U.S. financial accounting and auditing textbooks for ethics/governance coverage
Tekijät:  Gordon, I.
Lehti:  Journal of Business Ethics
2011 : JUN, VOL. 101:1, p. 29-47
  This article examines three editions of almost 20 financial accounting and auditing textbooks to review the state of educational content through five key topics and numerous accounting scandals. The scandals page coverage grows from the earliest to the latest editions, but it doesn't get overwhelming at any point. The sampled U.S texts had much more pages devoted to topic of scandals compared to the Canadian sample texts, as did auditing texts compared to accounting texts. This study should be of interest to any educators looking to remind students of the ethical dilemmas they will face in their future careers.

Otsikko:  Management students' attitudes toward business ethics: a comparison between France and Romania
Tekijät:  Bageac, D. Furrer, O. Reynaud, E.
Lehti:  Journal of Business Ethics
2011 : FEB I, VOL. 98:3, p. 391-406
  This study's focus is on the differences in the perception of business ethics across two groups of management students from France and Romania (n=220). Data was gathered through the Attitudes Towards Business Ethics Questionnaire (ATBEQ) to measure preferences for three business philosophies: Machiavellianism (herein as: M.), Social Darwinism (as: S.D.), and Moral Objectivism (as: M.O).
It is shown that Romanian students present more favourable attitudes toward M. than French students, while French students valued S.D. and M.O. more highly. For M. and M.O., the results are consistent with the literature and the study's hypotheses. However, contrary to the expectations, it is found that S.D. is more important in France than Romania. The results indicate that religious practice does not influence preferences for the three business philosophies. In terms of gender differences, women have less favourable attitudes toward M. and more favourable attitudes toward M.O. than men.

Otsikko:  Managing ethically in corrupt environments
Tekijät:  Mullins, J. Rhodes, T.
Lehti:  Business Strategy Review
2011 : WINTER, VOL. 22:4, p. 50-55
  Companies aiming at expanding their global presence are more often entering emerging markets. Yet, the rules for doing business are not always the same in less developed countries. This article explores ways for doing business ethically wherever, according to the choice. It is concluded that, if today's business leaders want to leave a better legacy to their children and grandchildren, it is the only way for doing business.

Otsikko:  Mapping the cultural grammar of reflexivity: the case of the Enron scandal
Tekijät:  Ailon, G.
Lehti:  Economy and Society
2011 : FEB, VOL. 40:1, p. 141-166
  This paper focuses on the reflexive discourse based on the Enron scandal, providing a grounded analysis of Enron-related articles published in the popular American BusinessWeek from 1997 to 2007. Examined is the rise and fall of the Enron icon and the sense-making process following its bankruptcy which, by that time, was the biggest one. Reflexivity is shown to have had an underlying cultural grammar (henceforth as: u-c-g.) that paralleled relating to the management of money. Its four primary principles: minimizing 'costs' involving loss of discursive status, maximizing the use-value of a core truism, quantitatively cueing morality, and performing discursive competitions. It is proposed that capitalist reflexivity is based on an u-c-g. cast in the shape of its own beliefs.

Otsikko:  Market orientation, corporate social responsibility, and business performance
Tekijät:  Brik, A.B. Rettab, B. Mellahi, K.
Lehti:  Journal of Business Ethics
2011 : MAR III, VOL. 99:3, p. 307-324
  This study explores the moderating effects (henceforth as: m-effts.) of corporate social responsibility (CSR) on the association btw. market orientation (hereafter as: m-o.) and firm performance in the context of an emerging economy. The results from a sample of firms operating in Dubai indicate that CSR has a synergistic effect on the impact of m-o. on business performance (as: b-perf). The results on the m-effts. of CSR on m-o. subsets uncover that although CSR moderates the association btw. customer orientation and b-perf., it does not moderate the association btw. competitive orientation and inter-functional coordination and performance.

Otsikko:  MNC strategic responses to ethical pressure: an institutional logic perspective
Tekijät:  Tan, J. Wang, L.
Lehti:  Journal of Business Ethics
2011 : FEB I, VOL. 98:3, p. 373-390
  This study aims to examine how multinational corporations (MNCs) balance ethical pressures from both the home and host countries. Drawing on theories from institutional theory, international business, and business ethics, a theoretical framework is built to explain the ethical behaviour of MNCs. The institutional logic concept is applied to explore how MNCs with established logics and principles grown in the home country respond to local ethical expectations in the host country. The core values from the peripheral components of a MNC's institutional logic are differentiated. It is proposed that a MNC will exercise distinctive ethical strategies under different scenarios and choose the 'right' core value configuration and peripheral components that align with institutional environment in host countries.

Otsikko:  Moral judgement and its impact on business-to-business sales performance and customer relationships
Tekijät:  Schwepker, C. H. Jr. Good, D. J.
Lehti:  Journal of Business Ethics
2011 : FEB II, VOL 98:4, p. 609-625
  The concept of sales performance has broadened over the recent years, not to consider only the financial aspects of performance. Largely due to the increased complexity of buyer-seller relationships, the potential impacts of ethical/unethical actions to sales performance have been a subject of a growing interest. Using a sample of 345 business-to-business salespeople, this paper investigates how moral judgement influences sales performance and sellers engaging in customer-oriented sales.

Otsikko:  Moral judgment and its impact on business-to-business sales performance and customer relationships
Tekijät:  Schwepker, C. H. Good, D. J.
Lehti:  Journal of Business Ethics
2011 : FEB II, VOL 98:4, p. 609-625
  The article seeks to investigate the role and influence of moral judgment on a company's sales performance and particularly on the sales performance and customer oriented selling of business-to-business salespeople. In a study comprising a sample of 345 business-to-business salespeople, the authors examine salespeople's performance from both outcome-based and behavior based point of view. The findings of the paper suggest positive effects of moral judgement on sales people's performance. Among the practical implications of the article, the results support the notion that ethically sound employees provide good results in business-to-business selling.

Otsikko:  New approaches to evaluating the performance of corporate-community partnerships: a case study from the minerals sector
Tekijät:  Esteves, A.M. Barclay, M-A.
Lehti:  Journal of Business Ethics
2011 : OCT I, VOL. 103:2, p. 189-202
  This article focuses on the minerals industry with companies currently facing the challenge of matching corporate drivers for strategic partnership (henceforth as: p-ship/s) with community needs for programmes contributing to local and regional sustainability. It is herein argued that applying the management concept of 'investment performance' to corporate-community p-ship/s requires questioning traditional evaluation methods focusing on the results of programmes or activities.
A case study approach is used to introduce an evaluation framework considering performance from both corporate and community perspectives and conceptualizing p-ship/s performance including four aspects:
1. the contribution of the p-ship to the overall portfolio of a company's community investment programmes,
2. the appropriateness of the p-ship model,
3. the effectiveness of the partnering relationship, and
4. the ability of the partners to achieve programme goals.

Otsikko:  Organising corporate responsibility communication through filtration: a study of web communication patterns in Swedish retail
Tekijät:  Frostenson, M. Helin, S. Sandström, J.
Lehti:  Journal of Business Ethics
2011 : APR II, VOL. 100:1, p. 31-43
  Following increased demands for transparency, corporate responsibility (CR) communication (henceforth as: CR-comm.) has risen drastically during recent years. Companies tend to professionalize CR-comm. through providing information corresponding to demands for transparency demanded by certain stakeholders. This study explores particularly the aspect of the organisation of CR-comm., a phenomenon referred to as the 'filtration effect'. Based on comparison of the CR-comm. in parent companies with their subsidiaries, it is empirically shown that there is considerably less CR-comm. on the subsidiary level compared to the parent level. The strong 'filtration effect' encountered suggests that CR-comm. does not appear to be very much adapted to customers.

Otsikko:  Patterns of research productivity in the business ethics literature: insights from analyses of bibliometric distributions
Tekijät:  Talukdar, D.
Lehti:  Journal of Business Ethics
2011 : JAN I, VOL. 98:1, p. 137-151
  This article analyses an empirical regularity in the bibliometric patterns of research productivity in the academic discipline of business ethics. The study is based on research publications in two leading business ethics journals (Business Ethics Quarterly and Journal of Business Ethics) since their launch years. The study uses the Generalized Lotka's Law of scientific productivity pattern. The findings provide strong evidence of a distinct empirically regularity. The study shows that research productivity pattern in business ethics is quite similar to other disciplines within the business management area.

Otsikko:  Preview does the ethical culture of organisations promote managers' occupational well-being? Investigating indirect links via ethical strain
Tekijät:  Huhtala, M. (et al.)
Lehti:  Journal of Business Ethics
2011 : JUN III, VOL. 101:2, p. 231-247
  This study had two major aims: 1. to examine the construct validity of the Finnish 58-item Corporate Ethical Virtues scale (Kaptein in J. Org. Behav. 29, p.923-947) and 2. to examine whether the associations between managers' perceptions of ethical organizational culture and their occupational well-being are indirectly linked by ethical strain.
Based on a sample with over 900 managers from different organizations, in middle and upper management levels, aged 25-68 years, the results of the confirmatory factor analysis (CFA) provided support to the hypothesized 8-factor structure of the CEV scale. In addition, it was also found that the high intercorrelations of the factors can be explained by the 2nd-order factor of ethical culture etc.

Otsikko:  Profits, layoffs, and priorities
Tekijät:  Arce, D. Li, S.
Lehti:  Journal of Business Ethics
2011 : JUN, VOL. 101:1, p. 49-60
  This study reviews the thought process of professional MBA students when presented with a dilemma that weighs the difference between commitments to profit-maximization against concerns for fired workers that would lose their job during a recession. Accounting, economic, and ethically based rationales are analysed. According to the results, those who make non-profit-maximizing recommendations often reject the profit-maximizing approach to layoffs.

Otsikko:  Researches in corporate social responsibility: a review of shifting focus, paradigms, and methodologies
Tekijät:  Taneja, S.S. Taneja, P.K. Gupta, R.K.
Lehti:  Journal of Business Ethics
2011 : JUL, VOL. 101:3, p. 343-364
  There is a need to do a comprehensive assessment and synthesis of research activities. This article addresses this need, exploring the academic literature on Corporate Social Responsibility (CSR) and performance using a paradigmatic and methodological lens, aiming at:
1. examining the status of CSR research from its beginning particularly after 1970 to 2008 in leading academic journals and reporting to assess the focus areas of research on CSR so far,
2. analyzing the research paradigms adopted in these research articles using the Operations Research Paradigm framework,
3. comparing and contrasting various kinds of research articles, methodologies, and research designs used in various researches in literature,
4. uncovering the implications of this study and directions for future research.

Otsikko:  Responsible leadership outcomes via stakeholder CSR values: testing a values-centered model of transformational leadership
Tekijät:  Groves, K.S. LaRocca, M.A.
Lehti:  Journal of Business Ethics
2011 : VOL. 98:SUPPL. 1, p. 37-55
  Using data from over 120 organizational leaders and nearly 460 of their direct reports, this study tested a value-centered leadership model including leader stakeholder and economic values, follower values congruence, and responsible leadership outcomes.
Based on structural equation modeling analyses, it is shown that leader stakeholder values predicted transformational (herein as: tr-f.) leadership, whereas leader economic values were associated with transactional leadership. Follower values congruence was strongly associated with transformational leadership, unrelated to transactional leadership, and partially mediated the relationships between tr-f. leadership and both follower organizational citizenship behaviours and follower beliefs etc.

Otsikko:  Reviewing the business case for corporate social responsibility: new evidence and analysis
Tekijät:  Schreck, P.
Lehti:  Journal of Business Ethics
2011 : OCT I, VOL. 103:2, p. 167-188
  In order to complement previous empirical research on the business case for corporate social responsibility (CSR), this study utilizes unused data on corporate social performance (CSP). Also, statistical analyses are proposed to account for bi-directional causality btw. social and financial performance. Although there is provided no evidence that there is a generic or universal business case for CSR, it is indicated that there is a strong link btw. single stakeholder-related issues of CSR and financial performance. Yet, the analysis does not indicate causality within these relationships.

Otsikko:  Setting boundaries for corporate social responsibility: firm-NGO relationship as discursive legitimation struggle
Tekijät:  Joutsenvirta, M.
Lehti:  Journal of Business Ethics
2011 : AUG I, VOL. 102:1, p. 57-75
  This article extends the understanding of the firm-nongovernmental organization (NGO) relationship by highlighting the role of language in shaping organizational behaviour. The focus is on discursive and rhetorical activity by which firms and NGOs jointly define boundaries for socially acceptable corporate behaviour. The discursive legitimation struggles of a leading Finnish forest industry company StoraEnso and Greenpeace are explored from 1985 to 2001. It is examined how these struggles participated in the (re)definition and institutionalization of corporate social responsibility (CSR). There is found a mixture of rational and moral struggles as a key feature of this legitimation work. It is shown how different manifestations of these struggles act as a central mechanism redefining what the boundaries of corporate responsibility are in a specific setting. It is also illustrated how the actors' ability to sense the publics' views contribute to rhetorical difficulties of the industry and ..., and how the rational and moral struggles build up in time to trigger changes in the actors' sensemaking and actions.

Otsikko:  Signaling sustainability leadership: empirical evidence of the value of DJSI membership
Tekijät:  Robinson, M. Kleffner, A. Bertels, S.
Lehti:  Journal of Business Ethics
2011 : JUL I, VOL. 101:3, p. 493-505
  This article explores both the short-term and the intermediary impact on North American firms of being included or removed from the Dow Jones Sustainability World Index (DJSI). The results provide evidence that being added to the DJSI results in a sustained increase in a firm's share price, suggesting that the benefits of being included on the DJSI outweigh the costs associated with applying. There is also noted a temporary decrease in the value of firms for the first 10 days after their removal from the DJSI. Yet, this effect is eliminated within the next 10 trading days.

Otsikko:  Small-business owner-managers' perceptions of business ethics and CSR-related concepts
Tekijät:  Fassin, Y. Rossem, A. Buelens, M.
Lehti:  Journal of Business Ethics
2011 : FEB I, VOL. 98:3, p. 425-453
  This article focuses on the cognition of small-business owner-managers (herein as: s-b-o-mgr/s). Corporate responsibility and ethical issues can have a different path in SMEs. The s-b-o-mgr/s. can shape the corporate culture, enacting values other than profit. It is herein identified how the s-b-o-mgr/s. make sense of notions linked to corporate social responsibility (CSR) and business ethics. Using the Repertory Grid Technique (RGT), s-b-o-mgr/s. pragmatically and rather clearly differentiate among the various concepts related to CSR and business ethics but, at the same time, recognize the interrelationships and interdependencies of these concepts.

Otsikko:  Special issue
Lehti:  Journal of Business Ethics
2011 : VOL. 101:1, SUPPL.
  The article contents of this Special issue as follows:
"Responsibility beyond CSR (Bevan, R.; Corvellec, H.; Faÿ, E.)
"All in the mind? Ethical identity and the allure of corporate responsibility (Baker, M.; Roberts, J.)
"Managerial responsibility as negotiated order: a social construction perspective (Baïada-Hirèche, L.; Pasquero, J.; Chanlat, J.-F.)
"Serving two masters: the contradictory organization as an ethical challenge for managerial responsibility (Pérezts, M.; Bouilloud, J.-P.; Gaulejac, V. de)
""Webs of engagement": managerial responsibility in a Japanese company (Todeschini, M.M.)
"In search of individual responsibility: the dark side of organizations in the light of Jansenist ethics (Deslandes, G.)
"Toward an intermediate position on corporate moral personhood (Gibson, K.)
"Rethinking responsible agency in corporations: perspectives from Deleuze and Guattari (Painter-Morland, M.)

Otsikko:  Strategic corporate responsibility in the food chain
Tekijät:  Heikkurinen, P. Forsman-Hugg, S.
Lehti:  Corporate Social Responsibility and Environmental management
2011 : SEP-OCT, VOL. 18:5, p. 306-316
  This article examines how food chain responsibility can be connected to strategy. A multiple case study method was used and the data were collected through 20 semi-structured interviews. It was found that the case companies aim at increasing their chain's competitiveness with CR. This leads to four types of strategic CR combinations: beyond-responsive and holistic, beyond-responsive and arrowhead, responsive and holistic, and responsive and arrowhead. The strategic CR combination that is inimitable and for which competitors can't find substitutes, can lead to a sustained competitive advantage and above-normal economic performance.

Otsikko:  Strategic corporate social responsibility: a "dynamic capabilities" perspective
Tekijät:  Ramachandran, V.
Lehti:  Corporate Social Responsibility and Environmental management
2011 : SEP-OCT, VOL. 18:5 p. 285-293
  This article defines strategic corporate social responsibility (CSR) on the basis of Porter's theory of competitive advantage. Two kinds of dynamic capabilities are suggested as the antecedents to strategic CSR success and operationalized in terms of two sets of associated processes. The effectiveness of these processes is assumed to be dependent on their attributes and the human and social capital used in them.

Otsikko:  Sustainability reporting: a comparative study of NGOs and MNCs
Tekijät:  Crespy, C. T. Miller, V. V.
Lehti:  Corporate Social Responsibility and Environmental management
2011 : SEP-OCT, VOL. 18:5 p. 275-284
  This article examines the extent to which non-governmental organizations (NGOs) highlight their sustainability activities. Employing data from Fortune 250 companies and the Forbes 200 NGOs, these two organizational types are compared with their commitment to sustainable development. Across eight dimensions of legitimacy it is found that companies beat NGOs. The results show a higher commitment to sustainability among companies than among NGOs. The results propose that an inadequacy of commitment and disclosure of NGOs prevents them from claiming legitimacy in their effort to participate in corporate governance.

Otsikko:  Sustainable development: the role of network communication
Tekijät:  Nielsen, A.E. Thomsen, C.
Lehti:  Corporate Social Responsibility and Environmental management
2011 : JAN/FEB, VOL. 18:1, p. 1-10
  This paper aims to contribute to the field of communication of the sustainability by proposing a theoretical analysis of the organizational and communicative bases of CSR and sustainability networks. Using resource dependence theory and social network theory, formed is the theoretical framework set-up for understanding how governments build relations with local networks, incl. corporations. Using an example from Denmark, the framework is tested.

Otsikko:  Sustainable development: the role of network communication
Tekijät:  Nielsen, A.E. Thomsen, C.
Lehti:  Corporate Social Responsibility and Environmental management
2011 : JAN-FEB, VOL. 18:1, p. 1-10
  Research within the field of sustainable development has documented several network initiatives taken by corporations in order to mitigate financial, social, and environmental pressures. Until now, the research has focused to the concerns raised by a number of external stakeholders. Therefore, research attention has been paid to the reactive corporate response instead of proactive communication of the sustainability message to develop and drive corporate social responsibility (CSR) and sustainability. Only recently, some articles have emerged on the issue. This paper aims to contribute to the field by proposing a theoretical analysis of the organizational and communicative foundations of CSR and sustainability networks. Resource dependence theory and social network theory are exploited to form the theoretical framework set up for understanding the way governments build relations with local networks, corporations among others. The framework is tested on a Danish example.

Otsikko:  The business ethics index as a leading economic indicator
Tekijät:  Tsalikis, J.
Lehti:  Journal of Business Ethics
2011 : APR I, VOL. 99:4, p. 519-525
  This article discusses theoretical justification for the Business Ethics Index (BEI) from the emerging economics of trust literature. The BEI results of 2007, 2008, and 2009 are presented. Whereas the Personal/Past BEI component shows no notable difference from the previous years, the Vicarious/Past component shows a dramatic drop to levels previously never recorded.

Otsikko:  The collapse of a European bank in the financial crisis: an analysis from stakeholder and ethical perspectives
Tekijät:  Fassin, Y. Gosselin, D.
Lehti:  Journal of Business Ethics
2011 : AUG II, VOL. 102:2, p. 169-191
  Due to global financial crisis, the leading Benelux financial group called the Fortis group collapsed. This article aims at using the case study of Fortis's fall as a basis for reflective considerations on the financial crisis, from stakeholder and ethical perspectives.
A selected number of key events of the crisis' history at Fortis are herein analyzed from different ethical frameworks with special attention given to fairness of communication, shareholder activism and interest conflicts of CEO's mergers opportunities. A confrontation btw. the CSR policy and the reality raises fundamental questions why the powerful CSR guidelines and ethical principles did not help in the risk assessment.

Otsikko:  The credit crisis and the moral responsibility of professionals in finance
Tekijät:  Graafland, J.J. Ven, B.W. van de
Lehti:  Journal of Business Ethics
2011 : NOV I, VOL. 103:4, p. 605-619
  Based on an analysis, three core virtues are defined: honesty, due care, and accuracy. These codes of conduct are compared and contrasted with the actual behaviour of banks leading to the credit crisis. It is found that in some cases banks did not behave according to the moral standards set by them to themselves. Given the neo-liberal free market system, risky and innovative strategies to enhance profits are considered desirable due to shareholders' interests. Therefore, a return to the core virtues in the financial sector will only succeed if a renewed sense of responsibility in the sector is supported by institutional changes etc.

Otsikko:  The demand for products linked to public goods: Evidence from an online field experiment
Tekijät:  McManus, B. Bennet, R.
Lehti:  Journal of Public Economics
2011 : JUN, VOL. 95:5-6, p. 403-415
  In this study, a field experiment at a non-profit organization's online store is performed in order to explore how demand changes when consumers' purchases (herein as: prchs.) can generate revenue for a charitable cause. When prchs. can trigger a small donation (henceforth as: don/s.) by an outside anonymous group, consumers respond strongly and apparently without regard for the specific conditions triggering the don/s. Consumers respond in the same way when the outside don/s. require a personal don/s. generally declined by consumers. However, when the outside don/s. are relatively large, consumers seem to pay close attention to the trigger conditions, increasing their prchs. only where needed to generate the outside don/s. In general, increasing the salience of financial incentives weakens consumers' positive responses to the outside group's don/s. pledges. Furthermore, there is also presented evidence of the don/s. pledges having positive long-term effects on demand, possibly reducing price sensitivity.

Otsikko:  The emergence, variation, and evolution of corporate social responsibility in the public sphere, 1980-2004: the exposure of firms to public debate
Tekijät:  Lee, S. Carroll, C.
Lehti:  Journal of Business Ethics
2011 : NOV, VOL. 104:1, p. 115-131
  Using a content analysis of two national and seven regional newspapers in the U.S. spanning over 25 years, this article studies the rise of corporate social responsibility (CSR) as a public issue. The study included a comprehensive definition including all four CSR dimensions: economic, ethical, legal, and philanthropic. To examine media attention, media prominence, and media valence, newspaper editorials, letters to the editor, op-ed columns, news analyses, and guest columns were analyzed. The results showed that the amount of opinion pieces on CSR issues increased over the 25-year period and that each of the four CSR dimensions had its share of media prominence at different points of the 25-year period. Implications of the news media's role for business ethics research are discussed.

Otsikko:  The freedom-responsibility nexus in management philosophy and business ethics
Tekijät:  Dierksmeier, C.
Lehti:  Journal of Business Ethics
2011 : JUN III, VOL. 101:2, p. 263-283
  This article deals with the question whether and in-as-much theories of corporate responsibility are dependent on conceptions of managerial freedom. It is argued that neglect of the idea of freedom in economic theory has led to an inadequate conceptualization of the ethical responsibilities of corporations within management theory. It is herein examined why and how the idea of freedom was gradually removed from the canon of economics. It is aimed at showing by the deconstructive endeavors that a constructive use of the idea of responsible freedom could correct and complement the current quantitative focus in business theory through qualitative orientations etc.

Otsikko:  The global survey of business ethics as field of training, teaching and research: objectives and methodology
Tekijät:  Rossouw, G.J. (ed.)
Lehti:  Journal of Business Ethics
2011 : VOL. 104: SUPPL. 1, p. 1-6
  This editorial article presents the contents of this Special issue on the global survey of business and economic ethics across 8 of the 9 world regions, that is, Central Asia, East Asia, Europe, Latin America, North America, Oceania, South and South-East Asia, and Sub-Saharan Africa. The article contents is the following:
"Business ethics as a field of teaching, training, and research in Central Asia" by C. Erdener ;
"Business ethics as field of training, teaching, and research in East Asia" by Z. Zhou, C. Nakano and B.N. Luo ;
"Business ethics as a field of training, teaching and research in Europe" by L. van Liedekerke and G. Demuijnck ;
"Survey of teaching, training, and research in the field of economic and business ethics in Latin America" by A.P. Bissieres and M.P.R. Herl ;
"Business ethics in North America: trends and challenges" by J.A. Petrick, W. Cragg and M. Sañudo ;
"Business ethics as field of teaching, training and research in Oceania" by R. Gustavson ;
"Business ethics in the South and South East Asia" by V. Srinivasan ;
"Business ethics as field of teaching, training and research in Sub-Saharan Africa" by G.J. Rossouw ;
"A global comparative analysis of the global survey of business ethics" by G.J. Rossouw ;

Otsikko:  The government of self-regulation: on the comparative dynamics of corporate social responsibility
Tekijät:  Gond, J-P. Kang, N. Moon, J.
Lehti:  Economy and Society
2011 : NOV, VOL. 40:4, p. 640-671
  This paper explores the relationship btw. corporate social responsibility (CSR) and government. A number of different types of CSR-government configurations are identified. By following empirically the CSR development trajectories in Western Europe and East Asia in a comparative historical perspective, a set of propositions on the changing dynamics of CSR-government configurations is derived. Especially, the varied role possibly played by the governments to promote CSR in the context of the wider national governance systems is underlined.

Otsikko:  The human resources contribution to responsible leadership: An exploration of the CSR-HR interface
Tekijät:  Gond, J-P. (et al.)
Lehti:  Journal of Business Ethics
2011 : VOL. 98:SUPPL. 1, p. 115-132
  This study aims at exploring how Human Resources (HR) contributes to responsible leadership (hereafter as: r-l-ship). Relying on the analysis of interviews with 30 CSR and HR corporate executives from 22 corporations operating in France, specified are the HR contributions to r-l-ship. at the functional, practical, and relational levels of analysis. It is explored whether and how HR supports employees' involvement in CSR. Underlined are areas of cooperation and tension btw. HR and CSR functions around emerging practices of r-l-ship. Herein, uncovered are the multiple, yet often implicit, roles of HR in r-l-ship. and the interrelation btw. functional, practical and relational dimensions of these roles. Finally, it is suggested that the organization of the HR-CSR interface can enable or undermine the HR contributions to r-l-ship. etc.

Otsikko:  The impact of community service learning upon the worldviews of business majors versus non-business majors at an American university
Tekijät:  Seider, S.C. Gillmor, S.C. Rabinowicz, S.A.
Lehti:  Journal of Business Ethics
2011 : FEB I, VOL. 98:3, p. 485-503
  The aim of the SERVE Program at Ignatius University is to foster ethical development of its participants through the combination of academic study of philosophy and theology with a 1-year long community service project. This study deals with the impact of the SERVE Program on Ignatius University students majoring in business in comparison to students pursuing majors in the liberal arts, education, and nursing. The study's findings provide insight into the response of business students to ethical content in comparison to students conducting degrees in other disciplines. Such findings hold significant implications for business school faculty and administrators committed to the civic and ethical development of individuals achieving to careers in business and private industry.

Otsikko:  The impact of norm-conforming behaviors on firm reputation
Tekijät:  Philippe, D. Durand, R.
Lehti:  Strategic Management Journal
2011 : SEP, VOL. 32:9 p. 969-993
  This article states that companies can choose to conform to a norm along two dimensions: compliance with the goal and level of commitment to the procedures. A typology of four norm-conforming behaviors is developed. The corporate environmental revelations of 90 U.S. companies are investigated and it is found that companies derive different reputational rewards depending an whether they conform to the goal or procedure dimension of the environmental transparency norm. Furthermore, the relationship between conformity and reputation is moderated by the company's prior reputation and the strictness of the normative environment.

Otsikko:  The impact of situational influences on corruption in organizations
Tekijät:  Rabl, T.
Lehti:  Journal of Business Ethics
2011 : APR II, VOL. 100:1, p. 85-101
  This study explores the influence of situational (herein as: stn-al.) factors, that is, the bribe size, time pressure, and the degree of abstractness of the business code, related to the Model of Corrupt Action describing the corrupt actors' subjective decision making process. Using an experimental simulation design via a sample of over 190 German university business and non-business students, there are found only few effects. Thus, the results show a certain robustness of corrupt behaviour against the examined sn-al. influences. Implications for the prevention of corruption in organizations are discussed.

Otsikko:  The influence of corporate social responsibility and price fairness on customer behaviour: evidence from the financial sector
Tekijät:  Matute-Vallejo, J. Bravo, R. Pina, J. M.
Lehti:  Corporate Social Responsibility and Environmental management
2011 : NOV-DEC, VOL. 18:6 p. 317-331
  This article examines how customers' conceptions of companies' corporate social responsibility (CSR) and fairness in their pricing strategy influence customers' behaviour as users of financial services. Precisely the study suggests a model where CSR and price fairness have a positive impact on customer loyalty. It also proposes that the firm's social responsibility actions affect customers' price fairness assessments. Structural equation modelling is used on a sample of 300 customers of banks and savings banks to survey the hypotheses. Findings indicate that both CSR and price fairness affect to achieving customer loyalty. Furthermore, customers feel that socially responsible companies are also fairer in their pricing strategies.

Otsikko:  The meaning of corporate social responsibility: the vision of four nations
Tekijät:  Freeman, I. Hasnaoui, A.
Lehti:  Journal of Business Ethics
2011 : MAY II, VOL. 100:3, p. 419-443
  This article explores the definitions of CSR as published on the Internet by governments in four countries, that's Canada, France, United Kingdom (UK), and the United States (U.S.). It is looked for a consensus of understanding in an attempt to propose a more universal framework to enhance international adoption and practice of CSR using the triple bottom line. There are found results concurring with the findings of both national and international bodies. It is suggested that both within and among the countries in this study there is not a clear definition of the concept of CSR. While there are some similarities, there are substantial differences to be addressed. There are a number of proposals presented for a more universal framework to define CSR.

Otsikko:  The new political role of business in a globalized world: a review of a new perspective on CSR and its implications for the firm, governance, and democracy
Tekijät:  Scherer, A. G. Palazzo, G.
Lehti:  Journal of Management Studies
2011 : JUN, VOL. 48:4 p. 899-931
  This article proposes that, under the conditions of globalization, the strict division of labour between private business and nation-state governance doesn't hold any more. Many business companies have started to adopt social and political responsibilities that go beyond legal requirements. The review of the literature indicates that there are a growing number of publications from various disciplines that suggest a politicized concept of corporate social responsibility.

Otsikko:  The origins and meanings of names describing investment practices that integrate a consideration of ESG issues in the academic literature
Tekijät:  Eccles, N.S. Viviers, S.
Lehti:  Journal of Business Ethics
2011 : DEC, VOL 104:3, p. 389-402
  This study aims to reflect on the origins and meanings of names describing investment practices that integrate environmental, social and corporate governance issues in the academic literature from 1975 to mid-2009. The study indicated that papers expressing a deontological ethical position were more frequently associated with the name Ethical Investment. Positive screening, best-in-class and cause-based investing were seldom associated with Responsible Investment. Finally, the study yielded some hints that the name Responsible Investment might be linked to an egoist ethical position. Therefore, we follow the heuristic tradition set by Sparkes, and suggest that Responsible Investment be defined as 'Investment practices that integrate a consideration of ESG issues with the primary purpose of delivering higher-risk-adjusted financial returns'.

Otsikko:  The relationship between corporate social performance and corporate financial performance in the banking sector
Tekijät:  Soana, M.-G.
Lehti:  Journal of Business Ethics
2011 : NOV, VOL. 104:1, p. 133-148
  This article analyzes the ways of proxing corporate social performance (CSP) and the possible link between CSP (measured by ethical rating) and corporate financial performance (CFP)(measured by market and accounting ratios) in the banking sector with the use of correlation methodology. This has been done previously by many Anglo-American studies since the 1970s, but they have produced conflicting results and generalized and coherent conclusions have been found inadequate. The results of this article show that there is no statistically significant link between CSP and CFP.

Otsikko:  The relationship between corporate social responsibility and earnings management: an exploratory study
Tekijät:  Hong, Y. Andersen, M.L.
Lehti:  Journal of Business Ethics
2011 : DEC III, VOL. 104:4, p. 461-471
  This article explores the relationship btw. corporate social responsibility (CSR) and earnings management (EM). Using the Kinder Lydenburg and Domini (KLD) data, this study's CSR index includes information from the following issue areas: the community, corporate governance, diversity, the product, employee relations, the environment, and human rights. It is shown that more socially responsible firms have higher quality accruals and less activity-based EM, both of which impact financial reporting quality.

Otsikko:  The representation of social actors in corporate codes of ethics. How code language positions internal actors
Tekijät:  Winkler, I.
Lehti:  Journal of Business Ethics
2011 : JUL, VOL. 101:4, p.653-665
  This article considers codes of ethics as written documents that represent social actors in certain ways through the use of language. It presents an empirical study that examined the German Dax30 companies' codes of ethics. A critical discourse analysis-approach was adopted in order to reveal how the code-texts produce a particular understanding of the diverse internal social groups for the readers. Language is seen as social practice that functions at creating particular understandings of individuals and groups, their interrelation, their desired behavior. The results imply that codes of ethics do not represent employees as an empowered or morally enlightened group; instead they are seen as passive receivers of rules and regulations. Moreover, codes of ethics classify employees needing to be monitored and controlled by the higher corporate hierarchy levels. To sum up, code language enforces compliance through the maintenance of existing building of new asymmetries between the various groups within a company. Consequently, the article discusses a quite different concept of code effectiveness. Reproducing and reemphasizing hierarchical relations could also result in code compliance, possibly without needing to develop the moral employee committed to ethical values.

Otsikko:  The role of infomediaries: CSR in the business press during 2000-2009
Tekijät:  Grafström, M. Windell, K.
Lehti:  Journal of Business Ethics
2011 : OCT I, VOL. 103:2, p. 221-237
  In this article media is seen as a key infomediary. It is explored how the business press has framed and presented corporate social responsibility (CSR) during the last 10 years.
Based on a content analysis of how CSR is presented in two English-language business newspapers with an international readership, a framework is developed for understanding the role of business media setting the corporate (here as: corp.) CSR agenda. It is shown that business media contribute to the construction of what CSR means in corp. practice by creating links btw. CSR and certain corp. activities, btw. CSR and arguments that enforce the view of CSR as a business case, and btw. CSR and certain spokespersons. These links contribute to create a notion of what CSR stands for, what it means in practice, and why it is important that one should pay attention to.

Otsikko:  The sound of silence - a space for morality? The role of solitude for ethical decision making
Tekijät:  Akrivou, K. (et al.)
Lehti:  Journal of Business Ethics
2011 : AUG I, VOL. 102:1, p. 119-133
  A conceptual model is proposed for better understanding of processes enabling ethical leadership (henceforth as: e-l-ship.) neglected by the literature. The role of solitude as antecedent is explored, whereby its selective utilization focuses inner directionality (herein as: dirnty.) toward growing authentic executive awareness as a moral person and a manager, allowing an integration btw. inner and outer dirnty. toward e-l-ship. and resulting decision making processes with an impact on others' perceptions of leader authentic ethical leadership (as: a-e-l-ship). Thus, it is proposed that utilization of solitude positively predicts executive-level a-e-l-ship. action and in turn, ethical decision making perceived integrity and fairness. Also, two moderators are proposed: i. the executive's ability for moral reasoning and a motivation for socialized power.

Otsikko:  The transparent supply chain: From resistance to implementation at Nike and Levi-Strauss
Tekijät:  Doorey, D.J.
Lehti:  Journal of Business Ethics
2011 : NOV I, VOL. 103:4, p. 587-603
  Information disclosure is a common regulatory tool designed to influence business behaviour. Beginning in the late 1990s, a private movement emerged pressuring corporations to disclose the identity of their global supplier factories.
In 1995, Nike and Levi-Strauss (Levis) surprised the business community by publishing their supplier lists. This paper deals with case studies of Nike and Levis, tracking the evolution from resistance to supply chain transparency through to the decision to be industry leaders in factory disclosure. The contribution of factory disclosure is evaluated. It is proposed that other companies should be adviced to move toward supply chain transparency.

Otsikko:  Towards shared social responsibility: a study of consumers' willingness to donate micro-insurances when taking out their own insurance
Tekijät:  Jansen, P. Gössling, T. Bullens, T.
Lehti:  Journal of Business Ethics
2011 : APR II, VOL. 100:1, p. 175-190
  This article explores the question whether consumers in the Netherlands are willing to donate micro-insurances. It is also dealt with which factors influence this willingness to contribute to the non-profit micro-insurance approach of an insurance company. Based on data gathered through questionnaires among a sample of the Dutch population (N=504), it is shown that approximately half of the Dutch consumers are willing to pay an additional amount on their insurance premium for the donation of micro-insurances. The data were processed in a 1-way between-groups ANOVA, a paired sample t test and an ordinal regression analysis. However, the amount of the insurance premium did not affect the willingness to donate (WTD) etc.

Otsikko:  Uncovering the intellectual structure of research in business ethics: a journey through the history, the classics, and the pillars of Journal of business ethics
Tekijät:  Calabretta, G. Durisin, B. Ogliengo, M.
Lehti:  Journal of Business Ethics
2011 : DEC III, VOL. 104:4, p. 499-524
  During almost 30 years of publications, Journal of Business Ethics (JBE) has achieved the status of being the main marketplace for business ethics (herein as: BE) discussion and knowledge generation. Herein, it is aimed at characterizing changes in the intellectual structure of BE through a bibliometric analysis of articles published in JBE. In particular, a knowledge-stock analysis is performed in order to assess the evolution, major trends, and current state of the journal. In addition, citation and co-citation analysis are used to provide an accurate description of the content and the advancement of research in BE. The results allow to:
1. pinpoint the characteristics of the growing stock of knowledge published by JBE over the years,
2. identify the most influential works on BE research, and
3. detect the formation and evolution of schools of thought in BE.

Otsikko:  Understanding ethical behavior and decision making in management: A behavioural business ethics approach
Tekijät:  Cremer, D. De (et al.) (guest eds.)
Lehti:  British Journal of Management
2011 : MAR, VOL. 22, Special issue, p. S1-S4
  This introduction presents this Special issue of the title. The article contents as follows:
"To win, or not to lose, at any cost: The impact of achievement goals on cheating" by N.W. Van Yperen, M.R.W. Hamstra and M. van der Klauw ;
"Ethical manoeuvring: Why people avoid both major and minor lies" by S. Shalvi, M.J.J. Handgraaf and C.K.W. De Dreu ;
"Ethical behaviour in practice: Decision outcomes and strategic implications" by A. Barraquier ;
"Fairness as social responsibility: A moral self-regulation account of procedural justice enactment" by L. Brebels (et al.).

Otsikko:  Visualizing the phronetic organization: the case of photographs in CSR reports
Tekijät:  Rämö, H.
Lehti:  Journal of Business Ethics
2011 : DEC, VOL 104:3, p. 371-387
  Aspects of phronetic social science and phronetic organization research have been much debated recently. Nevertheless, the visual aspects of communicating phronesis have got little attention. Still organizations try to communicate an image of respectability and success to the public. There, corporate reporting is used, and particularly CSR reporting embraces fairness and sustainability among others. This paper explores how visual portrayals of wise and discerning values (phronesis) are used to reinforce the verbal component of reporting. The two propositions underlying this study are that visual images form a major deal of the structures of contemporary corporate reporting and that phronetic action in organizations is subjected to textual documentation, and to visual expressions. The linking of the Aristotelian concept of phronesis to contemporary concerns about responsibility, and the visual representation in CSR reporting is also discussed. Finally, the symbolic and contextual signification of images in corporate accounts of wisdom and responsibility is addressed.

Otsikko:  Voluntary corporate environmental initiatives and shareholder wealth
Tekijät:  Fisher-Vanden, K. Thorburn, K.S.
Lehti:  Journal of Environmental Economics and Management
2011 : NOV, VOL 62:3 p. 430-445
  Researchers argue whether environmental investments reduce company value or actually improve financial performance. We provide some compelling support on shareholder wealth effects of membership in voluntary environmental programs (VEPs). Companies, which announce membership in EPA's Climate Leaders, a program pursuing reductions in greenhouse gas emissions, achieve significantly negative abnormal stock returns. The price decline is larger in firms with weak corporate governance structures, and for high growth firms. However, firms joining Ceres, a program comprising more general environmental commitments, have insignificant announcement returns, as do portfolios of industry competitors. Overall, corporate commitments in reducing greenhouse gas emissions appear to be contradictory with firm value maximization. This has important implications for policies relying on voluntary initiatives to address climate change. Further, we find that firms facing shareholder resolutions related to climate or firms with poor corporate governance standards – giving managers the power to make such voluntary environmentally responsible investment decisions – are more likely to join Climate Leaders; resulting in lower firm value.

Otsikko:  Weak business culture as an antecedent of economic crisis: the case of Iceland
Tekijät:  Vaiman, V. Sigurjonsson, T.O. Davidsson, P.A.
Lehti:  Journal of Business Ethics
2011 : JAN II, VOL. 98:2, p. 259-272
  A weak business culture and a symbiosis of business and politics have actually allowed for self-serving and unethical decisions made by the Icelandic business and political elite. In order to elucidate this point, 10 expert interviews have been carried out within the period of 6 months in 2009 to support in-depth research conducted by the authors. This article also discloses questionable business practices recently having come to the attention of the public both in Iceland and abroad. These ultimately eased the economic downfall in Iceland.

Otsikko:  What motivates managers to pursue corporate responsibility? A survey among key stakeholders
Tekijät:  Ditlev-Simonsen, C.D. Midttun, A.
Lehti:  Corporate Social Responsibility and Environmental management
2011 : JAN/FEB, VOL. 18:1, p. 25-38
  This paper takes some of the most central theoretic perspectives on Corporate Responsibility (CR), exposing them to an evaluation by three panels: corporate leaders, MSc students and NGOs. This paper aims to clarify and compare what these panels think motivates managers (hereafter as: mgrs.) to strive for CR from a positivist and normative perspective. It is found that the three panels are in surprising agreement as to what they assume motivates mgrs. to seek CR and what motivates the same mgrs. There is also seen a large discrepancy btw. what they think motivates and what should motivate mgrs. Branding, stakeholders, and value maximization are assumed to be key motivators, while sustainability and branding should be the key motivators.

Otsikko:  What motivates managers to pursue corporate responsibility? A survey among key stakeholders
Tekijät:  Ditlev-Simonsen, C.D. Midttun, A.
Lehti:  Corporate Social Responsibility and Environmental management
2011 : JAN-FEB, VOL. 18:1, p. 25-38
  Following multiple decades of scholarship with several disciplinary departure points, today a great heterogeneity of theories and approaches to Corporate Responsibility (CR) exists. Taking a pragmatist perspective, this paper takes some of the most central theoretic points of view on CR and evaluates them by three panels: corporate leaders, MSc students and NGOs. The aim is to clarify and compare what these panels see to motivate mangers to pursue CR from a positivist and normative perspective. The three panels are found to be in surprising agreement considering what they assume to motivate managers to pursue CR and what should motivate the same managers. Also, a large discrepancy is visible between what they think motivates and what should motivate managers. Branding, stakeholders, and value maximization are seen to be key motivators, while sustainability and branding should be the key motivators.

Otsikko:  When events interact with business ethics
Tekijät:  Deroy, X. Clegg, S.
Lehti:  Organization
2011 : SEP, VOL. 18:5, p. 637-653
  The article analyses the effect of different, sometimes unpredictable, events on decisions of organizations regarding business ethics. Managers are responsible for making sense of these events, and they statute ethics in the solutions to them. Events force ethical consideration as you often can't repeat existing repertoires. The de/institutionalizing of ethics is examined theoretically and it's discussed from the new economic sociological approach. Also, the link between micro and macro dimensions is conceptualized.

Otsikko:  Withdrawal behaviors syndrome: an ethical perspective
Tekijät:  Shapira-Lishchinsky, O. Even-Zohar, S.
Lehti:  Journal of Business Ethics
2011 : OCT, VOL. 103:3, p. 429-451
  This paper aims to elucidate the withdrawal behaviors syndrome (lateness, absence, and intent to leave work) among nurses by inspecting interrelations between these behaviors and the mediating impact of organizational commitment upon ethical perceptions (caring climate, formal climate, and distributive justice) and withdrawal behaviors. 201 nurses from one northern Israel hospital participated in questionnaires and hospital records were also utilized. The analyses are based on Hierarchical Multiple Regressions and Structural Equation Modeling with AMOS. Affective commitment was found to mediate the relationship between the nurses' ethical perceptions (caring climate, formal climate, and distributive justice) and their intent to leave work. Lateness was found to positively relate to absence frequency, as for found negatively related to intent to leave. Males were late more often than females, while seniority was related only to absence frequency. The findings imply each withdrawal behavior exhibiting unique relationships. The results can help policy makers to improve the ethical environment in order to improve nurses' commitment and reduce their leaving intentions. This may be achieved through ethical education for nurses which may promote ethical deliberation to become an integral part of nurse work.

Otsikko:  You support diversity, but are you ethical? Examining the interactive effects of diversity and ethical climate perceptions on turnover intentions
Tekijät:  Stewart, R.W.
Lehti:  Journal of Business Ethics
2011 : MAR III, VOL. 99:3, p. 453-465
  Utilizing the stakeholder perspective to corporate social responsibility (CSR), this paper deals with the effects of a perceived climate for ethics on the relationship btw. diversity climate and voluntary turnover intentions. Specifically, it is examined how ethics climate affected the diversity climate-turnover (herein as: c-t.) intentions relationship (as: i-r-ship). It is found that ethics climate moderates the diversity c-t. i-r-ship. Turnover intentions were lowest among workers perceiving both a pro-diversity and highly ethical climate. These results enforce the need for communicating both diversity values and ethical standards to employees.

Otsikko:  A meta-ethical perspective on organizational identity
Tekijät:  Oliver, D. Statler, M. Roos, J.
Lehti:  Journal of Business Ethics
2010 : JUL I, VOL. 94:3, p. 427-440
  In order to describe the ethical dimensions of organizational identity (henceforth as: org-id.), this article introduces the balance theory of practical wisdom as a theoretical framework. The theory is connected to existing concepts of org-id. An empirical case is presented focusing on an international paint company, Colours Inc., to illustrate the relevance of the theory for empirical org-id. research. It is aimed at expanding existing theory by bringing an aspect of org-id. that has been tangentially acknowledged to the forefront etc.

Otsikko:  A new methodological approach for studying moral reasoning among managers in business settings
Tekijät:  Weber, J. McGivern, E.
Lehti:  Journal of Business Ethics
2010 : MAR I, VOL. 92:1, p. 149-166
  This article introduces and validates a new instrument, The Moral Reasoning Inventory, which is designed to measure an individuals' moral reasoning (MR) in response to two moral dilemmas within a business setting. The instrument includes two moral dilemma scenarios with eight MR statements. In order to analyze patterns of individual responses, two measurement scales are used: i. the strength of belief in the reasons and ii. the importance of those reasons for resolving the dilemma.
Managers taking part in a part-time MBA program were given the use of the new instrument. Data analysis explicitly supported the effectiveness of the instrument in separating patterns of consistency in MR within decision groups.

Otsikko:  A step forward: ethics education matters!
Tekijät:  Lau, C.L.L.
Lehti:  Journal of Business Ethics
2010 : VOL. 92:4, p. 565-584
  Contrary to some common beliefs of ethical behaviour being inborn, this study suggests that education does matter. Ethics education (henceforth as: e-education) and its relationship with students' ethical awareness (as: e-awareness) and moral reasoning (as: m-rsng.) are herein examined.
It is hypothesized that students with e-education will have a greater e-awareness and ability for making more ethical decisions. Testing the hypotheses in two undergraduate business courses at a major research university with over 700 students sampled, e-education is found to improve students' e-awareness and m-rsng. In addition, the results also appear to show that students' readiness moderated their learning outcomes.

Otsikko:  A ten-step model for academic integrity: a positive approach for business schools
Tekijät:  Caldwell, C.
Lehti:  Journal of Business Ethics
2010 : MAR I, VOL. 92:1, p. 1-13
  According to some authors, the problem of academic dishonesty in business schools has reached the level of a crisis. This article introduces the problem in question as a holistic issue requiring creating a cultural change involving students, faculty, and administrators in an integrated process. Integrating the extensive literature, a 10-step model is provided which may create a positive culture for academic integrity.

Otsikko:  Advancing the business and human rights agenda: dialogue, empowerment, and constructive engagement
Tekijät:  Mena, S. (et al.)
Lehti:  Journal of Business Ethics
2010 : APR II, VOL 93:1, p. 161-188
  According to the article, increasingly global corporations are in need of new ways to tackle human rights challenges. This paper introduces five views on innovative solutions, all based on the constructs of dialogue, empowerment and constructive engagement. All three approaches emphasize the increased and more active role of corporations in the protection of human rights. The article consists of 5 different research projects that were all presented during the Second Swiss Master Class in Corporate Social Responsibility, held in Lausanne, Swizerland on December 12, 2008.

Otsikko:  An attempt to determine the CSR potential of the international clothing business
Tekijät:  Laudal, T.
Lehti:  Journal of Business Ethics
2010 : SEP, VOL. 96:1 p. 63-77
  The study investigates the special features of the international clothing business and aspects of the global economy in general to discover if and how they influence the corporate social responsibility(CSR) potential. Based on multiple empirical studies of clothing business, the author identifies six aspects that indicate high potential for CSR. Furthermore, the findings suggest that the CSR potential for international clothing business is apparently not only based on sector specific properties, but also on systemic and general features of the global economy.

Otsikko:  An examination of the Layers of Workplace Influences in ethical judgments: whistleblowing likelihood and perseverance in public accounting
Tekijät:  Taylor, Z. E. Curtis, M. B.
Lehti:  Journal of Business Ethics
2010 : APR II, VOL 93:1, p. 21-37
  The paper explores ethical judgment in public accounting, specifically whistleblowing among public accounting audit seniors. The Layers of Workplace Influence theory is applied in the study in order to examine professional commitment, organizational commitment vs. colleague commitment and the moral intensity of the unethical behavior. Two measures are used: the likelihood of reporting and perseverance in reporting. Both of these measures are found to be related to moral intensity. Furthermore, organizational commitment seems to drive perseverance in reporting.

Otsikko:  An innovative model to promote CSR among SMEs operating in industrial clusters: evidence from an EU project
Tekijät:  Battaglia, M. (et al.)
Lehti:  Corporate Social Responsibility and Environmental management
2010 : MAY-JUN, VOL. 17:3, p. 133-141
  This paper presents the findings of an EU co-funded project, an idea developed in order to better understand the opportunities to formalize corporate social responsibility (CSR) practices for small and medium enterprises (SMEs) in a clustered system. Small companies often need to compete in a global market. This is why cooperation among SMEs, and with local stakeholders and intermediary institutions, might be eased by a collective answer to new market requests. In order to facilitate trust among involved local actors, cooperation and social capital play the key roles. The project aimed at identifying and understanding the role of the 'intermediary institutions' (e.g. trade unions etc.) in the cluster. This paper's focus is on the analysis of three industrial clusters in Tuscany, Italy.

Otsikko:  Applying the Ignatian Pedagogical Paradigm to the creation of an accounting ethics course
Tekijät:  Hise, J. van Massey, D.W.
Lehti:  Journal of Business Ethics
2010 : OCT II, VOL. 96:3, p. 453-465
  It is explained how and why the Ignatian Pedagogical Paradigm (IPP), a 450-year-old approach to education, can serve as a framework for a modern principles-based (herein as: prs-bsd.) ethics course in accounting. The IPP takes a holistic view of the world, combining five elements: context, experience, reflection, action, and evaluation. The components of the IPP are described. It is discussed how they align with suggestions from prior research for providing prs-bsd. ethics instruction in accounting. It is concluded by describing how the IPP is used as a framework to create a graduate-level accounting ethics course.

Otsikko:  Attitudes about corporate social responsibility: Business student predictors
Tekijät:  Kolodinsky, R.W. (et al.)
Lehti:  Journal of Business Ethics
2010 : JAN, VOL. 91:2 p.167-181
  The article posits four predictors to have an effect on the attitudes of business students about corporate social responsibilities(CSR). It applies Forsyth's personal moral philosophy model and discovers that ethical idealism had a positive relationship with students' CSR attitudes, whereas ethical relativism and materialism were found to have a negative relationship with CSR. Spirituality did not affect significantly business students' CSR attitudes.

Otsikko:  Attitudes toward corporate responsibilities in Western Europe and in Central and East Europe
Tekijät:  Furrer, O. (et al.)
Lehti:  Management International Review
2010 : VOL. 50:3, p. 379-398
  This study explored the attitudes toward social, economic, and environmental corporate responsibilities (hereafter as: resps.) of more than 3000 current managers and business students in 8 European countries. Participants in Western European (as: W-E.) countries had significantly different perspectives on the importance of these corporate resps. (CR) than those in Central and East European countries (CEE). Within each country, environmental CR is seen as most important in both CEE and W-E. countries. Across countries, W-E. respondents put more importance to social CR and less importance to economic CR. CEE countries are not homogenous, e.g. CR attitudes in the Czech Republic are closer to that of W-E. respondents, possibly triggered by the accession to EU. Work experience (managers vs. business students) influences social and environmental orientations (as: ornts.) more than the economic ornts. for only some countries. In addition, generational differences were also found: business students put more importance to environmental CR and less importance to social CR than managers.

Otsikko:  Benchmarking and transparency: incentives for the pharmaceutical industry’s corporate social responsibility
Tekijät:  Lee, M. Kohler, J.
Lehti:  Journal of Business Ethics
2010 : SEP, VOL. 95:4, p. 641-658
  There is unquestionable need for easier access to medicines. The pharmaceutical industry is being benchmarked on their corporate social responsibility (CSR) performance in access to medicines. This article examines the corporate feedback discussion pharmaceutical companies make in response to criticisms from benchmarking reports. It aims to conclude whether these responses promote increasing access to medicines or act as a barrier to improvement. This article illustrates the importance of benchmarking and transparency in creating inter-business competition.

Otsikko:  Beyond good and evil: the adiaphoric company
Tekijät:  Jensen, T.
Lehti:  Journal of Business Ethics
2010 : OCT II, VOL. 96:3, p. 425-434
  This article identifies six demoralising processes in the context of the company. These processes promote a realm of 'being-with'. The realm of 'being-for', in which individuals are supported to take increased responsibility, is marginalized. It is concluded that not only do the demoralizing processes systematically produce moral distance btw. humans weakening individual spontaneous outbursts of sympathy to take increased moral responsibility, they also promise to release individuals from their moral ambivalence by declaring organized action morally indifferent. In other words, organisational action is declared as adiaphoric, that is, beyond good and evil.

Otsikko:  Beyond the game: perceptions and practices of corporate social responsibility in the professional sport industry
Tekijät:  Sheth, H. Babiak, K.M.
Lehti:  Journal of Business Ethics
2010 : FEB I, VOL. 91:3, p. 433-450
  This study utilizes a mixed-methods approach, including a survey, and a qualitative content analysis of responses to open-ended questions, to explore how professional sport executives define CSR, and what priorities teams have as to their CSR activities.
Findings indicate sport executives placing different emphases on elements of CSR including a focus on philanthropic activities and ethical behaviours. Professional sport executives view CSR as a strategic imperative for their business with a number of factors influencing their CSR practice, including: philanthropy (altruistic giving), an emphasis on the local community, partnerships, and ethical concerns. Moreover, important organizational variables for sport (winning, revenues, and team value) are also explored. Their relationship with reported CSR involvement is underlined.

Otsikko:  Beyond the manager's moral dilemma: Rethinking the 'ideal-type' business ethics case
Tekijät:  Bridgman, T.
Lehti:  Journal of Business Ethics
2010 : VOL. 94, SUPPL. 2, p. 311-322
  Business ethics cases are typically used to teach moral reasoning by exposing students to real-life situations putting them in the position of a decision-maker faced with a moral dilemma. Drawing on a critical management studies' (CMS) critique of mainstream business ethics, this article argues that this 'ideal-type' decision-focused case underplays the social, political and economic factors shaping managerial decisions. An alternative 'dark side' case approach is presented, which underlines the structural features of capitalism and the role of government in regulating the market. It is concluded through a discussion of how this approach to the case method can provide students with a deeper understanding of the complexity of business ethics.

Otsikko:  Beyond wages and working conditions: a conceptualization of labor union social responsibility
Tekijät:  Dawkins, C.
Lehti:  Journal of Business Ethics
2010 : AUG, VOL. 95:1, p. 129-143
  Using business and society, business ethics, and labour relations literature, this article offers a conceptualization of labour union social responsibility that advocates economic equity, workplace democracy, and social justice. Implications of labour union responsibility are discussed, keeping the effect of globalization in mind. Also, probable issues are emphasized and stakeholders are identified.

Otsikko:  Business and children: mapping impacts, managing responsibilities
Tekijät:  Crane, A. Kazmi, B.A.
Lehti:  Journal of Business Ethics
2010 : FEB II, VOL. 91:4, p. 567-586
  Business impacts on children are complex, multi-faceted, and frequently overlooked by senior managers. This article reports on a systematic analysis of the reputational landscape built by the media, companies, and non-government organizations (NGOs) around business responsibilities (herein as: resps.) to children. Applying a content analysis methodology to a sample of more than 350 relevant accounts during a 5-year period, identified are seven core resps. used to provide a framework for enabling businesses to map their impact range on children. Guidelines are set out for how to identify and manage the firm's strategic resps. and identify the constraints faced by companies in meeting such responsibilities.

Otsikko:  Business and the Polis: What does it mean to see corporations as political actors?
Tekijät:  Neron, P-Y.
Lehti:  Journal of Business Ethics
2010 : JUL I, VOL. 94:3, p. 333-352
  This article deals with the recent call in business ethics (henceforth as: b-e.) literature for a better understanding of corporations (here as: corps.) as political actors/entities. After an overview of recent attempts to examine classical issues in b-e. through a political lens, examined are different ways in which theorists with an interest in the normative analysis of business practices and institutions could find it desirable and fruitful to use a political lens. This article presents a distinction among four views of the relations btw. corps. and politics: corps. as distributive agents, corps. as political communities, corporate practices and policies as citizenship issues, and corps. as active participants in the political process. In conclusion, three challenges are examined which need to be overcome by the theory of the firm as a political actor.

Otsikko:  Business ethics and the well-being of nations – is there a connection?
Tekijät:  Ip, P.-K.
Lehti:  Journal of Business Ethics
2010 : AUG, VOL. 95:1, p. 97-110
  This article analyses the relationship between business ethics and the well-being of a nation. There is a large amount of research data on well-beings of nations across the globe, but researchers are dissatisfied with conventional measures such as GDP, so they attempt to develop alternative measures that are more suitable. The article examines the shortcomings of GDP as a measure of well-being of a country, and then proposes alternatives that are of varying similarity. Some evidence from a recent survey from Taiwan is presented.

Otsikko:  Business ethics journal rankings as perceived by business ethics scholars
Tekijät:  Albrecht, C. (et al.)
Lehti:  Journal of Business Ethics
2010 : AUG II, VOL. 95:2, p. 227-237
  This article presents the findings from a global survey administered to business ethics (herein as: BE) scholars to better understand journal quality within the BE academic community. Based on the data from the survey, a ranking of the top 10 BE journals is presented. A comparison of BE journals to other mainstream management journals is provided in terms of journal quality.
Based on the results it is suggested that, within the BE academic community, many scholars prefer to publish in the top BE academic journals over other mainstream management journals. Furthermore, it is suggested that within the BE academic field, there are two dominant academic communities: one in Europe and one in North America. Each of these academic communities has its own preferred publication outlets.

Otsikko:  Business ethics research with an accounting focus: a bibliometric analysis from 1988 to 2007
Tekijät:  Uysal, Ö. Ö.
Lehti:  Journal of Business Ethics
2010 : APR II, VOL 93:1, p. 137-160
  The purpose of the article is to examine business ethics in accounting using a bibliometric analysis approach. A set of journals published between the years 1988 and 2007 is studied, with a focus on accounting research. By examining citation frequencies, some core articles in the field are identified. Further, a co-citation analysis is applied to analyze scholarly communication patterns. Finally, social network analysis tools are used to profile the centrality features of the co-citation network.

Otsikko:  Business ethics research: a global perspective
Tekijät:  Chan, K. Fung, H.-G. Yau, J.
Lehti:  Journal of Business Ethics
2010 : AUG, VOL. 95:1, p. 39-53
  This article investigates global patterns of business ethics research and its contributors using 10 years of publication data (1999-2008) from 10 leading business ethics journals. Though US academic institutions are the leading contributors, Asia and Europe are catching up. The results show that values and religious belief of the institutions affect the research output and that business ethics research is highly concentrated in a specific circle of eminent scholars.

Otsikko:  Business students' perception of corporate social responsibility: the United States, China, and India
Tekijät:  Wong, A. Long, F. Elankumaran, S.
Lehti:  Corporate Social Responsibility and Environmental management
2010 : SEP/OCT, VOL. 17:5, p. 299-310
  Based on a questionnaire to assess perceptive differences in corporate social responsibility (CSR) among business students in the United States (U.S.), China, and India, it is found that American and Indian respondents attached more importance to the non-economic aspects of social responsibility than Chinese respondents. Chinese students were more accepting of making facilitating payments to get things moving. Indian respondents emphasized more philanthropy whereas the U.S. group set more emphasis on legal obligations. In the choice of business goals, there is generally little difference btw. the three nationality groups. The two main goals selected are taking care of owners' interests and consumers' needs.

Otsikko:  Business-conflict linkages: revisiting MNCs, CSR, and conflict
Tekijät:  Jamali, D. Mirshak, R.
Lehti:  Journal of Business Ethics
2010 : MAY II, VOL. 93:3, p. 443-464
  This paper examines business-conflict (herein as: b-c.) linkages both theoretically and empirically. Theoretically, three streams of the relevant academic literature are explored: the academic business and society literature, the practitioner business and society literature, and the international business political behaviour literature. It is argued there to be room and need for their cross fertilization and integration in research on b-c. linkages. Empirically, the integrative matrix is made use of in the context of an interpretive research methodology to explore the perceptions and behavioural orientations of a sample of MNCs in Lebanon in an actual conflict context etc.

Otsikko:  Communication of corporate social responsibility: A study of the views of management teams in large companies
Tekijät:  Arvidsson, S.
Lehti:  Journal of Business Ethics
2010 : OCT II, VOL. 96:3, p. 339-354
  This study explores the views of management teams in large listed companies on communication of CSR. The focus is on aspects on interest, motives/reasons, users and problems related to corporate communication of CSR information. Based on a questionnaire survey and in-depth interviews, it is confirmed that there is a distinct trend shift (herein as: t-s.) towards more focus on CSR in corporate communication. While the t-s. started as a reactive approach initiated by the many corporate scandals, the t-s. is now argued to be of a proactive nature focusing on preventing legitimacy concerns. These findings imply that there is a transit period encountered btw. two legitimacy strategies. In addition, it is suggested that the respondents' way of arguing as for CSR activities coincides with consequentialism or utilitarianism. These findings should alert national and international policy makers to the need of increasing i. the vigilance and capacity of the regulatory and judicial systems in the CSR context, and ii. the institutional pressure to enhance CSR adoption and CSR communication.

Otsikko:  Communication via responsibility reporting and its effect on firm value in Finland
Tekijät:  Schadewitz, H. Niskala, M.
Lehti:  Corporate Social Responsibility and Environmental management
2010 : MAR/APR, VOL. 17:2, p. 96-106
  Based on the literature review, developed is a research question: How does communication (hereafter as: commn.) via responsibility reporting (here as: r-r.) affect firm value? The market valuation (as: val-n.) of listed Finnish firms is analysed through a conventional val-n. model combined with r-r. The conventional val-n. is expanded by studying whether commn. through r-r. is related to firm val-n. In addition, it is contributed to the literature aiming to understand the link btw. corporate social responsibility (CSR) and firm performance/share performance. Specifically, it is focused on r-r. according to the Global Reporting Initiative (GRI) and especially on whether the existence of these reports provides a further explanation for firm value. The used sample is a population type covering all listed Finnish firms that have adopted GRI. No other r-r. practice was used by listed firms in their r-r. commn. from 2002 to 2005. For val-n. models, the other necessary information was based on Thomson Financial Services (commercial database). The applied model supported the conclusion that commn. via GRI r-r. is an important explanatory factor for a firm's market value. The result indicates that r-r. is a part of a firm's commn. tools to decrease information asymmetry btw. managers and investors.

Otsikko:  Constructing a code of ethics: an experiential case of a national professional organization
Tekijät:  Messikomer, C. Cirka, C.
Lehti:  Journal of Business Ethics
2010 : AUG, VOL. 95:1, p. 55-71
  This article documents the development and implementation of a code of ethics that describes the experience and hardships faced by the National Association of Senior Move Managers (NASMM) and its leaders as they attempted to establish ethics as an organizing framework. The process was designed by the investigators and supported by the NASMM Board, and it supplies a model for developing code. The content of a code of ethics offers guidance to organizational members for everyday business, especially when faced with ethically challenging situations.

Otsikko:  Corporate autonomy and buyer - supplier relationships: the case of unsafe Mattel toys
Tekijät:  Roloff, J. Assländer, M.S.
Lehti:  Journal of Business Ethics
2010 : DEC III, VOL. 97:4, p. 517-534
  This paper aims to develop a concept of corporate autonomy (CA) in order to analyze supplier-buyer relationships. Distinguished are three different facets: rule autonomy, executive autonomy, and control autonomy. The analysis is based on a case study of Mattel, Inc.'s problems with lead-contaminated toys produced in China.

Otsikko:  Corporate fraud and managers' behavior: evidence from the press
Tekijät:  Cohen, J. (et al.)
Lehti:  Journal of Business Ethics
2010 : VOL. 95, SUPPL. 2, p. 271-315
  Based on evidence from press articles including 39 corporate fraud cases that went public from 1992 to 2005, this article aims at exploring the role of managers' behaviour in the commitment of the fraud. This study integrates the fraud triangle (FT) and the theory of planned behaviour (TPB) for better understanding of fraud cases.
The results suggest that personality traits seem to be a major fraud-risk factor. It is also suggested for auditors to evaluate the ethics of management through the components of the TPB: the assessment of attitude, subjective norms, perceived behavioural control and moral obligation. Hence, it is potentially important that the professional standards related to fraud detection strengthen the emphasis on managers' behaviour possibly associated with unethical behaviour.

Otsikko:  Corporate responsibility and financial performance: the role of intangible resources
Tekijät:  Surroca, J. Tribo, J.A. Waddock, S.
Lehti:  Strategic Management Journal
2010 : MAY, VOL: 31:5, p. 463-490
  In this paper, the effects of a firm's intangible resources (herein as: int-rcs.) in mediating the relationship btw. corporate responsibility (CR) and financial performance (as: fin-perf.) are examined. Previous empirical findings of a positive relationship btw. social and fin-perf. are hypothesized of being possibly false due to the researchers' failure in taking into account the mediating effects of int-rcs. There is indicated to be no direct relationship btw. CR and fin-perf. Yet, only an indirect relationship is indicated relying on the mediating effect of a firm's int-rcs. This study's theoretical contention is based on using of a database with nearly 600 companies from 28 countries.

Otsikko:  Corporate responsiveness to social pressure: An interaction-based model
Tekijät:  Lotila, P.
Lehti:  Journal of Business Ethics
2010 : JUL I, VOL. 94:3, p. 395-409
  An interaction-based model illustrating the iterative process of corporate responsiveness to social pressure is presented. The model is applied to a recent case of international relevance, Oy Metsä-Botnia Ab, Finland. It is implied that three types of management approaches can be applied in managing relations with society, depending on their perception of social pressure: i. tactic, ii. strategic, and iii. no action. This is reflected in the public relations' (PR) practice. Ethical leadership is considered to be presented by the proactive practice of PR, aiming at mutual understanding btw. the organization and the stakeholders. The firm's interaction with the stakeholders does not guarantee that social pressure would actually be relieved. Rather, if PR does not meet stakeholders' expectations, it fails in its task of establishing and maintaining favourable relationships. Identifying emerging issues, relevant publics and preferable communication methods is the precondition for strategic, proactive management of stakeholder relations.

Otsikko:  Corporate social reporting for different audiences: the case of multinational corporations in Spain
Tekijät:  Sotorrio, L.L. Sanchez, J.L.F.
Lehti:  Corporate Social Responsibility and Environmental management
2010 : SEP/OCT, VOL. 17:5, p. 272-283
  This study aims at the following: i. to analyze descriptively the type of social information disclosed and the degree to which multinational corporations (MNCs) disclose it, and ii. to empirically test if there are differences (hereafter as: diffs.) in the reporting policy of this type of company according to the global or local audience, and to discover the factors explaining these diffs. Based on a sample of 26 non-Spanish MNCs operating in Spain selected from the Spanish Merco reputation index from 2004 to 2007, it is found very significant diffs. in the degree of disclosure and the type of social information reported by MNCs for each audience. It is also found that a company's visibility and resources, in this order, are relevant factors in explaining these differences.

Otsikko:  Corporate social reporting in Italian multi-utility companies: An empirical analysis
Tekijät:  Mio, C.
Lehti:  Corporate Social Responsibility and Environmental management
2010 : SEP/OCT, VOL. 17:5, p. 247-271
  This paper aims at examining the terms and conditions facilitating the quality of sustainability, environmental and social reports of listed multi-utility companies in Italy, taking into account the emerging link btw. the quality of such reports and some variables. Beginning with a sample of companies from the multi-utility sector, an evaluation of already-implemented criteria and the principles of sustainability reporting is provided. In addition, the different maturity levels of companies in the application of the principles required by the main reporting models used in the world (Global Reporting Initiative Third Generation: GRI-G3; AA1000 SES Accountability 1000: AA1000) are also highlighted. The reasons for the different approaches to the models' various principles/criteria are explored.

Otsikko:  Corporate social responsibility and employee–company identification
Tekijät:  Lee, M. (et al.)
Lehti:  Journal of Business Ethics
2010 : SEP, VOL. 95:4, p. 557-569
  This study suggests two identification cuing factors, CSR associations and CSR participation, to comprehend how corporate social responsibility (CSR) relates to identification of employees with their companies. The results show that CSR initiatives of a company increase employee–company identification (E–C identification). Yet, CSR associations do not directly affect employees’ identification with a company, but rather affect their identification through perceived external prestige (PEP). Unlike CSR associations, CSR participation influences E–C identification directly. It is argued that CSR performance is an effective means of maintaining a positive relationship with employees in a company.

Otsikko:  Corporate social responsibility and multinational corporation identity: Norwegian strategies in the Chilean aquaculture industry
Tekijät:  Huemer, L.
Lehti:  Journal of Business Ethics
2010 : FEB, VOL. 91:SUPPL. 2, p. 265-277
  Bringing an organizational identity (hereafter as: org-id/s.) perspective to the debate on corporate social responsibility (CSR) and multinational corporations (MNCs), this study's basic proposition is that org-id/s. justify a closer attention due to their influence on CSR strategies. A more explicit distinction btw. principles and practices, or btw. 'being' and 'doing', is argued to be needed. Two translation processes are suggested as pertinent: from hypernorms to organizational principles (here as: org-prcps.) and the translation of org-prcps. into practices.

Otsikko:  Corporate social responsibility as a conflict between shareholders
Tekijät:  Barnea, A. Rubin, A.
Lehti:  Journal of Business Ethics
2010 : NOV II, VOL 97:1, p. 71-86
  The paper examines the shareholder conflict related to the company's corporate social responsibility expenditures. The authors argue that company managers may have a tendency to over-invest in CSR in order to enhance their own reputation as good global citizens. Data from 3000 U.S. firms are studied, and the findings indicate a negative relationship between insider ownership and firm's social rating. Further, institutional ownership does not correlate with social rating. The results seem to support the hypothesis about insiders' over-investments in CSR activities.

Otsikko:  Corporate social responsibility in emerging markets: The importance of the governance environment
Tekijät:  Li, S. (et al.)
Lehti:  Management International Review
2010 : VOL. 50:5, p. 635-654
  This study examines how country-level, industry-level, and firm-level factors affect the extent of corporate communications about CSR in Brazil, Russia, India, and China (BRIC). Especially, using data from the 105 largest MNCs in BRIC, explored are CSR motives, processes, and stakeholder issues discussed in corporate communications. At the country level, based on a newly developed governance environment (here as: gov-env.) framework differentiating btw. rule-based and relation-based governance, the study reveals that a country's gov-env. is the key driving force behinds CSR communications intensity. It is shown that firms communicating more CSR tend to be larger firms in the manufacturing industry in more rule-based societies. These firms also tend to have stronger corporate governance as measured by a high proportion of outside board directors and a separation of the roles of the chairman and the CEO.

Otsikko:  Corporate social responsibility in the blogosphere
Tekijät:  Fieseler, C. Fleck, M. Meckel, M.
Lehti:  Journal of Business Ethics
2010 : FEB II, VOL. 91:4, p. 599-614
  Using social network analysis, this paper examines the interaction btw. corporate blogs dedicated to sustainability issues and the blogosphere, a clustered online network of cooperative actors. By analyzing the structural embeddedness of a prototypical blog in a virtual community, there is shown the potential of online platforms to document corporate social responsibility (CSR) activities etc.
It is shown that stakeholder involvement through sustainability blogs is a valuable new practice for CSR communications and stakeholder engagement etc.

Otsikko:  Corporate social responsibility in Western Europe: An institutional mirror or substitute?
Tekijät:  Jackson, G. Apostolakou, A.
Lehti:  Journal of Business Ethics
2010 : JUL I, VOL. 94:3, p. 371-394
  This article deals with neo-institutional theory and comparative institutional (henceforth as: inst-al.) analysis in order to compare the influence of different inst-al. environments on corporate social responsibility (CSR) policies of European firms. Based on a dataset from European firms, it is found that firms from the more liberal market economies of the Anglo-Saxon countries score higher on most CSR dimensions than firms in the more coordinated market economies (CMEs) of Continental Europe. This result gives support to the view of voluntary CSR practices in liberal economies as being a substitute for institutionalized (here as: inst-zed.) forms of stakeholder participation. Meanwhile, CSR tends not to mirror more inst-zed. forms of stakeholder coordination. Instead in CMEs, CSR often takes on more implicit forms. This analysis also shows national inst-al. and sectoral-level factors having an asymmetric effect, strongly influencing the likelihood of firms adopting 'minimum standards' of CSR, but having little influence on the adoption of 'best practices'.

Otsikko:  Corporate social responsibility: discourse, narratives and communication
Tekijät:  Dobers, P. Springett, D. (eds.)
Lehti:  Corporate Social Responsibility and Environmental management
2010 : MAR/APR, VOL. 17:2, p. 63-69
  This article presents this Special issue contents on "Corporate social responsibility: discourse, narratives and communication". The article contents as follows:
"Corporate response to CSO criticism: Decoupling the corporate responsibility discourse from business practice" by J. Ählström ;
"A linguistic interpretation of Welford's Hijack hypothesis" by M. Brown ;
"Communication via responsibility reporting and its effect on firm value in Finland" by H. Schadewitz and M. Niskala ;
"A reinterpretation of the principles of CSR: A pragmatic approach" by B-T. Blindheim and O. Langhelle ;
"Culture and sustainability" by S. Packalen.

Otsikko:  Corporate social responsibility: Is it rewarded by the corporate bond market? A critical note
Tekijät:  Menz, K.M.
Lehti:  Journal of Business Ethics
2010 : SEP, VOL. 96:1 p. 117-134
  The article examines the relations between the valuation of Euro corporate bonds and standards of corporate social responsibility in mostly European firms. An empirical analysis was conducted to investigate the matter. The findings indicate that the risk premium for socially responsible companies is ceteris paribus higher than for companies that are not socially responsible. However, the relationship can be regarded only marginal, as only one case of the models examined was slightly significant.

Otsikko:  Corporate transparency and green management
Tekijät:  Vaccaro, A. Patiño Echeverri, D.
Lehti:  Journal of Business Ethics
2010 : SEP, VOL. 95:3, p. 487-506
  How can companies sustain their customers’ collaborative, social responsibility initiatives, especially pro-environmental, company–customer collaborations? Does corporate transparency affect consent of customers to undertake pro-environmental collaborative programs? This paper discusses these questions in context of the US residential electricity market. A survey of 1257 people from US related to their electricity suppliers is analyzed and the results show that collaboration in environmental programs is affected by the transparency of an electricity utility.

Otsikko:  Corporations, civil society, and stakeholders: an organizational conceptualization
Tekijät:  O'Higgins, E.R.E.
Lehti:  Journal of Business Ethics
2010 : JUN III, VOL. 94:2, p. 157-176
  This article presents a descriptive conceptual framework including four different company configurations as to orientations toward corporate social responsibility (CSR): i. Skeptical, ii. Pragmatic, iii. Engaged, and iv. Idealistic. The framework's configuration indicates what position a company adopts in relation to CSR.
It is argued herein that there is no one formula to fit all companies, descriptively or prescriptively. However, the potential variety in approaches to CSR is not infinite, as it can be split logically into a few fundamental approaches, realized in the four organizational configurations of the conceptual framework etc.

Otsikko:  CSR rating agencies: what is their global impact?
Tekijät:  Scalet, S. Kelly, T.F.
Lehti:  Journal of Business Ethics
2010 : JUN II, VOL. 94:1, p. 69-88
  This article explores the impact of CSR ratings on the behaviour of individual corporations. To what extent do corporations adjust their behaviour based on how they rank? It is primaryly found out that being dropped from a CSR ranking seems to do little to encourage firms to acknowledge and address problems related to their social and environmental performance. Specific rankings do not appear to have a widespread effect of influencing firms to acknowledge negative CSR events etc. Whether firms are well or poorly ranked, they seem to focus on and publicly discuss their "positive" CSR activities.

Otsikko:  Cultural competences: an important resource in the industry-NGO dialog
Tekijät:  Joutsenvirta, M. Uusitalo, L.
Lehti:  Journal of Business Ethics
2010 : FEB I, VOL. 91:3, p. 379-390
  This article examines the concept of cultural competence and its relevance as an organizational resource in ethical disputes. Empirically, it is the aim to uncover the cultural competences that a global forest industry company headquartered in Finland, StoraEnso, and a global environmental non-governmental organization (NGO), Greenpeace, utilized in forestry conflicts from 1985 to 2001.
Based on data gathered from corporate and NGO communication outlets and using a detailed discourse-semiotic analysis, identified are three cultural competences, the ability: 1. to understand changing consumer preferences and values, 2. to utilize culturally determined positions of expertise, and 3. to maintain trust and credibility in the community through open communicative practices. Herein, these competences are argued to be relevant in industry-NGO disputes for both parties. Yet, maintaining them all simultaneously is a difficult task, since various discourses aiming at upholding them can from time to time have contradictory effects.

Otsikko:  Different markets for different folks: Exploring the challenges of mainstreaming responsible investment practices
Tekijät:  Amaeshi, K.
Lehti:  Journal of Business Ethics
2010 : VOL. 92, SUPPL. 1, p. 41-56
  It seems to be assumed by many studies that corporate social and financial performance share the same underpinning logic. Drawing from a qualitative analysis of practitioners' accounts of the challenges of mainstreaming the market for responsible investments, this study re-examines this assumption in the extant literature. It is concluded that corporate social responsibility (CSR) does not easily lend itself to measurability and profitability (herein as: m-and-p). Comparing what is available for m-and-p., on one hand, and what is yet to fully lend itself to m-and-p., on the other, is identified as one of the fundamental flaws of this literature. As such, CSR and financial performance will continue to run on competing logics until their different markets are distinctively articulated and/or aligned.

Otsikko:  Diffusion of corporate responsibility practices to companies: the experience of the forest sector
Tekijät:  Vidal, N. Bull, G. Kozak, R.
Lehti:  Journal of Business Ethics
2010 : JUL, VOL. 94:4, p. 553-567
  This article features a qualitative study on the diffusion, and the factors influencing it, of corporate responsibility (CR) practices to companies. Forest companies, industry associations, non-governmental organizations, and academics in Brazil, Canada, and the United States were interviewed for this study. Three factors influencing the diffusion of CR practices were found: connectors, external contextual characteristics, and experts and expert organizations. The diffusion process of CR practices is to some extent cyclic, which stems from all the three factors influencing each other.

Otsikko:  Direct-to-consumer advertising of pharmaceuticals as a matter of corporate social responsibility?
Tekijät:  Pol, P.K.C. van de Bakker, F.G.A. de
Lehti:  Journal of Business Ethics
2010 : JUN III, VOL. 94:2, p. 211-224
  During the past decade, there has been a plenty of discussion on direct-to-consumer advertising (DTCA) of prescription drugs related with several issues of responsibility faced by the pharmaceutical industry.
This article employs several elements of CSR, highlighting consumer autonomy and safety in order to analyse differences in DTCA practices within two different policy contexts, the United States of America (U.S.) and the European Union (EU). Thus, there results in an alternative analysis of the struggle btw. proponents and opponents of DTCA from a CSR perspective etc.

Otsikko:  Do unfair procedures predict employees' ethical behavior by deactivating formal regulations?
Tekijät:  Zoghbi-Manrique-de-Lara, P.
Lehti:  Journal of Business Ethics
2010 : JUL I, VOL. 94:3, p. 411-425
  This study aims at extending the knowledge about why procedural justice (PJ) has behavioural implications within organizations. According to prior studies PJ is shown to lead to legitimacy. This study suggests that, when formal regulations are unfairly implemented, they lose their validity or efficacy. This "rule deactivation" (RD), in turn, leads to two proposed destructive work behaviours, that is, workplace deviance and decreased citizenship behaviours (OCBs). The results support this mediating role of RD, hence suggesting that it forms part of the generative mechanism by which unfair procedures influence (un)ethical behaviour within organizations.

Otsikko:  Doctor behaviour under a pay for performance contract: Treating, cheating and case finding?
Tekijät:  Gravelle, H. Sutton, M. Ma, A.
Lehti:  Economic Journal
2010 : FEB, VOL. 120:542, p. 129-156
  In the United Kingdom (UK) National Health Service (NHS), a pay for performance scheme for primary care providers in 2004-2005 was introduced. The scheme rewarded providers for the proportion of eligible patients receiving appropriate treatment. Using rich provider level data, it is found that differences in reported disease rates btw. providers, and differences in exception rates both btw. and within providers, suggest gaming. Faced with ratio performance indicators, providers acted on denominators as well as numerators.

Otsikko:  Does social performance really lead to financial performance? Accounting for endogeneity
Tekijät:  Garcia-Castro, R. Arino, M.A. Canela, M.A.
Lehti:  Journal of Business Ethics
2010 : MAR I, VOL. 92:1, p. 107-126
  The empirical relationship btw. a firm's social performance (herein as: perf.) and its financial perf. is still not well established. It is argued that the heterogeneous results found in previous research are not due exclusively to problems related with the measurement instruments or the samples used. Instead, it is herein assumed that a more fundamental problem related with the endogeneity of social strategic decisions could be driving most of the empirical findings.
Using a panel data of over 650 firms from 1991 to 2005, it is shown how some of the results found in previous research change, and some are even reversed when endogeneity is properly considered.

Otsikko:  Drivers of corporate social responsibility: the role of formal strategic planning and firm culture
Tekijät:  Galbreath, J.
Lehti:  British Journal of Management
2010 : JUN, VOL. 21:2 p. 511-525
  This article examines formal strategic planning as a driver of creating awareness and formulating responses to stakeholder demands for corporate social responsibility (CSR). By studying a sample of heterogeneous companies in Australia, findings indicate that a formal strategic planning effort is positively related to CSR. In addition, a humanistic culture positively affects CSR, after accounting for a company's formal planning efforts.

Otsikko:  Editorial. Responsible leadership
Tekijät:  Ketola, T. (guest ed.)
Lehti:  Corporate Social Responsibility and Environmental management
2010 : MAY-JUN, VOL. 17:3, p. 123-124
  This editorial presents this Special issue including the articles as follows:
"Sustainable entrepreneurship in SMEs: a case study analysis" by C. Rodgers ;
"An innovative model to promote CSR among SMEs operating in industrial clusters: evidence from an EU project" by M. Battaglia (et al.) ;
"Image differentiation with corporate environmental responsibility" by P. Heikkurinen ;
"Responsible leadership? Development of CSR at Danfoss, Denmark" by M. Lehmann (et al.) ;
"Weaving social responsibility with business strategy: a case study of South India Paper Mills" by M. Kanchan ;
"Responsible leadership: Building blocks of individual, organizational and societal behavior" by T. Ketola.

Otsikko:  Editorial: Corporate social responsibility in Latin America
Tekijät:  Lindgreen, A. Cordoba, J-R. (eds.)
Lehti:  Journal of Business Ethics
2010 : FEB, VOL. 91:SUPPL. 2, p. 167-170
  This editorial presents the contents of this Special issue of the titled topic with the following articles:
"Stakeholders pressures and strategic prioritisation: An empirical analysis of environmental responses in Argentinean firms" by D.A. Vazquez-Brust (et al.) ;
" CSR, sustainability and the meaning of global reporting for Latin American corporations" by L.A. Perez-Batres, V.V. Miller and M.J. Pisani ;
"The evolution of corporate social reporting practices in Mexico" by M. Meyskens and K. Paul ;
"Corporate social responsibility in Colombia: Making sense of social strategies" by A. Lindgreen (et al.) ;
"How do leading retail MNCs leverage CSR globally? Insights from Brazil" by L.B. Cruz and D.M. Boehe ;
"Corporate social responsibility and multinational corporation identity: Norwegian strategies in the Chilean aquaculture industry" by L. Huemer ;
"Responsible retailing: The practice of CSR in banana plantations in Costa Rica" by P.K. Robinson ;
"Consumer reactions to CSR: A Brazilian perspective" by S.W. Carvalho (et al.) ;
"Corporate behavior, social cynicism, and their effect on individuals' perceptions of the company" by C. Aqueveque and C. Encina ;
"Corporate social responsibility, product differentiation strategy and export performance" by D.M. Boehe and L.B. Cruz.

Otsikko:  Effects of nationality, gender, and religiosity on business-related ethicality
Tekijät:  Peterson, R.A. (et al.)
Lehti:  Journal of Business Ethics
2010 : NOV I, VOL. 96:4, p. 573-587
  Based on survey responses from more than 6300 business students attending 120 colleges and universities in 36 countries, this article reports on the relationship btw. nationality and business-related (henceforth as: b-r.) ethicality (as: ethl-y.). Two well-documented determinants of business ethics, that is, gender and religiosity, are explored as moderators of the nationality-business (as: n-b.) ethl-y. relationship. The key finding is that, while statistically significant differences were found btw. the b-r. ethl-y. of American survey participants and the b-r. ethl-y. of the non-American survey participants, the magnitudes of the differences are not substantial. It is suggested that i. more empirical cross-cultural/national research is needed on b-r. ethl-y. ethicality, and ii. previous explanations for cross-cultural/national differences in ethics need to be reconsidered before further generalizations are entitled.

Otsikko:  Employer’s use of social networking sites: a socially irresponsible practice
Tekijät:  Clark, L. Roberts, S.
Lehti:  Journal of Business Ethics
2010 : SEP, VOL. 95:4, p. 507-525
  The Internet has had a large impact on how people interact, communicate, conduct business, seek jobs, find partners, and shop. Many have registered on social networking sites to connect with others, and employers are taking advantage of that by using these sites to do background checks on job applicants. Employers often reject applications based on information gathered from social networking sites, and only few employers have policies to govern the use of online character checks. This article examines how these inexpensive, informal online character checks hurt the society. It offers guidance to employers on how and when to use social networking sites in a socially responsible manner.

Otsikko:  Enlightened corporate governance: specific investments by employees as legitimation for residual claims
Tekijät:  Brink, A.
Lehti:  Journal of Business Ethics
2010 : JUN I, VOL. 93:4, p. 641-651
  Purpose of this paper is to propose enlightened corporate governance, which is new approach to corporate governance. Enlightened corporate governance takes into account employees' residual risk which arises because of their specific investments. This residual risk creates a legitimate basis for residual claims and therefore board members should protect those employees who are exposed such risks.

Otsikko:  Ethical fairness and human rights: the treatment of employees with psychiatric disabilities
Tekijät:  Barclay, L. A. Markel, K. S.
Lehti:  Journal of Financial Economics
2010 : MAR III, VOL 85:3, p. 333-345
  This purpose of the paper is to examine the ethical treatment of employees with psychiatric disabilities. Prior research literature on individuals with psychiatric disabilities is reviewed, including rehabilitation, psychological, managerial, legal and business ethics writings. A framework is then developed to disclose the dynamics of ethical/unethical behavior towards the disabled employees. It is found that people with psychiatric disabilities often face negative reactions in their workplaces. The authors give recommendations on encouraging proactivity in providing equal access and workplace accommodation opportunities for individuals with and without disabilities.

Otsikko:  Ethical judgments in business ethics research: definition, and research agenda
Tekijät:  Sparks, J.R. Pan, Y.
Lehti:  Journal of Business Ethics
2010 : FEB I, VOL. 91:3, p. 405-418
  Future research should explore the psychological processes producing ethical judgments (herin as: e-jdgmts.) This paper deals with two steps needed to advance this effort. It is noted that the business ethics literature lacks a single, generally accepted definition of e-jdgmts. Herein, a definition of the construct is provided with discussion on its advantages. Furthermore, greater integration btw. theories of ethical decision making and theories of social cognition would benefit future research on e-jdgmts. A brief research agenda is presented in order to stimulate research on the psychological processes behind e-jdgmts.

Otsikko:  Ethics in strategic thinking: Business processes and the global market collapse
Tekijät:  Natale, S.M. Sora, S.A.
Lehti:  Journal of Business Ethics
2010 : JUL I, VOL. 94:3, p. 309-316
  This article deals with the reasons for the recent economic collapse as caused by the lack of large businesses and global corporations (hereafter as: b-and-c.) loosing touch with the people served which has caused a distancing of understanding of the customers as people by these b-and-c. An antidote to this is that decisions made in b-and-c. as well as in domestic organizations reflect some level of empathy. The aim is to emphasize the fact that these businesses are corporate citizens and in themselves have to be aware of the culture in which they conduct themselves. It is discussed how empathic decision-making can become part of the corporate fabric without loosing any sense of appropriate business judgment. Defined is a process enabling the empathic process. Finally, while creating a positive and profitable business environment, a straw man is set up to fund and to enable the process.

Otsikko:  Ethics instruction and the perceived acceptability of cheating
Tekijät:  Bloodgood, J. Turnley, W. Mudrack, P.
Lehti:  Journal of Business Ethics
2010 : AUG, VOL. 95:1, p. 23-37
  This article analyses the effect of ethics instruction and personality on undergraduate students' perceptions regarding cheating. A study with a sample of 230 upper-level undergraduate students was conducted, and the results indicated that a business ethics course alone had no significant influence on views regarding cheating. Students that had taken a business ethics course and scored low on Machiavellianism or had high grade point averages (GPAs), however, were less accepting of different forms of cheating than those who did not take the course, but either had a similar GPA or scored similarly on Machiavellianism.

Otsikko:  Ethics of celebrities and their increasing influence in 21st century society
Tekijät:  Choi, C.J. Berger, R.
Lehti:  Journal of Business Ethics
2010 : FEB I, VOL. 91:3, p. 313-318
  The celebrities' influence in the 21st century extends far beyond the traditional domain of the entertainment sector of society. Today's celebrities have expanded from simple product endorsements to global political and international diplomacy. The celebrities industry is undergoing, "mission creep", or the expansion of an enterprise beyond its original goals. One of the major drivers of this phenomenon is the global Internet. This paper aims to analyse this global phenomenon with its potential implications for business ethics research.

Otsikko:  Evolutionary processes, moral luck, and the ethical responsibilities of the manager
Tekijät:  Velamuri, S.R. Dew, N.
Lehti:  Journal of Business Ethics
2010 : JAN, VOL. 91:1 p. 113-126
  The article examines the ethical responsibilities of the manager from an evolutionary perspective. The focus of the article is on the effect of evolutionary thinking on the process of moral reasoning, rather than on the sources or the substance of morality. The article reaches a conclusion that suggests the evolutionary lens supports the view that moral luck plays a significant role in how ethical responsibilities are assigned.

Otsikko:  Exploring social responsibility of immigrant entrepreneurs: Do home country contextual factors play a role?
Tekijät:  Azmat, F.
Lehti:  European Management Journal
2010 : OCT, VOL. 28:5, p. 377-386
  Immigrant (hereafter as: immg-) entrepreneurs are faced by challenges resulting from different values, policies, culture, institutional environment, and perception (here as: prcp/s.) of social responsibility (SR) in the new country. Focusing on one of these challenges, this paper explores whether the SR prcp/s. of immg-entrepreneurs from less-developed countries are affected by their home country (herein as: h-c.) contextual (as: cnal.) factors (as: cnal-fcts). A cnal. framework is set, including propositions specifying the influence of h-c. cnal-fcts., i.e. culture, institutional environment, and level of socio-economic development, on shaping the SR prcp/s. of immg-entrepreneurs. These factors are further proposed to be more likely to affect the SR prcp/s. of mature-aged 1st.-generation rather than young 2nd.-generation immg-entrepreneurs.

Otsikko:  Exploring the impact of legal systems and financial structure on corporate responsibility
Tekijät:  Gainet, C.
Lehti:  Journal of Business Ethics
2010 : VOL. 95, SUPPL. 2, p. 195-222
  This study examines how diverse European legal systems and financial structures influence corporate social and environmental responsibility (herein as: env-resp). Hypotheses relating to env-resp. are tested using Innovest data collected from 2002 to 2007 from 645 companies in 16 countries. Hypotheses relating to social resp. are tested using Innovest data gathered from 2004 to 2007 from 600 companies.
Legal systems are shown to influence corporate resp. (CR) on both social and environmental levels. The claim of companies being more likely to act in environmentally responsible ways with strong and well-enforced state regulations to ensure such behaviour is supported. Company size is shown to have a greater impact on CR than either excess cash or performance. Large companies tend to be more visible than small ones, and society expects a more socially and environmentally responsible behaviour regardless of their financial performance or available cash. Finally, the hypothesis of capital structure significantly influencing CR is supported.

Otsikko:  Extraordinary pricing of orphan drugs: is it a socially responsible strategy for the U.S. pharmaceutical industry?
Tekijät:  Hemphill, T.A.
Lehti:  Journal of Business Ethics
2010 : JUN III, VOL. 94:2, p. 225-242
  The PRIME Institute of the College of Pharmacy, University of Minnesota, U.S. has released preliminary research findings indicating a trend of extraordinary (henceforth as: exory.) pharmaceutical (herein as: ph-cal/s.) industry pricing of drug products in the United States (U.S.). Such exory. price increases are defined as any price increase that is equal to, or greater than, 100 percent at a single point of time. The PRIME Institute researchers found that drugs exhibiting exory. price increases are categorized as "orphan drugs" or blood-related biologic treatments, being often life-saving or life-sustaining (here as: lf-sts.) for treating the cause or symptoms of diseases affecting fewer than 200,000 people in the U.S. etc.
This article deals with two interrelated questions: 1. Are exory. "orphan drug" price increases socially responsible (SR) behaviour? 2. If so, are the ph-cal/s. industry's policies offering "orphan drug" access to American consumers in dire need of available lf-sts. ph-cal/s. considered "SR" behaviour?
It is concluded that they are not "SR", unless justified by cost and availability of health care marketplace/patient options. In addition, recommended is a "SR" industry strategic approach to ensure that patients definitely receive, regardless of cost, timely access to lf-sts. "orphan drugs".

Otsikko:  Extrinsic and intrinsic drivers of corporate social performance: Evidence from foreign and domestic firms in Mexico
Tekijät:  Muller, A. Kolk, A.
Lehti:  Journal of Management Studies
2010 : JAN, VOL. 47:1, p. 1-26
  In this paper, management and international business (IB) literatures are linked through addressing intrinsic drivers, that is, management commitment to ethics (here as: m-c-to-e.) in conjunction with extrinsic, trade-related drivers for both foreign- and domestically-owned firms in a single-market setting. Based on survey data from 121 Mexican auto parts suppliers, it is found that m-c-to-e. is a dominant driver of corporate social performance (CSP) among both foreign and domestic firms. More importantly, m-c-to-e. interacts positively with trade-related pressures in raising CSP levels.

Otsikko:  Fertilizing the ground for social change: Some promising ideas into critically approaching business ethics
Tekijät:  Prasad, A. Mills, A.J.
Lehti:  Journal of Business Ethics
2010 : VOL. 94, SUPPL. 2, p. 223-225
  This article introduces the contents of this Special issue of "Critical management studies and business ethics". The article contents is the following:
"Critical management studies and business ethics: A synthesis and three research trajectories for the coming decade" by A. Prasad and A.J. Mills ;
"Speaking platitudes to power: Observing American business ethics in an age of declining hegemony" by R. Marens ;
"Anti-corporate anger as a form of care-based moral agency" by S. Simola ;
"Praxis makes perfect: Recovering the ethical promise of critical management studies" by W.M. Foster and E. Wiebe ;
"The good, the bad and the ugly: Dialogical ethics and market information" by D.A. Kopf, D. Boje and I.M. Torres ;
"The implications of Rorty's post-foundational "Moral Imagination" for teaching business ethics" by S.J. Gold ;
"Beyond the manager's moral dilemma: Rethinking the 'ideal-type' business ethics case" by T. Bridgman.

Otsikko:  Five leaps to corporate sustainability through a corporate responsibility portfolio matrix
Tekijät:  Ketola, T.
Lehti:  Corporate Social Responsibility and Environmental management
2010 : NOV/DEC, VOL. 17:6, p. 320-336
  This study is asking: "Is corporate sustainability absolute or relative?" and "Should companies adopt an evolutionary (step-by-step) or a revolutionary (one-leap) approach to sustainable development - or is there a third way?
These questions are "hot potatoes" and after munching these ones, outlined is an alternative (five-leap) approach to corporate sustainability. Drafted is a portfolio matrix measuring the integration of economic, environmental and sociocultural responsibilities along a five-leap scale which can then be adapted to measure any company's responsibility level aiming at achieving sustainability on a short cut.

Otsikko:  Half a century of marketing ethics: Shifting perspectives and emerging trends
Tekijät:  Schlegelmilch, B. B. Öberseder, M.
Lehti:  Journal of Business Ethics
2010 : APR II, VOL 93:1, p. 1-19
  The purpose of the article is to present a comprehensive literature review of marketing ethics. The authors provide an overview of marketing ethics research, identify the most significant studies in the field, and evaluate the journals that have had the most important influence on marketing ethics. A so-called marketing ethics impact factor (MEIF) is created based on citation analysis of the literature review, comprising almost 50 years of marketing ethics research. MEIF helps evaluate a journal's influence on the discipline.

Otsikko:  How credible are mining corporations' sustainability reports? A critical analysis of external assurance under the requirements of the International Council on Mining and Metals
Tekijät:  Fonseca, A.
Lehti:  Corporate Social Responsibility and Environmental management
2010 : NOV/DEC, VOL. 17:6, p. 355-370
  The International Council on Mining and Metals' (ICMM) member companies have committed to publish externally assured sustainability reports. By analyzing the extent to which a sample of their assurance statements met minimum recommended contents, this paper assesses the assurance quality provided to those companies. Nine out of the 16 companies hired assurance in the analysed period. Their statements reflected many quality problems emphasized in previous studies. Assurors' extensive scope limitations and diversity of verification (herein as: vrfctn.) criteria indicate mining companies having significant control over the practice. The recently launched ICMM Assurance Procedure might bring more consistency and breadth to the process of vrfctn. The extent to which it will contribute to increased trust in reported information will depend on a lot of factors, incl. how assurors may interpret the requirements of the procedure.

Otsikko:  Image differentiation with corporate environmental responsibility
Tekijät:  Heikkurinen, P.
Lehti:  Corporate Social Responsibility and Environmental management
2010 : MAY-JUN, VOL. 17:3, p. 142-152
  This paper explores strategic implications of corporate responsibility (CR) and especially how a firm can differentiate with an environmentally (hereafter as: env-ly.) responsible (herein as: resp.) image. A single case study was performed in the Nordic hospitality industry with semi-structured interviews as the main data collection method. By adopting an env-ly. resp. identity via shared values with the firm's key stakeholders, the firm can reflect an env-ly. resp. image. This image can enhance the firm's strategic position through internal and external differentiators from competitors. With the firm becoming a more preferred employer, partner and supplier, it results in enhanced employee motivation, ... , and greater guest loyalty.

Otsikko:  Information asymmetry and socially responsible investment
Tekijät:  Rhodes, M.
Lehti:  Journal of Business Ethics
2010 : AUG, VOL. 95:1, p. 145-150
  Companies, investors and fund managers are facing challenges presented by selecting, applying and reporting on investment screens for socially responsible investing (SRI). This paper aims to clear the nature of those challenges in developing an understanding of the foundations of ethical investment screens. Finding a common element to the ethical foundations of SRI assists in explaining the information asymmetry problem inherent in SRI. Fostering the development of socially responsible investment is illustrated by a market-facilitated answer.

Otsikko:  Investigating stakeholder theory and social capital: CSR in large firms and SMEs
Tekijät:  Russo, A. Perrini, F.
Lehti:  Journal of Business Ethics
2010 : JAN, VOL. 91:2 p. 207-221
  The article suggests that the idiosyncrasies of SMEs and larger companies explain the different CSR approaches. It also can explain why social capital is a more useful way of understanding SMEs' CSR approach, whereas large companies' CSR approach is better understood through stakeholder theory. An extensive literature review is conducted to investigate the matter. The comparison of large company and SME idiosyncrasies is presented suggesting that both emerging and consolidated strategic orientations toward responsible behavior exist.

Otsikko:  Is corporate social responsibility the privilege of developed market economies? Some evidence from Central and Eastern Europe
Tekijät:  Koleva, P. (et al.)
Lehti:  International journal of human resource management
2010 : JAN-FEB, VOL. 21:1-3 p. 274-293
  The article investigates corporate social responsibility(CSR) in Central and Eastern European Countries(CEEC). A framework to study the phenomenon is proposed. Qualitative data from 19 firms operating in four CEEC is collected and analyzed. The findings suggest that CSR should not be considered a privilege of developed economies, because many CSR practices exist in CEEC organizations too.

Otsikko:  Islam and CSR: a study of the compatibility between the tenets of Islam and the UN Global Compact
Tekijät:  Williams, G. Zinkin, J.
Lehti:  Journal of Business Ethics
2010 : FEB II, VOL. 91:4, p. 519-533
  This paper explores whether the tenets of Islam are consistent with the 'Ten Principles' of responsible business outlined in the UN Global Compact. It is concluded that with the possible exception of Islam's focus on personal responsibility and the non-recognition of the corporation as a legal person, there is no divergence btw. the tenets of the religion and the principles of the UN Global Compact.

Otsikko:  It's a matter of principle: the role of personal values in investment decisions
Tekijät:  Pasewark, W.R. Riley, M.E.
Lehti:  Journal of Business Ethics
2010 : MAY, VOL. 93:2, p. 237-253
  We examine the effect of personal values on an investment decision in a controlled experimental setting. Participants were asked to choose an investment in a bond issued by either a tobacco company or a non-tobacco company offering an equal or sometimes lower yield. Afterwards, the participants were surveyed regarding their feelings toward tobacco use to find out whether these values impacted their investment decision. Applying factor analysis, investment- and tobacco-related dimensions on which participants’ responses tended to load were identified. Two factors, relating to the societal effect of investment decisions and tobacco's health impacts, were highly significant in deciding whether to select a tobacco or non-tobacco related investment. Also, we found that when the rate of return on a tobacco-related investment exceeds the rate of return on an investment not connected to tobacco by 1%, the intensity of concerns about the investment decisions' societal effects was even more pronounced in determining investment choices. This implies that traditional wealth-maximization approaches, not acknowledging the personal values of the investor, omit an important area affecting investment decisions.

Otsikko:  Leadership styles and CSR practice: an examination of sensemaking, institutional drivers and CSR leadership
Tekijät:  Angus-Leppan, T. Metcalf, L. Benn, S.
Lehti:  Journal of Business Ethics
2010 : MAY, VOL. 93:2, p. 189-213
  This paper studies the explicit and implicit corporate social responsibility (CSR) framework and its consequences for leadership style in a major banking institution. Evidence for existence of the framework’s essential concepts considering leadership styles was studied through the self-reported sensemaking of leaders charged with introduction of a CSR programme. Qualitative data analysis suggested that explicit CSR relates to an autocratic leadership style, while implicit CSR is connected to emergent and authentic styles. Even though our results reinforced key aspects of the explicit and implicit CSR framework, they also exhibited colliding systems of both CSR and leadership within our case organisation and highlighted the difficulty to categorise CSR according to specific frameworks. Overall, the data suggest that the leadership styles, required to successfully execute explicit and implicit CSR programmes, conflict. Given the finding of these CSR systems' coincidence within an organisation, we suggest that the debating style of transformational leadership can be the needed linchpin.

Otsikko:  Leadership, trustworthiness, and ethical stewardship
Tekijät:  Caldwell, C. Hayes, L.A. Long, D.T.
Lehti:  Journal of Business Ethics
2010 : NOV I, VOL. 96:4, p. 497-512
  This article presents empirical results indicating that when leadership behaviours are seen as trustworthy through the observer's mediating lens, trust increases and leaders are more likely to be seen as ethical stewards honouring a higher level of duties. This article contributes to the literature about the importance of ethical stewardship in the trust relationships.

Otsikko:  Liberal thought in reasoning on CSR
Tekijät:  Richter, U.H.
Lehti:  Journal of Business Ethics
2010 : DEC III, VOL. 97:4, p. 625-649
  In this article, it is argued that conventional reasoning on corporate social responsibility (CSR) is based on the assumption of a liberal market economy in the context of a nation state. Building on the study of Scherer and Palazzo (in Acad. Management Review, vol. 32:4, p. 1096-1120, 2007), a set of criteria are developed to identify elements of liberal philosophy in the ongoing CSR debate. It is concluded that the apolitical framework in the mainstream CSR literature has to be overcome because it does not mirror recent changes in the socio-economic conditions for economic actors in a globalizing world.

Otsikko:  Longitudinal effects of corporate social responsibility on customer relationships
Tekijät:  Lacey, R. Kennett-Hensel, P.A.
Lehti:  Journal of Business Ethics
2010 : DEC III, VOL. 97:4, p. 581-597
  Based on field survey data gathered at both the beginning (n=750) and conclusion (n=469) of the 2007-2008 NBA season, this study examines linkages btw. customers' perceptions of the CSR performance of an NBA team and the strength of their relationship with this same organization. With all respondents of the latter survey participating in both samples, it is assessed how CSR performance impacts customer relationships over time. It is shown how a firm engaging in CSR initiatives may reap rewards by building trusting and committed customer relationships which, in turn, help forge desirable customer behaviours. In addition, it is also demonstrated how CSR's influence strengthens over the course of the tested business cycle etc.

Otsikko:  Managing corporate citizenship: A new tool for companies
Tekijät:  Veleva, V.R.
Lehti:  Corporate Social Responsibility and Environmental management
2010 : JAN/FEB, VOL. 17:1, p. 40-51
  Identifying a company's strengths and weaknesses is getting more important than ever for better aligning resources and strategies. This paper deals with the challenges of corporate citizenship (hereafter as: c-c.) management, outlining key findings and lessons learnt from piloting a new assessment tool for companies. There are two examples of how companies have used the tool to advance their c-c. efforts. Finally, summarized are key findings about 'strengths' and 'gaps' in c-c. management, providing recommendations for further research.

Otsikko:  Mid-level managers, organizational context, and (un)ethical encounters
Tekijät:  Lund Dean, K. Mullins Beggs, J. Keane, T. P.
Lehti:  Journal of Business Ethics
2010 : NOV II, VOL 97:1, p. 51-69
  The purpose of the paper is to explore the types of daily ethics related issues and stress factors faced by managers in entry-level and mid-level positions. The distinctive factor in this particular study compared with existing body of research is the presence of lower-level managers. The findings show that over a third of the daily unethical situations resulted from pressures from internal organization sources and ambiguity in letter versus spirit of rules. Different contextual factors accounted for 32% of the organizational factors that affected the managers' decisions.

Otsikko:  Modelling CSR: How managers understand the responsibilities of business towards society
Tekijät:  Rahbek Pedersen, E.
Lehti:  Journal of Business Ethics
2010 : JAN, VOL. 91:2 p.155-166
  The paper formulates a model of how the responsibilities of business towards society are perceived by managers. It builds on a study of over 1000 managers in eight big international companies. The findings suggest that managers' perceptions of business' responsibilities towards society differ in some aspects from the models found in the mainstream literature on business ethics and corporate social responsibility.

Otsikko:  Modern business ethics research: concepts, theories, and relationships
Tekijät:  Tseng, H-C. (et al.)
Lehti:  Journal of Business Ethics
2010 : FEB II, VOL. 91:4, p. 587-597
  This study aims to explore and map the intellectual structure of business ethics studies from 1997 to 2006 by analyzing 85,000 cited references of 3,059 articles from three business ethics related journals in SSCI and SCI databases, utilizing co-citation analysis and social network analysis techniques. Identified are the important publications and the influential scholars and the correlations among these publications through citation and co-citation analysis. There are three factors emerging: i. ethical/unethical decision making, ii. corporate governance and firm performance, and iii. ethical principles and code of conduct.

Otsikko:  Moralising the market by moralising the firm: Towards a firm-oriented perspective of corporate social responsibility
Tekijät:  Knippenberg, L. Jong, E.B.P. de
Lehti:  Journal of Business Ethics
2010 : SEP, VOL. 96:1 p.17-31
  The paper discusses the concept of corporate social responsibility(CSR) and the meaning of it. The authors argue that the discussion on CSR is in dead end, because two important underlying problems have been ignored: CSR is an ideological concept and its definition depends on people and organizations involved, and discussion on CSR has not covered the topic of the nature and role of the firm in accepting and implementing CSR.

Otsikko:  Morals, markets and sustainable investments: A qualitative study of 'Champions'
Tekijät:  Lewis, A. Juravle, C.
Lehti:  Journal of Business Ethics
2010 : MAY II, VOL. 93:3, p. 483-494
  Integrating environmental, social and ethical issues, sustainable investment (SI) has grown from a niche market of individual ethical investors to embrace institutional investors resulting in GBP 764 billion in assets under management in the United Kingdom (U.K.) alone. This article examines the influence of human agency using interviews with 14 SI champions having variously been responsible for launching SI funds and changing investment processes and organizational structures to enhance SI. Interviewees were asked about their motivations and persuasive strategies, the barriers faced, and ways used to outweigh them and broader implications of SI for financial markets, as well. Presented are key categories which inform on the results and on the discussion.

Otsikko:  On the determinants of corporate social responsibility: international evidence on the financial industry
Tekijät:  Chih, H-L. Chih, H-H. Chen, T-Y.
Lehti:  Journal of Business Ethics
2010 : APR II, VOL 93:1, p. 115-135
  The purpose of the paper is to thoroughly examine the theory by Campbell (2007) which explores the conditions that determine the socially responsible or socially irresponsible actions of corporations. A total of 520 financial firms in different countries are studied, between the years 2003 and 2005. The goal is to create a better understanding of whether corporate social responsibility is affected by financial and institutional variables.

Otsikko:  Organizational ethics, individual ethics, and ethical intentions in international decision-making
Tekijät:  Elango, B. (et al.)
Lehti:  Journal of Business Ethics
2010 : DEC III, VOL. 97:4, p. 543-561
  This study explores the impact of both individual ethics (IE) and organizational ethics (OE) on ethical intention (EI). The focus is on EI in international business decision-making as the international context offers great latitude in making ethical decisions.
It is found that both IE and OE influence EI. Ethical congruence is also discussed as a positive influence. Younger managers are more influenced by OE than the older ones. The findings call for creating governance mechanisms to enhance ethical congruence, thus increasing the likelihood of managers making ethical choices in organizational decision making.

Otsikko:  Organizations behaving badly: when are discreditable actions likely to damage organizational reputation?
Tekijät:  Reuber, A. R. Fischer, E.
Lehti:  Journal of Business Ethics
2010 : APR II, VOL 93:1, p. 39-50
  The purpose of the paper is to explore why sometimes an organization's discreditable behavior does not harm its reputation: why external stakeholders overlook these discreditable actions? The authors develop a model based on stigmatization theory, to examine the relationship between discreditable behavior and the possible following reputational loss. The findings of the article indicate that several factors - such as the content of stakeholders' pre-disclosure perceptions - can protect the organization from suffering a reputational loss despite its unethical actions.

Otsikko:  Positive job response and ethical job performance
Tekijät:  Valentine, S. (et al.)
Lehti:  Journal of Business Ethics
2010 : JAN, VOL. 91:2 p.195-206
  The paper explores a possible relationship between behavioral ethics and positive job response (intention to stay and job satisfaction). A sample of 92 matched employee-manager pairs from a financial services and banking company was studied. The findings reveal that subordinates' positive job responses were connected to higher rating of subordinates' ethical job performance by supervisors.

Otsikko:  Public relations leadership in corporate social responsibility
Tekijät:  Benn, S. Todd, L.R. Pendleton, J.
Lehti:  Journal of Business Ethics
2010 : OCT II, VOL. 96:3, p. 403-423
  This article deals with the question of how the theory and practice of public relations (PR) can provide direction and support for corporate social responsibility (CSR). Herein, examined are leadership styles and motivations of a sample of corporate leaders from prominent Australian-based corporations in relation to their chosen CSR activities to study the current position of and potential for professional communicators' impact in shaping CSR-driven policies at a strategic level. It is found that whereas PR theory has developed, many leaders still see PR professionals merely as a positive publicity source. The model of distributive leadership is suggested to have more relevance to an emerging idea of PR involvement in CSR than more traditional thoughts of leadership. It is concluded that there is the need for PR profession to develop a greater understanding of senior management approaches to the development and dissemination of CSR activities to support organizational leadership as it currently operates with respect to CSR.

Otsikko:  Purchasing ethics and inter-organizational buyer–supplier relational determinants: a conceptual framework
Tekijät:  Saini, A.
Lehti:  Journal of Business Ethics
2010 : SEP, VOL. 95:3, p. 439-455
  This study reviews unethical purchasing customs from the perspective of buyer–supplier relationship. It is based on qualitative data from in-depth interviews with purchase managers and a review of inter-organizational literature. Taking into account the presence of an explicit or implicit company policy penalizing ethically questionable activities, unethical purchasing is conceptualized as a three-tiered set. Theoretical and managerial implications of the results are discussed.

Otsikko:  Re-thinking the firm in a post-crisis world
Tekijät:  Zollo, M. Freeman, E. (eds.)
Lehti:  European management review
2010 : VOL. 7:4, p. 191-194
  This introductory article presents this Special issue with articles as follows:
"Rethinking the firm's mission and purpose" by C.L. Jordi ;
"Towards a stakeholder society: Stakeholder theory vs. theory of civil society" by M. Bonnafous-Boucher and S. Porcher ;
"How do economic crises impact firm boundaries?" by K. Foss ;
"After the fall: The global financial crisis as a test of corporate social responsibility theories" by A. Kemper and R.L. Martin.

Otsikko:  Reflective judgement: Understanding entrepreneurship as ethical practice
Tekijät:  Clarke, J. Holt, R.
Lehti:  Journal of Business Ethics
2010 : JUL I, VOL. 94:3, p. 317-331
  Recognising that traditional normative perspectives on ethics are limited in application in entrepreneurial (henceforth as: e-prial.) contexts, a stream of research has theorized entrepreneurship (here as: e-ship.) and ethics as the pragmatic production of useful effects through the alignment of public-private values. This study critiques this view using Kant's concept of reflective judgement as discussed in his 'Critique of the Power of Judgement' to theorize ethical e-prial. practice as the capacity to routinely get free from current conventions etc. By an analysis of the narratives of 12 entrepreneurs, there are suggested to be three dimensions to reflective judgement in e-prial. contexts: 1. Social performance, 2. Public challenge and, 3. Personal autonomy. While the entrepreneurs were alive to the importance of commercial return, their narratives demonstrated further concern for, and commitment to, standards that they felt to be appropriate. The findings are integrated into existing theoretical categories from e-ship. studies to better appreciate ethics within the context of value creation.

Otsikko:  Relationships among perceived organizational core values, corporate social responsibility, ethics, and organizational performance outcomes: an empirical study of information technology professionals
Tekijät:  Jin, K.G. Drozdenko, R.G.
Lehti:  Journal of Business Ethics
2010 : MAR III, VOL. 92:3, p. 341-359
  As an extension of recent ethics research done by the authors, this study explores the relationships among core organizational (henceforth as: org-al.) values, org-al. ethics, corporate social responsibility (CSR), and org-al. performance outcome.
Based on an analysis of online survey responses from a sample of IT professionals in the United States (U.S.), it is found that managers from organizations (herein as: orgs.) with organic core values reported a higher level of social responsibility (SR) relative to managers in orgs. with mechanistic values. In addition, it is indicated among others that managers in both mechanistic and organic orgs. perceived as more SR were also found as more ethical etc.

Otsikko:  Responsible leadership: Building blocks of individual, organizational and societal behavior
Tekijät:  Ketola, T.
Lehti:  Corporate Social Responsibility and Environmental management
2010 : MAY-JUN, VOL. 17:3, p. 173-184
  This paper aims at adapting Erik Erikson's model to individually, organizationally and societally responsible (henceforth as: resp.) leadership, integrating them in order to achieve the best results. Once working toward a resp. leader's identity, there are six areas of difficulty to be resolved: 1. value basis, 2. self-image vs. external image, 3. time perspective, 4. role experimentation, 5. anticipation of achievement, and 6. leader-follower relation.
Responsibility and irresponsibility are contagious. Individuals, organizations and societies boost or repress resp. behaviour (herein as: beh.) as inspiring leaders pull others to higher ethical levels of beh. while greedy leaders push others back to lower levels of beh. Be a responsible leader: care and dare.

Otsikko:  Responsible leadership? Development of CSR at Danfoss, Denmark
Tekijät:  Lehmann, M. (et al.)
Lehti:  Corporate Social Responsibility and Environmental management
2010 : MAY-JUN, VOL. 17:3, p. 153-168
  The Danfoss Group, Denmark, is currently at an advanced stage of CSR development focusing both on Products & Processes and Employee Relations. This development has been a gradual progression affected by environmental and labour market issues, climate change, its commitment to the UN Global Compact, and a profound capacity of learning. The current financial crisis has not hindered implementation of CSR initiatives, but rather has provided an opportunity to 'walk-the-talk'. This emphasizes that the CSR policies are in order because Danfoss, its owners and managers feel it is the right thing to do and that responsible leadership really does involve more than just creating value for owners for a short term.

Otsikko:  Rethinking the value of business ethics: Introduction on the Special issue
Tekijät:  Chan, A.K.K. (et al.)
Lehti:  Journal of Business Ethics
2010 : FEB, VOL. 91:SUPPL. 1, p. 1-2
  This introduction presents the contents of this Special issue basedon The 2nd World Business Ethics Forum theme of "Rethinking the Value of Business Ethics".
The contents as follows:
"Virtuous decision making for business ethics" by C. Provis;
"The money making in ancient China: A literature review journey through ancient texts" by C. Florence ;
"The monster of supercapitalism" by A.C. Michalos;
"What we believe is not always what we do: An empirical investigation into ethically questionable behavior in consumption" by K. Fukukawa and C. Ennew;
" Consumer support for corporate social responsibility (CSR): The role of religion and values" by B. Ramasamy, M.C.H. Yeung and A.K.M. Au;
" What makes customers discontent with service providers? An empirical analysis of complaint handling in information and communication technology services" by H.C.Y. Chan and E.W.T. Ngai;
" Employee orientation and performance: An exploration of the mediating role of customer orientation" by J. Zhang;
"The SINS in business negotiations: Explore the cross-cultural differences in business ethics between Canada and China" by Z. Ma;
"The influence of accounting firms on clients' immoral behaviors in China" by Q. Zheng and Z. Li;
"Ethical dilemmas in auditing: Dishonesty or unintentional bias?" by A. Guiral (et al.).

Otsikko:  Self-regulation, corporate social responsibility, and the business case: Do they work in achieving workplace equality and safety?
Tekijät:  Hart, S.M.
Lehti:  Journal of Business Ethics
2010 : VOL. 92:4, p. 585-600
  This article aims to examine more closely the proposition of self-regulation (henceforth as: s-regln.) being effective, especially referencing to the business case (herein as: B-C.) for workplace equality and safety. Based on a comprehensive literature review and analysis, it is found that current predominant management discourse and practice focusing on diversity and safety management systems (OHSMS) resonate well with a corporate and government preference for the B-C. and s-regln. Yet, the centrality of individual rather than organizational factors in diversity and OHSMS means that systemic discrimination and inherent workplace hazards are downplayed etc. Hence, reliance on the B-C. in the argument for s-regln. is problematic. As to the government policy and management practice, there is the need for the B-C. to get supplemented by strong, proactive legislation, and worker involvement.

Otsikko:  Shareholders as norm entrepreneurs for corporate social responsibility
Tekijät:  Sjöström, E.
Lehti:  Journal of Business Ethics
2010 : JUN III, VOL. 94:2, p. 177-191
  This article proposes the idea that shareholders aiming to influence corporate behaviour can be understood analytically as norm entrepreneurs who seek to persuade others to adopt a new standard of appropriateness. The article recognizes shareholders' potential as change agents for more widely shared norms about corporate responsibilities.
Included is an empirical example of the United States (U.S.) Internet technology companies which, in their Chinese operations, face conflicts of norm systems as to freedom of expression on the Internet. Shareholders have been active in aiming to persuade these companies to adopt a norm of adhering to global standards for human rights over restrictions implied by authoritarian regimes to which services are delivered.

Otsikko:  Slipstreaming the larger boats: social responsibility in medium-sized businesses
Tekijät:  Preuss, L. Perschke, J.
Lehti:  Journal of Business Ethics
2010 : VOL. 92:4, p. 531-551
  This article poses the question what differences in approaches to corporate social responsibility (CSR) exist within the small and medium-sized company (SMEs) category. The CSR strategy and performance of a medium-sized (here as: M-S.) fashion retailer in the United Kingdom (U.K.) are analysed through manager interviews and customer and employee surveys.
An analytical framework of CSR is developed in small (as: S-S.), medium (as: M-S.) and large firms (as: L-S.). It is argued that M-S. firms occupy a transition stage, with some CSR features reminiscenting of S-S. being still important but getting overlaid by aspects more typical of L-S.

Otsikko:  Special issue on 'New perspectives on business, development, and society research'
Tekijät:  Jeppesen, S. Lund-Thomsen, P. (eds.)
Lehti:  Journal of Business Ethics
2010 : JUN, VOL. 93:SUPPL. 2, p. 139-142
  This introductory article presents the contents of this Special issue under the title 'New Perspectives on Business, Development, and Society Research'.
The article contents of this issue as follows:
"Fairtrade facts and fancies: What Kenyan fairtrade tea tells us about business' role as development agent" by M. Blowfield and C. Dolan ;
"Corporate social responsibility and societal governance: Lessons from transparency in the oil and gas sector" by J. Frynas ;
"The CSR of MNC subsidiaries in developing countries: Global, local, substantive or diluted?" by D. Jamali ;
"Clusters, chains and compliance: Corporate social responsibility and governance in football manufacturing in South Asia" by P. Lund-Thomsen and K. Nadvi ;
"Partnerships for sustainable change in cotton: An institutional analysis of African cases " by V. Bitzer and P. Glasbergen ;
"MNC reporting on CSR and conflict in Central Africa" by A. Kolk and F. Lenfant.

Otsikko:  Strategization of CSR
Tekijät:  Sharp, Z. Zaidman, N.
Lehti:  Journal of Business Ethics
2010 : APR II, VOL 93:1, p. 51-71
  The article examines the process of including corporate social responsibility (CSR) to the organization's strategy. Applying a longitudinal research approach and the Jarzabkowski's framework, the authors study the strategization of CSR in 12 Israeli firms. The findings of the study show that though in many aspects following the Jarzabkowski's framework, the strategization of CSR is also characterizad by eg. the lack of resistance in the organizational community, as well as the need for informative communications instead of persuasive negotiations. These findings emphasize the value-centric nature of CSR.

Otsikko:  The effect of R&D intensity on corporate social responsibility
Tekijät:  Padgett, R.C. Galan, J.I.
Lehti:  Journal of Business Ethics
2010 : MAY II, VOL. 93:3, p. 407-418
  This study explores the impact of research and development (R&D) intensity on corporate social responsibility (CSR), based on the resource-based view (RBV) theory. Both R&D and CSR activities can create assets providing firms with competitive advantage.
As expressions of CSR and R&D vary over industries, the study is extended by analysing the impact of R&D intensity on CSR across both manufacturing and non-manufacturing industries. It is shown that R&D intensity positively affects CSR. This relationship is notable in manufacturing industries, whereas a non-significant result comes from non-manufacturing industries.

Otsikko:  The FCPA and the OECD convention: some lessons from the U.S. experience
Tekijät:  Darrough, M.N.
Lehti:  Journal of Business Ethics
2010 : MAY, VOL. 93:2, p. 255-276
  Although corruption exists everywhere, attitudes toward it differ by country. Until the 1997 OECD Convention, the U.S. had been one of the two countries with an explicit extraterritorial anti-bribery law, the 1977 Foreign Corrupt Practices Act (FCPA). It employs a two-pronged way of controlling the supply side of corruption: anti-bribery provisions; and accounting (books, record and internal controls) provisions. I provide evidence, albeit indirect, to prove the FCPA's limited success. The OECD Convention also has the two-pronged approach, but, since its multilaterality, it's likely to succeed better provided a vigorous enough enforcement. The signatory nations effectively form a cartel to lower the cost of doing business. However, each multinational corporation has an incentive to deviate, as is always the case with cartels. Thus, the agreement's mutual enforcement is essential for its success. However, the two-pronged approach is not enough, since internal control does not sufficiently monitor top-level decisions. The two lessons drawn from the U.S. experience are: law enforcement has to be credible and internal controls alone are not enough. Stronger and more effective corporate governance within an appropriate regulatory framework is required to make sure that multinational corporations behave in an ethical manner.

Otsikko:  The framing of corporate social responsibility and the globalization of national business systems: a longitudinal case study
Tekijät:  Tengblad, S. Ohlsson, C.
Lehti:  Journal of Business Ethics
2010 : JUN I, VOL. 93:4, p. 653-669
  This paper explores how the globalization of national business systems has influenced the framing of corporate social responsibility (CSR). The study is based on text analysis of CEO letters in the annual reports of 15 major Swedish firms. The findings reveal that CSR reporting has changed from a national and communitarian view towards a global and individualistic view. However, this shift does not necessarily mean an increased commitment and interest in CSR, only that CSR practices are framed and reported differently.

Otsikko:  The impact of board diversity and gender composition on corporate social responsibility and firm reputation
Tekijät:  Bear, S. Rahman, N. Post, C.
Lehti:  Journal of Business Ethics
2010 : DEC I, VOL. 97:2, p. 207-221
  It is herein explored how the diversity of board (hereafter as: brd.) resources and the number of women on boards affect firms' corporate social responsibility (CSR) ratings, and how, in turn, CSR influences corporate reputation (herein as: crp-reptn). Moreover, it is also examined whether CSR ratings mediate the relationships among brd. resource diversity, gender composition, and crp-reptn.
Using lagged data for independent and control variables, the OLS regression results were statistically significant for the gender composition hypotheses, but not for the resource diversity-based hypotheses. CSR ratings had a positive impact on crp-reptn., mediating the relationship btw. the number of women on the brd. and crp-reptn.

Otsikko:  The impact of CEO characteristics on corporate social performance
Tekijät:  Manner, M.H.
Lehti:  Journal of Business Ethics
2010 : VOL. 93, SUPPL. 1, p. 53-72
  This study explores the effect of firm leaders on corporate social performance (CSP) by using upper echelon theory, and the KLD Research Analytics CSP ratings to show that observable CEO characteristics predict differences in CSP btw. firms, even when firm and industry characteristics are controlled for.
Based on a sample of 650 public U.S. firms, it is found that strong or exemplary CSP, as measured by the strengths categories of KLD's ratings, is positively related to the CEO having a bachelor's degree in humanities etc. KLD strength ratings are found to be negatively related to the CEO with degree in economics and to their level of short-term compensation (there are more results reported in detail).

Otsikko:  The impact of operational characteristics on firms' EMS decisions: strategic adoption of ISO 14001 certifications
Tekijät:  Takahashi, T. Nakamura, M.
Lehti:  Corporate Social Responsibility and Environmental management
2010 : JUL-AUG, VOL. 17:4, p. 215-229
  Public sector managers see corporate social responsibility (CSR) strategically important for their organizations and a positive correlation between CSR and financial performance is well established in the literature. However, little is understood about factors that lead to the positive correlation. This article aims to empirically discuss critical success factors (CSFs) for CSR in the Indian public sector, aspiring to evaluate the factors that make CSR successful. The results imply that ability to integrate CSR with other functional strategies is the most crucial factor for CSR success. Other critical success factors are ability to manage stakeholder groups, to evaluate CSR benefits and to support top management. Based on the research findings, some important managerial implications are proposed with respect to CSFs for CSR.

Otsikko:  The influence of corporate psychopaths on corporate social responsibility and organizational commitment to employees
Tekijät:  Boddy, C. R. Ladyshewsky, R. K. Galvin, P.
Lehti:  Journal of Business Ethics
2010 : NOV II, VOL 97:1, p. 1-19
  The article explores the impact of the presence of Corporate Psychopaths in corporations' leadership positions on employees' perceptions corporate social responsibility (CSR) in their employer firm. A quantitative study comprising 346 employees in Australia is conducted, using four different measures of CSR and three measures of organizational commitment to employees. The results of the study indicate that the presence of Corporate Psychopaths has a negative impact on all the measures of CSR and organizational commitment.

Otsikko:  The influence of retail management's use of social power on corporate ethical values, employee commitment and performance
Tekijät:  Biong, H. Nygaard, A. Silkoset, R.
Lehti:  Journal of Business Ethics
2010 : DEC, VOL. 97:3, p. 341-363
  Recent cases in retailing reflect ethics having a major effect on brands and performance, in turn, suggesting brand owners, employees, and consumers' focus on ethical values. In this article, we analyze how various sources of social power impact corporate ethical values, retailer's commitment to the retail organization, and ultimately quality of sales and service. Multi-source data based on a sample of 225 retailers implied a strong connection between power, ethics, and commitment and that they affected output performance.

Otsikko:  The influence of retail management's use of social power on corporate ethical values, employee commitment, and performance
Tekijät:  Nygaard, A. Biong, H.
Lehti:  Journal of Business Ethics
2010 : NOV II, VOL 97:1, p. 87-108
  The paper aims to examine the effects of various sources of management's social power on corporate ethical values, retailers' commitment to the retail organization as well as retail firm performance, specifically sales and service quality. The authors gather data from different stakeholder positions, such as brand owners, retail managers and employees, in 225 retail companies. The results of the study indicate that a strong link exists between social power, ethical values and organizational commitment. These aspects seem to further influence the company's sales and service quality.

Otsikko:  The integration of corporate governance in corporate social responsibility disclosures
Tekijät:  Kolk, A. Pinkse, J.
Lehti:  Corporate Social Responsibility and Environmental management
2010 : JAN/FEB, VOL. 17:1, p. 15-26
  Corporate social responsibility (CSR), corporate governance (hereafter as: c-g.) and their interlink appear to be especially relevant for multinational enterprises (MNEs), generally facing higher demands to be transparent and to disclose information. This paper examines to what extent c-g. has got integrated in MNEs' disclosure practices on CSR. Based on an analysis of CSR reporting of Fortune Global 250 companies, it is shown that more than half of them have a separate c-g. section in their CSR report and/or explicitly link c-g. and CSR issues. It is also found that MNEs disclosing information on a wider variety of social and environmental issues and framing CSR with a focus on internal issues are more inclined to integrate c-g. into their CSR reporting.

Otsikko:  The Manchester Super Casino: Experience and learning in a cross-sector social partnership
Tekijät:  Reast, J. (et al.)
Lehti:  Journal of Business Ethics
2010 : VOL. 94, SUPPL. 1, p. 197-218
  This article deals with the importance of organizational experience and learning for the successful development of cross-sector social partnerships (CSSPs). By analyzing the Manchester Super Casino, this study highlights the significant benefits of prior experience with CSSPs enabling partners to learn and develop relationships, skills, and capabilities over time, which then have positive influences on future performance. A refined learning model of the CSSP process including key variables for CSSP success is as result. As such, the findings provide a template for managing complex CSSPs from the perspective of the different partner organizations.

Otsikko:  The monster of supercapitalism
Tekijät:  Michalos, A.C.
Lehti:  Journal of Business Ethics
2010 : FEB, VOL. 91:SUPPL. 1, p. 37-48
  Among other interesting claims made in Robert Reich's 2007 work, Supercapitalism, it is asserted in various ways that proponents of corporate social responsibility (CSR) or what the author would call 'business ethics' are engaged in relatively unproductive exercises. This article summarizes some of Reich's central theses and arguments. They are shown to be fatally flawed. It is explained why the institution of morality is essential for business, law and democracy.

Otsikko:  The paradox and constraints of legitimacy
Tekijät:  Sonpar, K. Pazzaglia, F. Kornijenko, J.
Lehti:  Journal of Business Ethics
2010 : AUG, VOL. 95:1, p. 1-21
  The article discusses the subject of legitimacy by highlighting its paradox and constraints. Although legitimacy-seeking behaviour is essential for organizational effectiveness, putting excessive focus on legitimacy can have the opposite effect through stakeholder mismanagement. A qualitative study of large-scale changes in public-sector health care in a Canadian province over the period of 1994-2002 is utilized. Government-driven reforms to promote efficiency and cost reduction were applied in 1994, and instead of giving benefits of legitimacy, it led to decline in quality and patient satisfaction.

Otsikko:  The relation between policies concerning corporate social responsibility (CSR) and philosophical moral theories - An empirical investigation
Tekijät:  Frederiksen, C.S.
Lehti:  Journal of Business Ethics
2010 : MAY II, VOL. 93:3, p. 357-371
  This article explores the relation btw. policies concerning Corporate Social Responsibility (CSR) and philosophical moral theories aiming to define which moral theories the CSR policies' basis is formed from. Herein, an empirical investigation is conducted in order to examine the relation btw. moral theories and CSR policies in companies taking part in CSR.
Based on the empirical data, three suggestions are made. It is concluded that CSR policies are not based on utilitarian thinking, but instead, on some kind of common-sense morality. Thus, the ethical basis for companies engaged in CSR does not reflect the ethical foundation of managers.

Otsikko:  The rise and stall of a fair trade pioneer: the Cafédirect story
Tekijät:  Davies, I.A. Doherty, B. Knox, S.
Lehti:  Journal of Business Ethics
2010 : MAR I, VOL. 92:1, p. 127-147
  This is a case study exploring the growth of a fair trade pioneer, Cafédirect. Herein, explored is the growth of the company, and strategic insights are developed on how Cafédirect has gained its prominent position in the U.K. mainstream coffee industry based on its ethical positioning. Examined are the marketing, networks and communications channels of the brand which have led to rapid growth from niche player to a mainstream brand.
Yet, the company is experiencing a slowdown in its rapid rise. It is asked whether it is possible for the company to regain its former momentum by using its current marketing strategy.

Otsikko:  The role of ethics and social responsibility in organizational success: a Spanish perspective
Tekijät:  Vitell, S. Ramos, E. Nishihara, C.
Lehti:  Journal of Business Ethics
2010 : FEB II, VOL. 91:4, p. 467-483
  The focus of this study is on ethics as a legitimate underpinning to good business decision making. Using a self-response survey of marketing managers in Spain, the current theory on ethical decision making is extended. Based on the results, support is found for the mediating influence of the PRESOR construct on relativistic and idealistic moral thinking when one is considering the moral intensity of a situation. Furthermore, there is found support for the relationship btw. relativism (negative), idealism (positive), corporate ethical values, and job satisfaction, thus providing additional support for the prior theory etc.
[PRESOR construct refers to an individual's perception of the importance of ethics and social responsibility for the effectiveness of the organization].

Otsikko:  The role of social capital in the success of fair trade
Tekijät:  Davies, I.A. Ryals, L.J.
Lehti:  Journal of Business Ethics
2010 : OCT, VOL. 96:2, p. 317-338
  Fair Trade companies have succeeded to show an astonishing feat of strength. Regardless of the relatively small size and lack of resources, they have achieved considerable commercial success and, in so doing, have raised the fair trade issue firmly onto industry agendas. The critical role played by social capital in this success is analyzed and importance of values is demonstrated as an exploitable competitive asset. Our research creates some uncomfortable questions about whether fair trade has 'sold out' to the mainstream and whether these companies have any future of their own or whether their ultimate success results from the impact they have had on day-to-day trading behaviour

Otsikko:  The SINS in business negotiations: Explore the cross-cultural differences in business ethics between Canada and China
Tekijät:  Ma, Z.
Lehti:  Journal of Business Ethics
2010 : FEB, VOL. 91:SUPPL. 1, p. 123-135
  In business negotiations (here as: b-negs.), ethical dilemmas are inescapable components. Thus, it is important for negotiators to understand the differences in what is ethically appropriate and what is not. This study explores the cross-cultural differences in business ethics btw. Canada and China by examining the perceived appropriateness of five categories of ethically questionable strategies used in b-negs. Among others, it is shown that the Chinese are more likely to consider it appropriate to use ethically inappropriate b-negs. strategies, but the impact of cultural values on ethically inappropriate b-negs. strategies is much stronger in Canada than in China.

Otsikko:  Thinking aloud. Profiting from corporate social responsibility
Tekijät:  Ioannou, I.
Lehti:  Business Strategy Review
2010 : WINTER, VOL. 21:4. p. 39-40
  In today's business, one of the most asked questions is whether there is a link between a company's social responsibility and its profitability. The author's research clarifies this issue.

Otsikko:  Transnational norm-building networks and the legitimacy of corporate social responsibility standards
Tekijät:  Mueckenberger, U. Jastram, S.
Lehti:  Journal of Business Ethics
2010 : DEC I, VOL. 97:2, p. 223-239
  This article proposes an analytical framework for the analysis of Corporate Social Responsibility (CSR) Standards based on the paradigmatic nexus of voice and entitlement. Following the theory of decentration, the concept of Transnational Norm-Building Networks (TNNs) is presented. In addition, the analytical framework is applied to the ISO 26000 initiative and the Global Compact. The article is concluded with notes on the legitimacy and the effectiveness of norms generated by TNNs.

Otsikko:  Trust and stakeholder theory: trustworthiness in the organisation–stakeholder relationship
Tekijät:  Greenwood, M. Buren, H. van III
Lehti:  Journal of Business Ethics
2010 : SEP, VOL. 95:3, p. 425-438
  Trust is a fundamental aspect of the ethical treatment of stakeholders in the relationship between a stakeholder and the organization. Stakeholders trust that their contributions or stakes will be repaid by the organization by giving benefits or protection from harm. However, usually, the company has more power than the stakeholder and sometimes it can not be trusted, therefore stakeholders must rely on the trustworthiness of the organization to fulfill its obligations. The idea of organizational trustworthiness constructed in this paper is presented as a solution to possible problems between stakeholders and organizations, although it does not create ethical obligation where none existed before.

Otsikko:  Use of a 'coping-modeling, problem-solving' program in business ethics education
Tekijät:  Simola, S.K.
Lehti:  Journal of Business Ethics
2010 : OCT II, VOL. 96:3, p. 383-401
  There are a number of factors setting significant challenges to effective business ethics education identified by scholars. This article presents a 'coping-modeling, problem-solving' (or CMPS) approach (by Cunningham, 2006) as a way for addressing these concerns. A rationale supporting the use of the CMPS framework for courses on ethical decision-making in business is provided, following implementation processes. Evaluative data gathered from undergraduate business students (N=101) enrolled in a 3rd year required course on ethical decision making in business indicated the CMPS model as a promising alternative for both overcoming teaching challenges and for easing skill acquisition in the areas of ethical recognition, judgment, and action.

Otsikko:  Value creation, management competencies, and global corporate citizenship: an ordonomic approach to business ethics in the age of globalization
Tekijät:  Pies, I. Beckmann, M. Hielscher, S.
Lehti:  Journal of Business Ethics
2010 : JUN III, VOL. 94:2, p. 265-278
  Herein, an "ordonomic" approach to business ethics in the age of globalization is developed. Three questions are addressed: 1. business's purpose of value creation in society, 2. business ethics in teaching the management competencies necessary to fulfill business's societal mandate, 3. companies in helping solve global problems through global corporate citizenship.

Otsikko:  Values and the American manager: a three-decade perspective
Tekijät:  Posner, B.Z.
Lehti:  Journal of Business Ethics
2010 : FEB II, VOL. 91:4, p. 457-465
  This study explores the values of American managers over time. Responses from a nationwide sample of managers are compared and contrasted with two previous surveys (of 1981 and 1991). Provided are new insights into the importance of managerial values on individual and organizational actions and decisions.

Otsikko:  What's in a name?: An analysis of the strategic behavior of family firms
Tekijät:  Kashmiri, S. Mahajan, V.
Lehti:  International Journal of Research in Marketing
2010 : SEP, VOL. 27:3, p. 271-280
  In the United States (U.S.) economy, family firms play a significant role. Yet, not all family firms use their family name as part of their firm name. This study explores differences in strategic behaviour btw. family firms using their family name as part of their firm name (called as: FN firms) and those that do not (called as: NFN firms). Moreover, it is also explored whether FN firms perform better than NFN firms, and whether or not their superiour performance is mediated by differences in their strategic behaviour.
Based on a multi-industry sample of 130 publicly listed U.S. family firms over a 5-year period from 2002 to 2006, it is shown among others that, compared to NFN firms, FN firms have remarkably higher levels of corporate citizenship and representation of their customers' voice in the top management team. FN firms also have a higher strategic emphasis compared to NFN firms etc.

Otsikko:  Women’s self-initiated expatriation as a career option and its ethical issues
Tekijät:  Tharenou, P.
Lehti:  Journal of Business Ethics
2010 : AUG, VOL. 95:1, p. 73-88
  Partly because of gender discrimination, women are not well represented in managerial positions and international assignments. Lack of fair and just treatment of women in selection, assignment and promotion processes has forced some female professionals to initiate their own expatriation. Although women repatriate at the same rate as men, their reasons differ. Women repatriate mostly because of family reasons instead of career reasons, while it's the opposite for men. Women also gain a smaller financial return on their investment, which implies that they get treated in an unfair way at home.

Otsikko:  "Managing" corporate community involvement
Tekijät:  Voort, J.M. van der Glac, K. Meijs, L.C.P.M.
Lehti:  Journal of Business Ethics
2009 : DEC II, VOL. 90:3, p. 311-329
  This paper introduces a social movement framework in order to analyze corporate community involvement (CCI) management. Based on the analysis of qualitative case study data, it is argued that the active role of employees pressuring for CCI policies and practices, and the organization audience responses to their efforts are at the core of the challenges involved in managing CCI. These challenges also set limits as to how far CCI can be extended to a "business as usual" activity.

Otsikko:  "Society is out there, organisation is in here": on the perceptions of corporate social responsibility held by different managerial groups
Tekijät:  Hine, J.A.H.S. Preuss, L.
Lehti:  Journal of Business Ethics
2009 : AUG II, VOL. 88:2, p. 381-393
  Being both interpretative in nature and specific in reference to the U.K. cultural context, this article represents an attempt at addressing the issue by utilizing qualitative data to explore the perceptions of managers working in corporations with developed CSR programmes. Exploring managerial perceptions of motives for CSR initiatives, methods of stakeholder engagement, organizational integration of CSR with its impact on managerial work, it is concluded that an instrumental approach dominates, which indicates an external-internal organizational paradox in the design and execution of CSR initiatives.

Otsikko:  'Are strategists from Mars and ethicists from Venus?' - Strategizing as ethical reflection
Tekijät:  Behnam, M. Rasche, A.
Lehti:  Journal of Business Ethics
2009 : JAN I, VOL. 84:1, p. 79-88
  This study argues that by emphasizing the process perspective the related character of strategic management (hereafter as: str-mgmt.) and ethical reflection (here as: eth-refln) can be understood. This relatedness is discussed along formal, functional, and procedural similarities. While formal aspects refer to the conditions under which both processes occur, functional aspects deal with the role that strategy process and eth-refln fulfill. Procedural aspects account for similarities in the nature of both processes inso far as the activities performed within each process phase share common characteristics. It is argued that eth-refln can be seen as an integrative part of str-mgmt., either explicitly or implicitly.

Otsikko:  A 'business opportunity' model of corporate social responsibility for small- and medium-sized enterprises
Tekijät:  Jenkins, H.B.
Lehti:  Business Ethics
2009 : JAN, VOL. 18:1, p. 21-36
  This study shows how SMEs can take advantage of the opportunities (herein as: opprts.) presented by CSR. Using data from 24 detailed case studies of UK SMEs from a range of sectors, explored are many CSR opprts. presenting themselves to SMEs, e.g. developing innovative products and services and exploiting niche markets. There are inevitable challenges for SMEs undertaking CSR. Yet, by their very nature there are many characteristics (here as: chars.) to support the CSR adoption. Herein, explored are these chars. and how the utilization of positive qualities will help SMEs make the most of corporate social opportunity (CSOs). A key element tothe success is integration of CSR into the core of a company. Using the case studies to illustrate key points, it is suggested how CSR can be built into a company's systems and become 'just the way we do things'. Grayson's and Hodges's book describes seven steps for moving a company in the direction of a 'want to do' CSO mentality. Herein, these steps are adapted for SMEs. By transferring and building on knowledge from the 24 detailed case studies, 'business opportunity' model of CSR for SMEs is developed.

Otsikko:  A new generation of corporate codes of ethics
Tekijät:  Stohl, C. Stohl, M. Popova, L.
Lehti:  Journal of Business Ethics
2009 : DEC, VOL. 90:4 p. 607-622
  The article investigates how much Codes of Ethics in 157 companies on the Global 500 and/or Fortune 500 lists have included the "third generation" in their corporate social responsibility. Results indicate that Codes of Ethics have become standard communication features in companies, however, they are still primarily concerned about profits and those behaviors which are required by law.

Otsikko:  A novel approach to business ethics training: improving moral reasoning in just a few weeks
Tekijät:  Jones, D.A.
Lehti:  Journal of Business Ethics
2009 : AUG II, VOL. 88:2, p. 367-379
  The article author has assessed change in students' moral reasoning following five 75-min classes on business ethics and two assignments utilizing a novel pedagogical approach designed to foster ethical reasoning skills. To minimize threats to validity, an untreated control group design is used with pre- and post-training measures. Training (n=114) and control (n=76) groups included freshmen business majors who completed the Defining Issues Test before and after the training. It is shown that, controlling for pre-training levels of moral reasoning, students in the training group showed higher levels of post-training principled moral judgment than the control group students.

Otsikko:  A social cognition framework for examining moral awareness in managers and academics
Tekijät:  Jordan, J.
Lehti:  Journal of Business Ethics
2009 : JAN II, VOL 84:2, p. 237-258
  In this article, a social cognition framework is employed in order to study moral awareness of managers and academics in business situations. Managers' and academic professors' in the United States are participants in a study that compares their recall, recognition and ascription of the importance of issues related to moral and strategy. The findings indicate that managers' recall of strategy-related issues is better than moral-related issues. Managers also ascribe moral-related issues less than academic professors. The results further reveal an inverse relationship between business context socialization and moral awareness.

Otsikko:  A study of management perceptions of the impact of corporate social responsibility on organisational performance in emerging economies: the case of Dubai
Tekijät:  Rettab, B. Brik, A.B. Mellahi, K.
Lehti:  Journal of Business Ethics
2009 : OCT II, VOL. 89:3, p. 371-390
  Based on survey data from 280 firms operating in Dubai, this study examines the link btw. CSR activities and organizational performance. It is shown that CSR has a positive relationship with all three measures of organisational performance: financial performance, employee commitment, and corporate reputation. The results reinforce the accumulating body of empirical support for the positive impact of CSR on performance and challenge the dominant assumption that ... CSR activities consume resources and endanger firms' competitiveness.

Otsikko:  Against corporate responsibility: Critical reflections on thinking, practice, content and consequences
Tekijät:  Fougere, M. Solitander, N.
Lehti:  Corporate Social Responsibility and Environmental management
2009 : JUL-AUG, VOL. 16:4, p. 217-227
  This article critically evaluates today's dominant articulation of corporate responsibility (CR) in terms of thinking, practice, content and consequences. The study investigates what has and has not changed since the seminal critique of the notion of business social responsibility put forward by Theodore Levitt 50 years ago. The argument of the study is illustrated with the case of Botnia in Uruguay. Other examples that are illuminating on the problematic nature of contemporary CR are also used. The results indicate that little in fact has changed between 1958 and 2008 versions of CR except for the context of (global) business, especially the threat posed by sustainability questions and the more systematic ideological rejection of regulation. This article calls for regulation-based articulations of CR, which would improve corporate social accountability on social and environmental questions.

Otsikko:  An investigation of real versus perceived CSP in S&P-500 firms
Tekijät:  Liston-Heyes, C. Ceton, G.
Lehti:  Journal of Business Ethics
2009 : OCT, VOL. 89:2 p. 283-296
  The paper argues that companies' reputations for corporate social performance(CSP) are in many cases not representative of the actual CSP. Furthermore, the article examines how differences in perceived and actual CSPs, as measured by KLD and the Fortune databases, may be partly due to company characteristics. The findings suggest that overrated companies are often big firms, operating in non-polluting yet competitive industry sectors and have not done wrong to their most important stakeholders in the past. Also the claims of secondary stakeholders are typically well addressed and a significant amount of effort is spend on this.

Otsikko:  Are stock options grants to CEOs of stagnant firms fair and justified?
Tekijät:  Kanagaretnam, K. Lobo, G.J. Mohammad, E.
Lehti:  Journal of Business Ethics
2009 : NOV II, VOL. 90:1, p. 137-155
  Because of more recent studies show stock options grants forming the single largest component in executive compensation, this paper explores the relations of these grants to economic determinants and corporate governance for firms in the stagnant stage of their lifecycle. It is found that, on average, stock options grants make up a significant portion of annual chief executive officers' (CEO) compensation (26.4 percent) for stagnant firms. It is also found that economic (corporate governance) factors explain less (or more) of the cross-sectional variation in stock options grants for stagnant firms than for growth firms. In addition, documented is also lower pay-performance sensitivity and without improvement in future firm performance from past stock options grants to CEOs of stagnant firms.

Otsikko:  Article list of contents
Lehti:  Journal of Business Ethics
2009 : JUL I, VOL. 87:3, p. 299-436
  This issue's article titles as follows:
" Attachment styles and ethical behavior: their relationship and significance in the marketplace" by L.S. Albert and L.M. Horowitz ;
" The management of meaning - conditions for perception of values in a hierarchical organization" by R. Kirkhaug ;
" A model of social entrepreneurial discovery" by P.J. Murphy and S.M. Coombes ;
" From medics to managers: the ascent of the entrepreneur" by S.M. Natale and S.A. Sora ;
" Can the fair trade movement enrich traditional business ethics? An historical study of its founders in Mexico" by L.K. Audebrand and T.C. Pauchant ;
" Peculiar strengths and relational attributes of SMEs in the context of CSR" by D. Jamali, M. Zanhour and T. Keshishian ;
" The effects of commitment of non-family employees of family firms from the perspective of stewardship theory" by M.C. Vallejo ;
" Does Milton Friedman support a vigorous business ethics?" by C. Cosans ;
" Assessing Freeman's stakeholder theory" by J.A. Stieb ;
" The communication contract and its ten ground clauses" by B. Dresp-Langley.

Otsikko:  Article list of contents
Lehti:  Journal of Business Ethics
2009 : AUG II, VOL. 88:2, p. 245-412
  The article title list of this issue as follows:
"Some of the recent organizational behavior concepts as precursors to workplace spirituality " by B.S. Pawar ;
"A multidimensional approach to the influence of environmental marketing and orientation on the firm's organizational performance " by E. Fraj-Andrés, E. Martinez-Salinas and J. Matute-Vallejo ;
"Bad measures don't make good medicine: the ethical implications of unreliable and invalid physician performance measures " by C.E. Labig ;
"Examining the role of informational justice in the wake of downsizing from an organizational relationship management perspective " by H-S. Kim ;
"Spiritual climate of business organizations and its impact on customers' experience " by A. Pandey, R.K. Gupta and A.P. Arora ;
"Varieties of win-win solutions to problems with ethical dimensions " by R.P. Nielsen ;
"Determinants of corporate social responsibility disclosure ratings by Spanish listed firms " by C. Reverte ;
"A novel approach to business ethics training: improving moral reasoning in just a few weeks " by D.A. Jones ;
"''Society is out there, organisation is in here'': on the perceptions of corporate social responsibility held by different managerial groups " by J.A.H.S. Hine and L. Preuss ;
"Measuring unethical consumer behavior across four countries " by V.W. Mitchell (et al.).

Otsikko:  Article list of contents
Lehti:  Journal of Business Ethics
2009 : DEC II, VOL. 90:3, p. 311-329
  This issue's article title contents as follows:
""Managing" corporate community involvement" by J.M. van der Voort, K. Glac and L.C.P.M. Meijs ;
"The determinants of regulatory compliance: an analysis of insider trading disclosures in Italy" by E. Bajo (et al.) ;
"Implementing new institutional logics in pioneering organizations: the burden of justifying ethical appropriateness and trustworthiness" by K. Sonpar, J.M. Handelman and A. Dastmalchian ;
"The joint moderating impact of moral intensity and moral judgment on consumer's use intention of pirated software" by M-F. Chen, C-T. Pan and M-C. Pan ;
"Workplace spirituality facilitation: a comprehensive model" by B.S. Pawar ;
"A study of ethical decision making by physicians and nurses in hospitals" by S.P. Deshpande ;
"The legitimacy of loan maturity mismatching: a risky, but not fraudulent, undertaking" by P. Bagus and D. Howden ;
"Glass houses? Market reactions to firms joining the UN global compact" by J.J. Janney, G. Dess and V. Forlani ;
"Limiting laissez faire profits: the financial implications" by H. Kierulff and G. Learned ;
"Responsible entrepreneurship in developing countries: understanding the realities and complexities" by F. Azmat and R. Samaratunge.

Otsikko:  Article list of contents
Lehti:  Journal of Business Ethics
2009 : MAY II, VOL. 86:3, p. 257-416
  This issue's article list of contents as follows:
" Recognizing business ethics: practical and ethical challenges in awarding prizes for good corporate behaviour" by W. Norman, C. Roux and P. Belanger ;
" The effects of ethical climates on bullying behaviour in the workplace" by F. Bulutlar and E.Ü. Öz ;
" An optimally viable version of stakeholder theory" by J. Kaler ;
" Ethical transparency and economic medicalization" by G. Poitras and L. Meredith ;
" Towards a performance measurement framework for community development finance institutions in the UK" by C. Kneiding and P. Tracey ;
" Different pathways that suggest whether auditors’ going concern opinions are ethically based" by W. Rodgers, A. Guiral and J.A. Gonzalo ;
" How leadership characteristics affect organizational decline and downsizing" by A. Carmeli and Z. Sheaffer ;
" A word to the wise: how managers and policy-makers can encourage employees to report wrongdoing" by M.P. Miceli, J.P. Near and T.M. Dworkin ;
" The impact of ethics education on reporting behavior" by B.W. Mayhew and P.R. Murphy.

Otsikko:  Article list of contents
Lehti:  Journal of Business Ethics
2009 : OCT II, VOL. 89:3, p. 315-489
  This issue's article titles are as follows:  
"On a source of social capital: gift exchange" by W. Dolfsma, R. van der Eijk and A. Jolink ;  
"Gender and perceived fundamental moral orientations: an empirical study of the Turkish hotel industry" by M.K. McCuddy (et al.) ;  
"Understanding social welfare capitalism, private property, and the government's duty to create a sustainable environment" by D. Cooley ;  
"A study of management perceptions of the impact of corporate social responsibility on organisational performance in emerging economies: the case of Dubai" by B. Rettab, A.B. Brik and K. Mellahi ;  
"Using the analytical hierarchy process (AHP) to construct a measure of the magnitude of consequences component of moral intensity" by E.W. Stein and N. Ahmad ;  
"Causality between corporate social performance and financial performance: evidence from Canadian firms" by R. Makni, C. Francoeur and F. Bellavance ;  
"Find out how much it means to me! The importance of interpersonal respect in work values compared to perceived organizational practices" by N. van Quaquebeke, S. Zenker and T. Eckloff ;  
"On changing organizational cultures by injecting new ideologies: the power of stories" by W.A. Wines, J.B. Hamilton III ;  
"Leaders and laggards: the influence of competing logics on corporate environmental action" by I.M. Herremans, M.S. Herschovis and S. Bertels ;  
"CEO international assignment experience and corporate social performance" by D.J. Slater and H.R. Dixon-Fowler.

Otsikko:  Article list of contents
Lehti:  Journal of Business Ethics
2009 : NOV I, VOL. 89:4, p. 491-639
  The article titles of this issue are the following:
"Does stakeholder management have a dark side?" by C. Cennamo, P. Berrone and L.R. Gomez-Mejia ;
"The contribution of environmental and social standards towards ensuring legitimacy in supply chain governance" by M. Mueller, V. Gomes dos Santos and S. Seuring ;
"Wealth and income inequality: an economic and ethical analysis" by B.P. Simpson ;
"Impact of emotional intelligence and other factors on perception of ethical behavior of peers" by J. Joseph, K. Berry and S.P. Deshpande ;
"The role of self-definitional principles in consumer identification with a socially responsible company" by R. Curras-Pérez, E. Bigné-Alcaniz and A. Alvarado-Herrera ;
"Facing ethical challenges in the workplace: conceptualizing and measuring professional moral courage" by L.E. Sekerka, R.P. Bagozzi and R. Charnigo ;
"Women and employee-elected board members, and their contributions to board control tasks" by M. Huse, S.T. Nielsen and I.M. Hagen ;
"Moral compliance and the concealed charm of prudence" by J. Tullberg ;
"Theorising corporate social responsibility as an essentially contested concept: is a definition necessary?" by A. Okoye ;
"The effects of environmental factors on the behavior of Chinese managers in the information age in China" by W.S. Chow, J.P. Wu and A.K.K. Chan.

Otsikko:  Article list of contents
Lehti:  Journal of Business Ethics
2009 : JUN II, VOL. 87:1, p. 1-151
  This issue's article titles are as follows:
" An analysis of the ethical codes of corporations and business schools" by H. McCraw, K.S. Moffeit and J.R. O'Malley ;
" An examination of the association between gender and reporting intentions for fraudulent financial reporting" by S. Kaplan (et al.) ;
" A stakeholder's perspective on human resource management" by M. Ferrary ;
" Reflecting on the common discourse on piracy and intellectual property rights: a divergent perspective" by B. Yung ;
" Bribery: Australian managers' experiences and responses when operating in international markets" by K.L. Pedigo and V. Marshall ;
" Determinants of bribery in Asian firms: evidence from the world business environment survey" by X. Wu ;
" Why firms engage in corruption: a top management perspective" by J.D. Collins, K. Uhlenbruck and P. Rodriguez ;
" Approaches to ethics for corporate crisis management" by P. Sandin ;
" Social relationship of a firm and the CSP-CFP relationship in Japan: using artificial neural networks" by D. Okamoto ;
" A meta-analytic investigation of business ethics instruction" by E.P. Waples (et al.).

Otsikko:  Article list of contents
Lehti:  Journal of Business Ethics
2009 : JUN III, VOL. 87:2, p. 153-298
  This issue's list of article titles as follows:
" CSR practices and corporate strategy: evidence from a longitudinal case study" by L. Lamberti and E. Lettieri ;
" Transnational governance of workers' rights: outlining a research agenda" by N. Egels-Zandén ;
" A change in business ethics: the impact on employer-employee relations" by R.E. Karnes ;
" Responsible ads: a workable ideal" by M. Hyman ;
" Ethical leadership and organizations: an analysis of leadership in the manufacturing industry based on the perceived leadership integrity scale" by J. McCann and R. Holt ;
" Greening the corporation through organizational citizenship behaviors" by O. Boiral ;
" The strength of an accounting firm's ethical environment and the quality of auditors’ judgments" by N. Martinov-Bennie and G. Pflugrath ;
" Understanding consumers' ethical justifications: a scale for appraising consumers' reasons for not behaving ethically" by A. d'Astous and A. Legendre ;
" Global software piracy: searching for further explanations" by D. Yang (et al.) ;
" Corporate argumentation for acceptability: reflections of environmental values and stakeholder relations in corporate environmental statements" by T.J. Onkila.

Otsikko:  Assurance services for sustainability reports: Standards and empirical evidence
Tekijät:  Manetti, G. Becatti, L.
Lehti:  Journal of Business Ethics
2009 : VOL. 87:1 p. 289-298
  This paper examines the growing scholarship on the topic of assurance services for sustainability reports. It synthetically illustrates the main international standards for the implementation of assurance services regarding the subject documents. It also presents an empirical analysis of reports drawn up on the basis of the current Global Reporting Initiative 2006 guidelines, and investigates how effectively these standards have been implemented, analyzing the different typologies of assurance statement.

Otsikko:  Best practices in credit accessibility and corporate social responsibility in financial institutions
Tekijät:  Prior, F. Argandoña, A.
Lehti:  Journal of Business Ethics
2009 : VOL. 87:1 p. 251-265
  This paper aims to present and discuss some of the best practices of financial industry in the emerging economies of Columbia, Ecuador, and Peru. The main thesis is that, notwithstanding the importance of certain specific deficiencies, such as inadequate regulatory context or the lack of financial education among the population, the main factor that explains the low banking levels in emerging and developing economies, affecting mostly lower-income segments, is the use of inefficient financial service distribution models. It is tried to be shown that traditional financial institutions - both in developing and advanced economies - have a special social responsibility to help create and efficient financial system that makes savings and borrowing instruments available to the greatest possible number of citizens.

Otsikko:  Boycott basics: moral guidelines for corporate decision making
Tekijät:  Stoll, M. L.
Lehti:  Industrial Relations Journal
2009 : VOL 84:SUPPL. 1, p. 3-10
  A company's reactions to a boycott may have long lasting effects on corporate image. In this article, a number of boycotts are examined, for example boycotts against Ford and Procter & Gamble run by the American Family Association. These boycotts were triggered by the companies' advertising venue choices. It is challenging for companies to determine their moral obligations in a politically and morally charged atmosphere. Based on the demonstrated case examples, the paper suggests principles that can offer guidance in corporate moral decision making in the case of boycott thread.

Otsikko:  Bullying in the 21st century global organization: An ethical perspective
Tekijät:  Harvey, M. (et al.)
Lehti:  Journal of Business Ethics
2009 : MAR I, VOL. 85:1, p. 27-40
  In this paper, the nature of bullying behaviour in global organizations is under investigation.

Otsikko:  Business ethics and the decision to adopt golden parachute contracts: Empirical evidence of concern for all stakeholders
Tekijät:  Evans, J.D. Hefner, F.
Lehti:  Journal of Business Ethics
2009 : VOL. 86:1, p. 65-79
  Golden parachutes provide senior management with substantial payouts following and acquisition while other stakeholders are subjected to layoffs, disrupted business relationships and other negative externalities. Golden parachutes are often viewed as a form of excessive compensation. The results of this study indicate that golden parachutes ensure effective corporate governance and this in turn preserve the firm's value for all stakeholders. Parachute agreements are made in order to protect recently hired CEOs' human capital during periods of financial uncertainty and potential takeover activity. Golden parachutes are valuable to all stakeholders bacause they encourage merger or acquisition in lieu of bankruptcy.

Otsikko:  Business-society relations in Central-Eastern and Western Europe: How those who lead in sustainability reporting bridge the gap in corporate (social) responsibility
Tekijät:  Steurer, R. Konrad, A.
Lehti:  Scandinavian Journal of Management
2009 : MAR, VOL. 25:1, p. 23-36
  Corporate (social) responsibility (hereafter as: CR) has become a popular issue in Western Europe, so that no major company can afford to ignore it. This paper aims to analyse the understanding and relevance of the CR of some major companies from the new Central-Eastern Europe Member States that are leaders in sustainability reporting. The analysis is structured in direct comparison with a similar analysis on major Western European Companies. The paper intertwines two qualitative strands of research: an analysis of 19 CR reports provides a general impression about the understanding of CR across different socio-political contexts. The report-based depiction is complemented by two surveys of 22 companies, which show the relevance that the companies attach to specific CR issues. To conclude, the understanding of CR seems context-specific, but in the case of major companies that are leading in CR reporting, the differences are not as stark as one might expect.

Otsikko:  CEO international assignment experience and corporate social performance
Tekijät:  Slater, D.J. Dixon-Fowler, H.R.
Lehti:  Journal of Business Ethics
2009 : OCT II, VOL. 89:3, p. 473-489
  Based on research, international assignment experience (henceforth as: int-asgn-exp.) is suggested to enhance awareness of societal stakeholders, to influence personal values, and to provide rare and valuable resources. It is herein hypothesized that CEO int-asgn-exp. will lead to increased corporate social performance (CSP), moderated by the CEO's functional background. Based on a sample of almost 400 CEOs of S&P 500 companies and three independent data sources, it is found that CEO int-asgn-exp. is positively related to CSP, being significantly moderated by the CEO's functional background. Particularly, CEOs with int-asgn-exp. and an output functional background, e.g. marketing and sales, are positively associated with bigger CSP.

Otsikko:  Characteristics of ethical business cultures
Tekijät:  Ardichvili, A. Mitchell, J.A. Jondle, D.
Lehti:  Journal of Business Ethics
2009 : APR I, VOL. 85:4, p. 445-451
  This study aims at identifying general characteristics linked to ethical business cultures by executives among a variety of industries. Identified are five clusters of characteristics: i. mission- and values-driven, ii. stakeholder balance, iii. leadership effectiveness, iv. process integrity, and v. long-term perspective. These characteristics are porposed to be used as a base of a comprehensive model in order to engage to influence operational practices for creating and sustaining an ethical business culture.

Otsikko:  Communicating CSR, citizenship and sustainability on the web
Tekijät:  Moreno, A. Capriotti, P.
Lehti:  Journal of communication management
2009 : VOL. 13:2, p. 157-175
  This study aims to deepen the understanding of corporate web sites, of which corporate social responsibility (CSR), corporate citizenship (CC) and sustainable development (SD) issues are included, which stakeholders are privileged, and which mechanisms of inner and outer control are referred to in these web sites. In order to monitor the treatment of CSR/CC/SD issues on corporate web sites, a specific tool was developed. Content analysis was applied to companies within the IBEX-35, the selective index of the Spanish Stock Exchange. It is found out that the web has got an essential instrument for the communication of CSR/CC/SD issues, although its use being limited to certain content. There is also a disparity btw. the volume of information and its dispersion. The results based on the IBEX-35 company sample represent the companies with the most capital. Thus, its results cannot be extended to other top companies or to smaller firms.

Otsikko:  Companies on the scale: comparing and benchmarking the sustainability performance of businesses
Tekijät:  Wiedmann, T.O. Lenzen, M. Barrett, J.R.
Lehti:  Journal of industrial ecology
2009 : JUN, VOL. 13:3, p. 361–383
  Certain requirements have to be taken into account when determining the sustainability performance of a company, such as the direct impact of on-site processes as well as indirect impacts of the supply chains of a company. Life cycle thinking of this type is the common theme of popular carbon, ecological and water footprint analyses. This article presents a triple-bottom-line accounting framework and software tool that incorporates these indicators into one common reporting scheme based on economic input−output analysis. It is applied in a case study of a small company in the United Kingdom. The limitations and implications for corporate sustainability are also discussed.

Otsikko:  Confucian/chopsticks marketing
Tekijät:  Fam, K-S. Yang, Z. Hyman, M.
Lehti:  Journal of Business Ethics
2009 : VOL. 88, SUPPL. 3, p. 393-397
  This introduction presents the contents of Special this issue on confucianism and marketing. The issue contents as follows:
"Migration of Chinese Consumption Values: Traditions, Modernization, and Cultural Renaissance" by C.L. Wang and X. Lin ;
"''Harmonious'' Norms for Global Marketing the Chinese Way" by L. Choukroune ;
"The Impact of Chinese Culture on Corporate Social Responsibility: The Harmony Approach" by L. Wang and H. Juslin ;
"The Effect of the Governance Environment on Marketing Channel Behaviors: The Diamond Industries in the U.S., China, and Hong Kong" by S. Li, K. Karande and D. Zhou ;
"Confucius, Cars, and Big Government: Impact of Government Involvement in Business on Consumer Perceptions Under Confucianism" by D. Ackerman, J. Hu and L. Wei ;
"Does Relationship Quality Matter in Consumer Ethical Decision Making? Evidence from China" by Z. Liu, F. Zeng and C. Su ;
"A Study of the Attitudes Towards Unethical Selling Amongst Chinese Salespeople" N. Lee (et al.) ;
"Confucian Ethics Exhibited in the Discourse of Chinese Business and Marketing Communication" by Y. Zhu ;
"Chinese Negotiators' Subjective Variations in Intercultural Negotiations" by C.A. Warden and J.F. Chen.

Otsikko:  Corporate argumentation for acceptability: reflections of environmental values and stakeholder relations in corporate environmental statements
Tekijät:  Onkila, T.J.
Lehti:  Journal of Business Ethics
2009 : JUN III, VOL. 87:2, p. 285-298
  This article deals with argumentation for acceptability of corporate environmental (herein as: c-env.) actions in c-env. statements, focusing on stakeholder relations and env. values. Although env. issues are strongly charged with values, the dominant stakeholder approach does not stress the value dimension. The data comprises environmental statements by Finnish business corporations in the forefront of c-env. responsibility. The results indicate that the statements argue for the acceptability of c-env. actions through three power-related rhetorical forms that are competing ways to produce acceptability in the data: dominance, subordination and equality, and joint action. Each rhetorical form describes a power-based relationship btw. stakeholders and the corporation etc.

Otsikko:  Corporate codes of ethics and the bending of moral space
Tekijät:  Jensen, T. Sandström, J. Helin, S.
Lehti:  Organization
2009 : JUL, VOL. 16:4, p. 529-545
  It is questioned what happens when corporate codes of ethics (CCEs) 'go to work', and how moral practice is influenced. The role and the effect of the CCE are still under doubt despite previous research. It is argued that this is predominantly due to previous research being fixed in a position with CCEs being passive artefacts with no capability of bending space, and with agency and morality being limited to the human sphere only. The code comes alive in a heterogeneous materiality, travelling as a result of a wide range of translations, and granted an epistemological capability of influencing humans' world-views and moral practices. The approach is exemplified through a case study on CCE implementation etc.

Otsikko:  Corporate financial performance and corporate social performance: An update and reinvestigation
Tekijät:  Callan, S.J. Thomas, J.M.
Lehti:  Corporate Social Responsibility and Environmental management
2009 : MAR/APR, VOL. 16:2, p. 61-78
  This paper performs an updated study of the corporate social performance-corporate financial performance (CSP-CFP) relationship, testing two approaches to measuring CSP, controlling for key variables (here as: vrbls.), and testing for non-linearity of certain independent vrbls. A positive CSP-CFP relationship is found to support proponents of stakeholder theory. It is also determined that empirical models specifying two CSP component measures are stronger than those using a fully aggregated measure. Control vrbls. are found to be obliged to be properly specified to avoid bias etc.

Otsikko:  Corporate governance and codes of ethics
Tekijät:  Rodriguez-Dominguez, L. Gallego-Alvarez, I. Garcia-Sanchez, I.M.
Lehti:  Journal of Business Ethics
2009 : DEC (I), VOL 90:2, p. 187-202
  In theory, outside members in Boards of Directors are in a better position than insiders to protect and further the interests of all stakeholders due to their experience and their sense of moral and legal obligations. Female directors also tend to be more sensitive to ethics according to several past studies. This paper aims to determine the effect of these characteristics of the Board in terms of promoting and hindering the creation of a code of ethics. The findings show that a great number of female directors does not necessarily lead to more ethical companies. Moreover, entrenchment of upper-level management, generating a divergence between the ethical interests of owners and managers.

Otsikko:  Corporate governance in the debate on CSR and ethics: sensemaking of social issues in management by authorities and CEOs
Tekijät:  Fassin, Y. Van Rossem, Annick
Lehti:  Corporate governance
2009 : SEP, VOL. 17:5, p. 573–593
  This exploratory cognitive study aims to uncover the way that opinion leaders, such as CEOs and other authorities in the domain of social issues in management, understand and differentiate the various concepts of corporate governance, corporate social responsibility (CSR), and business ethics. Using the Repertory Grid Technique (RGT), the analysis is extended to the complete spectrum of social issues in management by conducting 41 RGT interviews with top experts and CEOs of Belgian economy and civil society. It was found that both authorities and CEOs clearly differentiate the various concepts of corporate governance, CSR, and business ethics. No paradigm has been achieved in the business and social field, although CRS is seen as a strong candidate for an umbrella term.

Otsikko:  Corporate responsibilities in internet-enabled social networks
Tekijät:  Chen, S.
Lehti:  Journal of Business Ethics
2009 : VOL. 90, SUPPL. 4, p. 523-536
  Internet-based social networks, e.g. Facebook and Twitter, have become an important part of daily life. Many businesses are involved in such networks either as service providers or as participants. This article explores how social network analysis, developed from studies of social networks of individuals, can be used to elucidate corporate responsibilities (CSR) in social networks.

Otsikko:  Corporate responsibility and judgment aggregation
Tekijät:  Hindriks, F.
Lehti:  Economics and philosophy
2009 : JUL, VOL. 25:2, p. 161-177
  In order to defend the thesis of a corporate agent being morally responsible (here as: resp.) for a decision without any of its individual members with such resp., there are paradoxical results found concerning judgment aggregation (here as: jdg-aggr). This article contends that the arguments offered for this irreducibility thesis are inconclusive without paying enough attention to how individual moral resp. is evaluated. Proposed is a method for distributing corporate resp. to individual members within the jdg-aggr. framework.

Otsikko:  Corporate responsibility in Scandinavian supply chains
Tekijät:  Strand, R.
Lehti:  Journal of Business Ethics
2009 : VOL. 85: Suppl. 1, p. 179-185
  In this study, corporate responsibility in the supply chains (here as: s-chns.)of four of the largest Scandinavian (here as: S.) multinational corporations, that is, IKEA, Nokia, Novo Nordisk, and StatoilHydro is examined. There are two key findings: i. The explored S. companies have all implemented responsible s-chns. practices (as: prcs.) where suppliers in developing nations, and their communities, are engaged as key stakeholders, being treated as partners. ii. These s-chns. prcs. all share the common bond of having honesty and the establishment of trust-based relationships. As a result, these S. companies have developed a "cooperative advantage" in-their ability to form successful, long-term partnerships in their respective s-chns.

Otsikko:  Corporate responsibility standards: current implications and future possibilities for peace through commerce
Tekijät:  Koerber, C.P.
Lehti:  Journal of Business Ethics
2009 : VOL. 89: SUPPL. 4, p. 461-480
  Creation of various extralegal mechanisms for shaping corporate behaviour (herein as: CB) have originated due to calls for greater corporate responsibility (CR). During the last decades, the number and popularity of CR standards has grown, estimated to exceed 300 standards addressing various aspects of CB and CR. Herein, the relationship btw. CR standards and peace through commerce is explored. Concerns on the effectiveness of standards in shaping CR and the potential future role standards may have in creating peace through commerce are explored.

Otsikko:  Corporate responsibility: A business driver or an ethical obligation?
Tekijät:  Perakis, E.
Lehti:  Global focus: the EFMD business magazine
2009 : VOL. 3:2, p. 60-63
  There is a lot of discussion on corporate responsibility. It is questioned how well companies are doing, and what does acting responsibly do for companies. This article deals with the evidence.

Otsikko:  Corporate responsibility: Reflections on context and consequences
Tekijät:  Halme, M. Roome, N. Dobers, P.
Lehti:  Scandinavian Journal of Management
2009 : MAR, VOL. 25:1, p. 1-9
  This editorial article and the special issue focus on the issues of context and consequences of corporate responsibility (hereafter as: CR), since CR research has not given attention to these issues even if it would be warranted. The phenomenon has mainly been studied with theories and concepts originating from USA, although norms, practices and outcomes of CR depend on sociopolitical, cultural, national and other contextual factors. This study aims to show that this practice has lead to a lack of attention to many local aspects and varieties of CR, in particular those of the emerging economies and developing countries. The article also discusses the outcomes and consequences of CR, including those that are unintended. Many positive expectations and trust placed on CR as an ideology and as an instrument for contributing to the resolution of many global and environmental ills are pointed out in the study, even though little is known about the social consequences and impacts of CR on society.

Otsikko:  Corporate social responsibility and developing countries
Tekijät:  Dobers, P. Halme, M.
Lehti:  Corporate Social Responsibility and Environmental management
2009 : SEP/OCT, VOL. 16:5, p. 237-249
  This editorial presents this Special issue of 'Corporate social responsibility and developing countries'. The attention is drawn to several corporate social responsibility (CSR) questions in developing countries: 1. Illustrations show that societies are different in many respects. 2. Weak institutional environments, such as in developing countries, often harbour illicit financial outflow from poor countries to rich ones which strips developing nations of critical resources and contributes to failed states. This paper argues for corporate actions in areas such as enhancing capacity in detecting tax fraud, antitrust and the unveiling of corruption cases. There is an urgency for concerted efforts by the private sector, public sector and non-governmental organizations to develop structures and institutions contributing to environmental protection, social justice and poverty eradication.

The Special issue contents as follows:
"CSR and the environment: business supply chain partnerships in Hong Kong and PRDR, China" by D.K. Cheung, R.J. Welford and P.R. Hills ; "The UN Global Compact and the Enlightenment tradition: a rural electrification project under the aegis of the UN Global Compact" by N. Egels-Zandén and M. Kallifatides ; "Facilitators and impediments for socially responsible investment: a study of Hong Kong" by E. Sjöström and R. Welford ; "'ISO-lating' corporate social responsibility in the organizational context: a dissenting interpretation of ISO 26000" by B. Schwartz and K. Tilling.

Otsikko:  Corporate social responsibility as support for employee volunteers: impacts, gender puzzles and policy implications in Canada
Tekijät:  MacPhail, F. Bowles, P.
Lehti:  Journal of Business Ethics
2009 : FEB I, VOL 84:3, p. 405-416
  The purpose of the paper is to study employer support for employee voluntary activity. The effect of employer support on the number of volunteer hours and activities, as well as the distribution of employer support between male and female employees are analyzed. The results of the study suggest that employer support increases employee voluntary activity regardless of the gender. Women, however, receive employer support less often than their male colleagues. Their work hours are also less flexible and they do not get as much time-off as men. This indicates that female employees face more strict time constraints than male employees.

Otsikko:  Corporate social responsibility in the international banking industry
Tekijät:  Scholtens, B.
Lehti:  Journal of Business Ethics
2009 : MAY, VOL. 86:2 p.159-175
  The paper develops a framework for assessing corporate social responsibility of internationally operating banks. The framework is applied to over 30 institutions. The findings of the analysis indicate notable differences among regions, countries, and individual banks. Moreover, the study discovers that social responsibility of these banks has significantly improved between 2000 and 2005.

Otsikko:  Corporate social responsibility: one size does not fit all. Collecting evidence from Europe
Tekijät:  Argandona, A. Weltzien Hoivik, H. von
Lehti:  Journal of Business Ethics
2009 : VOL. 89:SUPPL. 3, p.221-234
  This article presents the contents of this Special issue on "What the European tradition can teach about corporate social responsibility". The contents list of articles as follows:
"From CSR to corporate citizenship: Anglo-American and continental European perspectives" by A.J.G. Sison, p. 235-246 ;
"Accounting for the benefits of social security and the role of business: four ideal types and their different heuristics" by R.W. Waldkirch, M. Meyer and K. Homann, p. 247-267 ;
"Reconciling CSR with the role of the corporation in welfare states: the problematic Swedish example" by H. De Geer, T. Borglund and M. Frostenson, p. 269-283 ;
"(Re)discovering the social responsibility of business in Germany" by A.B. Antal, M. Oppen and A. Sobczak, p. 285-301 ;
"Ethical thinking in traditional Italian Economia Aziendale and the stakeholder management theory: the search for possible interactions" by S. Signori and G. Rusconi, p. 303-318 ;
"Social responsibility and social security: the foundation of Caja de Pensiones para la Vejez y de Ahorros" by A. Argandona, C.M. Moreno and J.M. Sola, p. 319-332 ;
"Corporate social responsibility in the first years of Caja de Pensiones para la Vejez y de Ahorros" by A. Argandona, C.M. Moreno and J.M. Sola, p. 333-346.

Otsikko:  Cost and revenue impacts of corporate responsibility: Comparisons across sustainability dimensions and product chain stages
Tekijät:  Lankoski, L.
Lehti:  Scandinavian Journal of Management
2009 : MAR, VOL. 25:1, p. 57-67
  This paper investigates the corporate responsibility (hereafter as: CR) - economic performance relationship with a simultaneous emphasis on comprehensiveness and disaggregation. It presents a theoretical discussion and a tentative manager survey, ending with hypotheses for future research. CR issues are covered in three sustainability dimensions and three product chain stages, as the study seeks systematic patterns in the economic performance impacts of these issues, reporting separately on the cost-side and revenue-side impacts. Certain differences between sustainability dimensions and product chain stages are pointed to as far as revenues and individual cost components are concerned. Economic responsibility issues and supplier issues seem to stand out as less profitable than others.

Otsikko:  Credit accessibility and corporate social responsibility in financial institutions: the case of microfinance
Tekijät:  Prior, F. Argandoña, A.
Lehti:  Business Ethics
2009 : OCT, VOL. 18:4, p. 349-363
  This article deals with financial institutions' social responsibilities in developing countries. This specific social responsibility is the performance of the social function of financial intermediaries, which, in case of emerging countries, consists of contributing to economic growth and solving the problem of poverty. The article describes technical-economic and moral problems related to banking operations in microfinancing, especially in Latin America. This paper also helps define financial institutions' social responsibility in emerging countries.

Otsikko:  Criteria for Responsible Business Practice in SMEs: An exploratory case of U.K. Fair Trade organizations
Tekijät:  Moore, G. Slack, R. Gibbon, J.
Lehti:  Journal of Business Ethics
2009 : OCT, VOL. 89:2 p. 173-188
  The article establishes a list of 16 criteria for responsible business practice (RBP) in small and medium-sized enterprises (SMEs) based on existing literature on the topic. A study of U.K. Fair Trade organizations is conducted to reveal the extent to which these 16 criteria are applied in organizations. The results reveal that most but not all of the criteria are indeed applicable to U.K. Fair Trade organizations.

Otsikko:  CSR and the legitimacy of business in transition economies: The case of Russia
Tekijät:  Kuznetsov, A. Kuznetsova, O. Warren, R.
Lehti:  Scandinavian Journal of Management
2009 : MAR, VOL. 25:1, p. 37-45
  The paper examines the attitudes of Russian executives towards corporate social responsibility (hereafter as: CSR). The empirical study bases on an original survey of executive managers of 129 medium and large industrial enterprises in all regions of Russia. Designing of the questionnaire utilized some important conclusions made by theorists who have analysed the development of CSR in mature capitalist economies. The objective was to investigate whether the reaction by Russian managers would be in line with expectations grounded in western theoretical constructs, particularly the concept of business legitimacy. This study presents evidence of a discrepancy between anticipated outcomes based on the studies, reflecting western practices, and actual attitudes that Russian managers showed. Economic, social and political factors are considered as an explanation of these results.

Otsikko:  CSR in business start-ups: an application method for stakeholder engagement
Tekijät:  Retolaza, J.L. Ruiz, M. San-Jose, L.
Lehti:  Corporate Social Responsibility and Environmental management
2009 : NOV/DEC, VOL. 16:6, p. 324-336
  This paper proposes a Corporate Social Responsibility (CSR) method to apply in business start-ups or newly created firms with the main aim of stakeholder engagement. Several different CSR resources have been developed from various initiatives, both public and private. The method proposed herein shows the possibility, at least theoretically, to implement a CSR method to get through all of the interests of future and potential stakeholders in business start-ups.

Otsikko:  CSR in SMEs: Do SMEs matter for the CSR agenda?
Tekijät:  Morsing, M. Perrini, F.
Lehti:  Business Ethics
2009 : JAN, VOL. 18:1, p. 1-6
  This introduction presents the contents of this Special issue on SMEs and CSR.
The article contents as follows:
"Pushing forward SME CSR through a network: An account from the Catalan model" by D. Murillo and J.M. Lozano ;
"A 'business opportunity' model of corporate social responsibility for small- and medium-sized enterprises" by H.B. Jenkins ;
"Values that create value: socially responsible business practices in SMEs - empirical evidence from German companies" by E-M. Hammann, A. Habisch and H.B. Pechlaner ;
"The over-reliance on self-regulation in CSR policy" by G. Lynch-Wood, D. Williamson and W. Jenkins ;
"Applying asset-based community development as a strategy for CSR: a Canadian perspective on a win-win for stakeholders and SMEs" by K. Fisher (et al.) ;
"Investigating CSR communication in SMEs: a case study among Danish middle managers" by A.E. Nielsen and C. Thomsen.

Otsikko:  CSR practices and corporate strategy: evidence from a longitudinal case study
Tekijät:  Lamberti, L. Lettieri, E.
Lehti:  Journal of Business Ethics
2009 : JUN III, VOL. 87:2, p. 153-168
  This paper aims at contributing to the debate about business ethics and Corporate Social Responsibility (CSR) hosted by the Journal of Business Ethics. Evidence is provided by a longitudinal case study on an Italian food company, one of the largest producers of baby food. This company reshaped its corporate strategy during three decades through the adoption of CSR practices to win stakeholder trust about food safety and supply chain behaviour. The empirical part was informed by a literature review of the relevant contributions as to CSR business practices and levels of efforts to adopt them. In light of this review, the adopted research framework is the taxonomy of business practices proposed by Spiller (2000).

Otsikko:  Determinants of corporate social responsibility disclosure ratings by Spanish listed firms
Tekijät:  Reverte, C.
Lehti:  Journal of Business Ethics
2009 : AUG II, VOL. 88:2, p. 351-366
  This paper aims to analyze whether a number of firm and industry characteristics, and also media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms.
It is found that firms with higher CSR ratings present a statistically significant larger size and a higher media exposure, belonging to more environmentally sensitive industries, as compared to firms with lower CSR ratings. Yet, neither profitability nor leverage appear to explain differences in CSR disclosure practices btw. Spanish listed firms. Media exposure is the most influential variable for explaining firms' variation in CSR ratings, followed by size and industry. Thus, it seems that the legitimacy theory is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms.

Otsikko:  Developing students' competence for ethical reflection while attending business school
Tekijät:  Weltzien Hoivik, H. von
Lehti:  Journal of Business Ethics
2009 : AUG, VOL. 88:1, p. 5-9
  It is argued that business students early on should be offered a course presenting and analyzing ethical dilemmas they will face as human beings both in the business world and in society. Such a course should use literature, plays, and novels to illustrate ethical norms and values in the intertwined relationships of human activities. Literature offers portraits of characters as leaders, employees, consultants and other professionals as ordinary human beings with conflicting desires, drives and ambitions. This article suggests that literary texts offer excellent descriptions of the circumstances or the organizational settings in which people find themselves. This pedagogical method linking ethics and literature may help to critically expose some of the weak or missing aspects of various management theories students encounter.

Otsikko:  Discursive (de)legitimation of a contested Finnish greenfield investment project in Latin America
Tekijät:  Joutsenvirta, M. Vaara, E.
Lehti:  Scandinavian Journal of Management
2009 : MAR, VOL. 25:1, p. 85-96
  Legitimacy has the central role in corporate social responsibility debate, but little is known of subtle meaning-making processes through which social actors attempt to establish or de-establish legitimacy for socially contested corporate undertakings. At the same time, through these processes they struggle to define the proper social role and responsibility of corporations. This paper examines these processes in the context of the intense sociopolitical conflict around the Finnish forest industry company Metsä-Botnia's world-scale pulp mill in Uruguay. Three types of struggle that characterized the media coverage are highlighted by a critical discursive analysis of Finnish media text: legalistic argumentation, truth fights, and political battles. This case illustrates how the corporate representatives - with the help of the national media - tend to frame the issue in legalistic terms, emphasizing their expert knowledge in technical and environmental evaluations and distancing themselves from political disputes. This paper argues that similar tendencies are likely to characterize corporate social responsibility debates in general.

Otsikko:  Editorial introduction: Towards a more humanistic management
Tekijät:  Melé, D. (guest ed.) Sison, A.J. (co-guest ed.)
Lehti:  Journal of Business Ethics
2009 : SEP I, VOL. 88:3, p. 413-416
  This editorial introduces this Special Issue of the 15th IESE International Symposium on Ethics, Business and Society Business and Management: Towards more humanistic models and practices.
The articles are as follows:
"Oikonomia versus Chrematistike: Learning from Aristotle about the future orientation of business management" by C. Dierksmeier and M. Pirson ;
"Re-thinking the anthropological and ethical foundation of economics and business: Human richness and capabilities enhancement" by B. Giovanola ;
"A model of collaborative entrepreneurship for a more humanistic management" by H. Rocha and R. Miles ;
"Is Confucianism good for business ethics in China?" by P.K. Ip ;
"Creating an ethical work context: A pathway to generate social capital in the firm" by D. Pastoriza, M.A. Arino and J.E. Ricart ;
"Discriminating between 'meaningful work' and the 'management of meaning'" by M. Lips-Wiersma and L. Morris ;
"Conciliating work and family: A catholic social teaching perspective" by G. Guitian ;
"Business leadership: three levels of ethical analysis" by D.E. Palmer ;
"Business leaders as citizens of the world. Advancing humanism on a global scale" by T. Maak and N.M. Pless ;
"Can an SME become a global corporate citizen? Evidence from a case study" by H. von Weltzien Hoivik and D. Melé ;
"The cognitive side of social responsibility" by D. Secchi ;
"Humanising business through ethical labelling: Progress and paradoxes in the UK" by S. Hartlieb and B. Jones.

Otsikko:  Empirical business ethics research and paradigm analysis
Tekijät:  Brand, V.
Lehti:  Journal of Business Ethics
2009 : JUN I, VOL. 86:4, p. 429-449
  In the theoretical business ethics (henceforth as: b-e.) literature, any consideration of paradigm issues is rare. Merely occasional references to relevant issues have been made in the empirical journal literature. This is very much the case in the growing fields of cross-cultural b-e. and undergraduate student attitudes. This article uses examples from these fields. No typology of the major paradigms available for, or relied on in, b-e. has been done. This article addresses that gap, contributing a synthesis of three models of paradigms and a tabulated comparison of ontological, epistemological and methodological assumptions in the context of empirical b-e. research. In addition, the likely positivist paradigm assumptions are suggested underlying the vast majority of empirical b-e. research published in academic journals.

Otsikko:  Employee volunteering and social capital: Contributions to corporate social responsibility
Tekijät:  Muthuri, J.N. Matten, D. Moon, J.
Lehti:  British Journal of Management
2009 : MAR, VOL. 20:1, p. 75-89
  As employee volunteering (EV) is increasingly seen as a means of improving companies' community and employee relations, this study explores the contribution of EV to corporate social responsibility (CSR), specifically whether and how it contributes to social capital (here as: soc-cap). The dynamics of EV in three U.K. companies is examined. Explored are the social relations and resources underpinning the creation of soc-cap., the roles of opportunity, motivation and ability in bringing the actors together and enhancing their capacity for cooperation etc. This paper contributes to the understanding of EV and the factors enabling it to create soc-cap. Finally, the contribution of EV to the overall CSR agenda of companies is assessed.

Otsikko:  Errant corporations, diffuse responsibilities, and the environment: Ethical issues in the Orica case study
Tekijät:  Grace, D.
Lehti:  Journal of Environmental Management
2009 : APR, VOL. 90:4, p. 1622-1627
  This case study of Orica's hexachlorbenzene (HCB) problem in Austarlia discuss about the corporate ethics and the corporate accountability in disposing of dangerous industrial waste.

Otsikko:  Ethical ideology and ethical judgments in the Portuguese accounting profession
Tekijät:  Marques, P.A. Azevedo-Pereira, J.
Lehti:  Journal of Business Ethics
2009 : MAY, VOL. 86:2 p. 227-242
  The article investigate attitudes of Portuguese chartered accountants regarding questions of ethical nature that may arise in their professional activities. The respondents were asked to complete an ethics position questionnaire survey designed by Forsyth to find out their idealism and relativism levels. They also answered five scenarios related to accounting practices. The findings indicate that age is a determinant of relativism and gender is the most significant determinant of ethical judgments.

Otsikko:  Ethical issues relating to the health effects of long working hours
Tekijät:  Dembe, A. E.
Lehti:  Journal of Business Ethics
2009 : VOL 84:SUPPL. 2, p. 195-208
  Prior research indicates that long working hours and unconventional shift work exposes employees to increased risk of injury and illness. The probability of ill-fated errors is also found to increase with long hours. This article reviews the research history of long working hours and employee health, and their ethical implications are presented. These implications include mandatory or unpaid overtime labor, employee coersion, political basis for regulation of working hours, limits on voluntary assumption of risk, societal benefits of equitable distribution of available working hours, inequities between genders related to working hours and employer responsibilities to protect non-employees from the effects of excessively tight work schedules.

Otsikko:  Ethical sourcing codes of large UK-based corporations: prevalence, content, limitations
Tekijät:  Preuss, L.
Lehti:  Journal of Business Ethics
2009 : SEP II, VOL. 88:4, p. 735-747
  In managing corporate social responsibility (CSR), codes of conduct have become a possibly most often used tool. This study examines one particular group of sub-company level codes, that is, codes of conduct defining CSR criteria for suppliers. Examining ethical sourcing policies adopted by the FTSE100 companies, it is herein drawn out what environmental, economic and social issues large corporations see as important in their supply chain management. In general, CSR issue coverage seems to be rather extensive. However, at an individual company level, a degree of selectivity in the addressed issues gets noticeable. In addition, the code content analysis confirms the business case and public pressure to be the most important drivers of CSR. Finally, the role of isomorphic processes is emphasized in the adoption of CSR tools.

Otsikko:  Ethical structures and processes of corporations operating in Australia, Canada, and Sweden: A longitudinal and cross-cultural study
Tekijät:  Svensson, G. (et al.)
Lehti:  Journal of Business Ethics
2009 : JUN I, VOL. 86:4, p. 485-506
  Based on the Wood's 'Partnership Model of Corporate Ethics' (2002), this paper examines the ethical structures and processes (henceforth as: s-and-p.) put in place by organizations to enhance the staff's ethical business behaviour. The use of these s-and-p. among the top companies in Australia, Canada, and Sweden is examined during two periods from 2001 to 2002 and from 2005 to 2006. Subsequently, a combined comparative and longitudinal approach is applied in the study.
It is uncovered that companies operating in Sweden have utilized ethical s-and-p. differently than their Australian and/or Canadian counterparts. In each culture, the way of companies fashioning their approach to business ethics seems congruent with their national cultural values. Yet, there appears to be a convergence of views within the organizations of each culture: the Swedish companies seem to have been more influenced in 2005-2006 by an Anglo-Saxon business paradigm compared to the past.

Otsikko:  Ethics and the networked business
Tekijät:  Santana, A. Vaccaro, A. Wood, D.J.
Lehti:  Journal of Business Ethics
2009 : VOL. 90, SUPPL. 4, p. 661-681
  This paper explores ethical issues likely to devolve from the classes of management processes (herein as: mgmt. procs). There are suggested typical means by which managers will aim to control their firms' exposure to these issues. The final class of mgmt. procs. examined focuses on the achievement of outcomes that are mutually satisfactory in the set of networks and sub-networks constituting the focal firm, and that support the sustainability of the whole system. This article contributes to organizational theory, business ethics, and computer and information ethics by providing a comprehensive analysis of the impact of managerial views of the firm and of networks, i.e. virtual, social, informational, on mgmt. procs. and on the understanding of how business ethics issues are linked to perceptions of what a firm is, does, and can do.

Otsikko:  Ethics of global internet, community and fame addiction
Tekijät:  Choi, C.J. Berger, R.
Lehti:  Journal of Business Ethics
2009 : MAR (II), VOL 85:2 p. 193-200
  This paper comments on the phenomenon that American society increasingly avoids various community driven activities, such as civic associations, activities with friends and family. Instead, being famous has become a goal that several people pursue. The global internet is believed to be one of the major drivers of searching for fame. However, most people aspiring to be famous celebrities will not succeed in this quest, and become disappointed. The purpose of this paper is to analyze the ethical implications of such social contagion, bandwagon effects in today's global business environment towards fame and celebrity.

Otsikko:  Exploring the geography of corporate philanthropic disaster response: a study of Fortune Global 500 firms
Tekijät:  Muller, A. Whiteman, G.
Lehti:  Journal of Business Ethics
2009 : FEB II, VOL. 84:4, p. 589-603, 605
  Recently, major disasters have appeared remarkably in the media. This article utilizes comparative research on corporate social responsibility (CSR) and corporate philanthropy to study the geography of corporate philanthropic disaster response. Analysed are donation announcements made by Fortune Global 500 firms from Asia, Europe and North America to look for regional patterns across three disasters: Hurricane Katrina, the Kashmiri earthquake and the South Asian Tsunami. Interregional differences in the overall likelihood of donations with their cash value are found. Also, the identification of home-region effects and local presence effects are found.

Otsikko:  Fair trade managerial practices: strategy, organisation and engagement
Tekijät:  Bezencon, V. Blili, S.
Lehti:  Journal of Business Ethics
2009 : NOV II, VOL. 90:1, p. 95-113
  The number of distributors selling Fair Trade (hereafter as: FT) products is continuously increasing. Based on five case studies in Switzerland, this study aims at understanding and structuring the strategies and the managerial practices related to FT product distribution, and also at analysing if they denote an engagement with FT principles. There is shown a high heterogeneity of strategies and engagement. In general, strategies implemented by mainstream actors contribute to increase FT global sales but do not relay the transformative message of FT through their engagement. The latter is rather communicated through alternative channels.

Otsikko:  Financial rewards for social responsibility: a mixed picture for restaurant companies
Tekijät:  Park, S-Y. Lee, S.
Lehti:  Cornell hospitality quarterly: hospitality leadership through learning
2009 : MAY, VOL 50:2 p. 168-179
  The paper explores the effects of publicly traded U.S restaurant companies' social responsibility activities on accounting performance and value performance. In addition it is examined whether the companies in the U.S financially benefit from their CSR activities. The study was made using regression model and adding a curvilinear function of CSR to it deviating from the previous studies. The findings reveal that responsibility activities have a U-shaped effect on accounting performance. Instead no influence on a firm's value was found.

Otsikko:  Fit to judge?
Tekijät:  Perry, M.
Lehti:  Accountancy
2009 : FEB, VOL. 143:1386, p. 24-25
  There are questions raised about the conduct of business on the back of the global market collapse. It is asked whether the profession is ready to auditing companies' ethics.

Otsikko:  Företags ansvar
Tekijät:  Helgesson, K.S.
Lehti:  Nordiske organisasjons studier
2009 : VOL. 11:1, p. 30-49
  This article deals with the setting of boundaries (here as: bds.) for corporate responsibility (CSR). Presented are three different versions of CSR as autonomous firm, extended firm and the socially responsible firm respectively. Discussed are some possible implications of CSR for bds. setting btw. sectors, and for questions of CSR in practice (original in Swedish).

Otsikko:  Gender disparity in education and the international competition for foreign direct investment
Tekijät:  Busse, M. Nunnenkamp, P.
Lehti:  Feminist economics
2009 : JUL, VOL. 15:3, p. 61-90
  The writers argue that most of the empirical literature on foreign direct investment (FDI) is still gender blind. In this study the importance of gender inequality in education is seen as a determinant of FDI.

Otsikko:  Gender equality and economic Growth in the World Bank
Tekijät:  Elson, D.
Lehti:  Feminist economics
2009 : JUL, VOL. 15:3, p. 35-59
  The writer of this article argues that the analysis presented in World Development Report 2006: Equity and Development about the factors sustaining gender inequality is seriously flawed. The writer argues that economic growth must be seen as a gendered process in which old forms of gender inequality are weakened but at the same time we must deal with new forms of gender inequality.

Otsikko:  Gibbs and the problems of satisfactions and well-being
Tekijät:  Schwartz, M.
Lehti:  Business Ethics
2009 : OCT, VOL. 18:4, p. 408-411
  This comment responds to a 2004 comment by Paul Gibbs writing that marketing nowadays has no concern with the notion of well-being, and furthermore that marketing lacks 'an adequate moral grounding'. Gibbs writes that marketers consider not only satisfying their customers, but also consider the well-being of the bigger society. However, it is explored whether such an expectation is not due to wrong notion of Gibbs about satisfaction and exchange in marketing.

Otsikko:  Glass houses? Market reactions to firms joining the UN global compact
Tekijät:  Janney, J.J. Dess, G. Forlani, V.
Lehti:  Journal of Business Ethics
2009 : DEC II, VOL. 90:3, p. 407-423
  This study explores the market reactions to publicly held multinational firms announcing their affiliation with the United Nations Global Compact (UNGC) which is a voluntary initiative supporting four areas of United Nations (UN), that is, Human rights, Labor, Environmental, and Anti-corruption. Because firms have to file annual Communication on Progress (COP) reports toward these initiatives, this is argued to create a differentiating transparency of interest to stakeholders.
Using a sample of 175 global firms, there is found support to the theory for joining the UNGC. Returns differ markedly, however, btw. multinational enterprises (MNEs) headquartered in the United States (negative) and Europe (positive). It is also found that failing to complete the annual COP generates a negative market reaction.

Otsikko:  Global and contextual values for business in a changing world: Editorial
Tekijät:  Moore, G. Stückelberger, C. (guest eds.)
Lehti:  Journal of Business Ethics
2009 : VOL. 84, SUPPL. 3, p. 279-280
  This editorial presents the articles of this Special issue as titled. The articles have their origins in the International Society for Business, Economics and Ethics (ISBEE) World Congress held in Cape Town, South Africa in July, 2008.
The articles are as follows:
"A rich concept of wealth creation beyond profit maximization and adding value" by G. Enderle ;
"Cultural values, economic growth and development" by S. Ntibagirirwa ;
"African Ubuntu philosophy and global management" by D.W. Lutz ;
"Dialogue ethics: Ethical criteria and conditions for a successful dialogue between companies and societal actors" by C. Stückelberger ;
"Ethical values and environmentalism in China: Comparing employees from state-owned and private firms" by R. Chun ;
"Barriers against globalizing corporate ethics: An analysis of legal disputes on implementing U.S. codes of ethics in Germany" by T. Talaulicar ;
"The cosmopolitical corporation" by T. Maak ;
"Transparency to reduce corruption?" by M. Halter, M. Arruda and R. Halter ;
"From an implicit Christian corporate culture to a structured conception of corporate ethical responsibility in a retail company: A case-study in hermeneutic ethics" by G. Demuijnck ;
"Fairness in international trade and investment: North American perspectives" by F. Bird, T. Vance and P. Woolstencroft.

Otsikko:  Governing corporate social responsibility: an assessment of the contribution of the UN Global Compact to CSR strategies in the telecommunications industry
Tekijät:  Runhaar, H. Lafferty, H.
Lehti:  Journal of Business Ethics
2009 : FEB II, VOL. 84:4, p. 479-495
  In companies all over the world, CSR has become an important element of the business strategy. Since its launch by the UN in 2000, the Global Compact (GC) has grown to about 2900 companies and 3800 members in total. The GC unites many mechanisms in order to support CSR strategies: normative principles, learning and co-operation networks, and transparency and communication about CSR activities. This paper aims to increase knowledge through a case study examination of three leading companies (British Telecom BT, Deutsche Telekom DT, and Telenor) in the telecommunications industry. It is shown that the GC is only one of the many initiatives employed by these companies in shaping, implementing, and reporting about their CSR strategies, with its role being at most modest.

Otsikko:  Hirschman's rhetoric of reaction: U.S. and German insights in business ethics
Tekijät:  Brink, A.
Lehti:  Journal of Business Ethics
2009 : SEP, VOL. 89:1, p. 109-122
  Nowadays, representatives of American management science are looking for the systematic integration of ethics into the economic paradigm. Using the insights developed by Hirschman, this article aims to show how one much first expose the rhetoric of those critics of change in order to implement that which is new. In his work The rhetoric of reaction Hirschman examines three basic forms of reactionary thought: the perversity thesis (here as: ths.), the futility ths., and the jeopardy ths. The importance of Hirschman's ideas can be seen for instance in German business ethics.

Otsikko:  How corporate social responsibility influences organizational commitment
Tekijät:  Turker, D.
Lehti:  Journal of Business Ethics
2009 : OCT, VOL. 89:2 p. 189-204
  The article examines the effect of corporate social responsibility(CSR)on employees' organizational commitment. The study utilizes social identity theory as a basis for this analysis. 269 business professionals in Turkey were studied to test this model. The results indicate that CSR to social and non-social stakeholders, customers and employees were important predictors of organizational commitment.

Otsikko:  Human rights, transnational corporations and embedded liberalism: What chance consensus?
Tekijät:  Whelan, G. Moon, J. Orlitzky, M.
Lehti:  Journal of Business Ethics
2009 : VOL. 87, SUPPL. 2, p. 367-383
  This article deals with the current debates over human rights and transnational corporations (TNCs). It also refers to the other five papers contained in this Special issue on 'Spheres of influence/spheres of responsibility: Multinational corporations and human rights'.
The contens of this Special issue as follows:
"Corporate social responsibility and international human rights law" by R. McCorquodale ;
"Business and the international human rights regime: a comparison of UN initiatives" by N. Seppälä ;
"Human rights and the new corporate accountability: Learning from recent developments in corporate criminal liability" by A. Voiculescu ;
"Corporate responsibility for economic, social and cultural rights: Rights in search of a remedy?" by J. Nolan and L. Taylor ;
"Business and human rights in South Africa: an analysis of antecedents of human rights due diligence" by R. Hamann (et al.).

Otsikko:  Humanising business through ethical labelling: Progress and paradoxes in the UK
Tekijät:  Hartlieb, S. Jones, B.
Lehti:  Journal of Business Ethics
2009 : SEP I, VOL. 88:3, p. 583-600
  In order to make 'ethical' products widely available and visible, labelling schemes are practical arrangements. The study reported herein aims at assessing the contribution of U.K. ethical, social and environmental certification and labelling initiatives (herein as: lbl-inits.) to 'sustainable' consumption and production based on a qualitative survey of 15 of the 26 main U.K. initiatives in social justice, animal welfare and environmental sustainability from the agriculture, food processing,..., and personal care sectors.
By analysing the basic characteristics and concepts of these labels and exploring the emergence of lbl-inits., it is assessed whether labels help add an ethical dimension, or whether they also reduce such missions to the technical management of adding only another 'utility' to a product. It is assessed whether the gradual 'mainstreaming' of ethical initiatives such as 'Fairtrade' risks subsuming ethical goals within business participants' competitive and profit-oriented logics etc.

Otsikko:  Implementation, communication and benefits of corporate codes of ethics: An international and longitudinal approach for Australia, Canada and Sweden
Tekijät:  Svensson, G. (et al.)
Lehti:  Business Ethics
2009 : OCT, VOL. 18:4, p. 389-407
  This study investigates the implementation, communication and benefits of corporate codes of ethics (here as: cc-of-e.) by the top companies operating in Australia, Canada and Sweden. An international comparison across three continents is provided. Based on a longitudinal approach of three national surveys performed in 2001-2002 with their replications from 2005 to 2006, the empirical findings show in all three countries large organisations indicating a substantial interest in cc-of-e. However, there are differences in the ways of the companies in each country implementing and communicating their cc-of-e. and the benefits seen deriving from them. For the three countries, the longitudinal comparison btw. 2001-2002 and 2005-2006 indicates changes in the implementation, communication and benefits of cc-of-e.

Otsikko:  Implementing supplier codes of conduct in global supply chains: Process explanations from theoretic and empirical perspectives
Tekijät:  Jiang, Bin
Lehti:  Journal of Business Ethics
2009 : MAR I, VOL. 85:1, p. 77-92
  The Supplier Codes of Conduct (SCC) is used in developing countries to monitor suppliers’ ethical and socially responsible practices. In this paper the supplier’s commitment to SCC is studied.

Otsikko:  Individual and organizational antecedents of misconduct in organizations
Tekijät:  Andreoli, N. Lefkowitz, J.
Lehti:  Journal of Financial Economics
2009 : MAR III, VOL 85:3, p. 309-332
  The purpose of this article is to study the antecedents of organizational misconduct. By conducting a web-based survey of employed students the authors find that organizational factors, rather than personal factors, are significant predictors of misconduct and job satisfaction among employees. Formal compliance practices and ethical climate are defined as independent drivers of misconduct. Moral reasoning, age, sex, ethnicity, job status or the size and type of organization were not able to predict misconduct. The findings of the study emphasize the power of senior manager and supervisor actions in promoting the moral organization.

Otsikko:  Institutional reforms and investor reactions to CSR announcements: evidence from an emerging economy
Tekijät:  Arya, B. Zhang, G.
Lehti:  Journal of Management Studies
2009 : NOV, VOL. 46:7 p.1089-1112
  This article studies the impact and relevance of corporate social responsibility (CSR) in the capital markets of emerging economies. An event study was conducted to present how the timing of companies' CSR announcements affected stock prices. Using a dataset of publicly listed South African enterprises that undertook CSR initiatives during the ten year period from 1996 to 2005, it was found that investor reactions to CSR announcements concluded during the late phase of institutional reforms are perceived positively by investors. In addition, CSR announcements of notable monetary value result in significantly higher shareholder returns.

Otsikko:  Introduction
Tekijät:  Flanagan, P. (et al.) (eds.)
Lehti:  Journal of Business Ethics
2009 : VOL. 90: SUPPL. 3, p. 253-254
  This introductory article presents this Special issue on the 15th Annual international conference promoting business ethics. The article title list of contents is the following:
"The status of contemporary business ethics research: present and future" by Z. Ma (p. 267-275) ;
"Inverting the pyramid of values? Trends in less-developed countries" by M.V. Halter and M.C. Coutinho de Arruda (p. 277-286) ;
"The ethics of speculation" by J.J. Angel and D.M. McCabe (p. 287-293) ;
"The ethics narrative and the role of the business school in moral development" by R.A. Miller (p. 295-300) ;
"A modular approach to business ethics integration: at the intersection of the stand-alone and the integrated approaches" by L.P. Hartman and P.H. Werhane (p. 301-313) ;
"The ethics of branding in the age of ubiquitous media: Insights from catholic social teaching" by J.F. Caccamo (p. 315-327) ;
"Moral vision: Iris Murdoch and Alasdair MacIntyre" by Michael Schwartz (p. 329-341) ;
"The buyer-supplier relationship: an integrative model of ethics and trust" by J. Gullett (et al.) (p. 343-353) ;
"Managers' attitudes toward codes of ethics: Are there gender differences?" by N. Ibrahim, J. Angelidis and I.M. Tomic (p. 355-369) ;
"Ethics in international value chain networks: the case of Telenor in Bangladesh" by A.W. Falkenberg and J. Falkenberg (p. 371-382) ;
"An exploratory cross-cultural analysis of marketing ethics: the case of Turkish, Thai, and American businesspeople" by S. Burnaz (et al.) (p. 383-391) ;
"The impact of cultural differences on the convergence of international accounting codes of ethics" by C.E. Clements, J.D. Neill and O.S. Stovall (p. 393-406) ;
"Identity, self-awareness, and self-deception: ethical implications for leaders and organizations" by C. Caldwell (p. 407-417) ;
"The fit between integrity and integrative social contracts theory" by M. Gosling and H.J. Huang (p. 419-428) ;
"Enabling the original intent: catalysts for social entrepreneurship" by C.V. VanSandt, M. Sud and C. Marmé (p. 429-440) ;
"Corporate social responsibility practices in developing and transitional countries: Botswana and Malawi" by A. Lindgreen, V. Swaen and T.T. Campbell (p. 429-440).

Otsikko:  Introduction
Tekijät:  Fleckenstein, M. (et al.) (guest eds.)
Lehti:  Journal of Business Ethics
2009 : VOL. 85: SUPPL. 1, p. <1-2>
  This introduction presents the contents of this Special issue on 'Justice for the poor: a global business ethics', based on the 14th annual Vincentian International Conference in Chicago, U.S., on Nov, 2007.
The contents list of article is the following:
"Corporate responsibilities for access to medicines" by K.M. Leisinger, p. 3-23 ;
"Reconsidering the common good in a business context" by T. O'Brien, p. 25-37 ;
"Globalization and poverty: oxymoron or new possibilities? by R.P. Hill and J.M. Rapp, p. 39-47 ;
"The relative importance of ethics as a selection criterion for entry-level public accountants: Does gender make a difference?" by N. Ibrahim and J. Angelidis, p. 49-58 ;
"Responsible leaders as agents of world benefit: learnings from "Project Ulysses" by N. Pless and T. Maak, p. 59-71 ;
"On multinational corporations and the provision of positive rights" by B. Parkan, p. 73-82 ;
"Why wine is not glue? The unresolved problem of negative screening in socially responsible investing" by S. de Colle and J.G. York p. 83-95 ;
"Pragmatic sustainability: translating environmental ethics into competitive advantage" by J.G. York, p. 97-109 ;
"A model for partnering with not-for-profits to develop socially responsible businesses in a global environment" by K. Wilburn, p. 111-120 ;
"Snapshots of the future: Darfur, Katrina, and Maple Sugar (Climate change, the less well-off and business ethics)" by E.J. Romar, p. 121-132 ;
"Understanding Japanese CSR: the reflections of managers in the field of global operations" by K. Fukukawa and Y. Teramoto, p. 133-146 ;
"What’s wrong with executive compensation?" by J.D. Harris, p. 147-156 ;
"King car and the ethics of automobile proponents' strategies in China" by M. Calkins, p. 157-172 ;
"Knobe, side effects, and the morally good business" by A. Wible, p. 173-178 ;
"Corporate responsibility in Scandinavian supply chains" by R. Strand, p. 179-185 ;
"Does job function influence ethical reasoning? An adapted Wason task application" by D.M. Wasieleski and J. Weber, p. 187-199 ;
"Social entrepreneurship: the role of institutions" by M. Sud, C.V. VanSandt and A.M. Baugous, p. 201-216 ;
"Multinational firms' leadership role in corporate social responsibility in Latin America" by G. Torres-Baumgarten and V. Yucetepe, p. 217-224 ;
"Corporate governance, ethics, and the backdating of stock options" by A.M. Adam and M.S. Schwartz, p. 225-237 ;
"The business ethics of short selling and naked short selling" by J.J. Angel and D.M. McCabe, p. 239-249.

Otsikko:  Introduction to the Special issue on the impact of network ethics on business practices
Tekijät:  Vaccaro, A. Santana, A. Wood, D.J.
Lehti:  Journal of Business Ethics
2009 : VOL. 90, SUPPL. 4, p. 441-446
  This introduction presents the contents of this Special issue on the impact of network ethics on business practices. The article contents is the following:
"Hierarchical motive structures and their role in moral choices" by R.P. Bagozzi, L.E. Sekerka and V. Hill ;
"The practice of networking: an ethical approach" by D. Melé ;
"Web 2.0 social networks: the role of trust" by S. Grabner-Kräuter ;
"Corporate responsibilities in internet-enabled social networks" by S. Chen ;
"Deception in business networks: is it easier to lie online?" by J.M. Logsdon and K.D.W. Patterson ;
"Three roads to P2P systems and their impact on business practices and ethics" by U. Pagallo and M. Durante ;
"Networks, social norms and knowledge sub-networks" by C.J.M. Millar and C.J. Choi ;
"The fairwear campaign: an ethical network in the Australian garment industry" by R. Burchielli (et al.) ;
"Fair trade in France: from individual innovators to contemporary networks" by N. Özcaglar-Toulouse, A. Béji-Bécheur and P.E. Murphy ;
"Shaping sustainable value chains: network determinants of supply chain governance models" by C. Vurro, A. Russo and F. Perrini ;
"Cooperation in stakeholder networks: firms' 'Tertius Iungens' role" by E. Garriga ;
"Dynamic transparency, prudential justice, and corporate transformation: becoming socially responsible in the internet age" by P. Madsen ;
"Network ethics: information and business ethics in a networked society" by L. Floridi ;
"Ethics and the networked business" by A. Santana, A. Vaccaro and D.J. Wood.

Otsikko:  Introduction. Special issue on business partnerships for development
Tekijät:  Lund-Thomsen, P. Reed, D. (guest eds.)
Lehti:  Journal of Business Ethics
2009 : VOL. 90, SUPPL. 1, p. 1-2
  This introductory presents this Special issue of the title. The articles are as follows:
"Partnerships for development: four models of business involvement" by A.M. Reed and D. Reed ;
"United Nations - business partnerships: Good intentions and contradictory agendas" by P. Utting and A. Zammit ;
"Assessing the impact of public-private partnerships in the global South: The case of the Kasur tanneries pollution control project " by P. Lund-Thomsen ;
"Working together: Critical perspectives on six cross-sector partnerships in Southern Africa " by Melanie Rein and Leda Stott ;
"Oil extraction and poverty reduction in the Niger Delta: A critical examination of partnership initiatives" by U. Idemudia.

Otsikko:  Introduction: corporate social responsibility implementation
Tekijät:  Lindgreen, A. Swaen, V. Maon, F. (eds.)
Lehti:  Journal of Business Ethics
2009 : VOL. 85, SUPPL. 2, p. 251-256
  This introductory article presents the contents of this Special issue of the titled topic with the following articles:
"Strengthening stakeholder-company relationships through mutually beneficial corporate social responsibility initiatives " by C.B. Bhattacharya, D. Korschun and S. Sen ;
"''Too good to be true!''. The effectiveness of CSR history in countering negative publicity" by J. Vanhamme and B. Grobben ;
"Assessing the prerequisite of successful CSR implementation: Are consumers aware of CSR initiatives?" by A. Pomering and S. Dolnicar ;
"Corporate social responsibility: An empirical investigation of U.S. organizations" by A. Lindgreen, V. Swaen and W.J. Johnston ;
"CSR performance in emerging markets evidence from Mexico" by A. Muller and A. Kolk ;
"Formal vs. informal CSR strategies: Evidence from Italian micro, small, medium-sized, and large firms" by A. Russo and A. Tencati ;
"Corporate social responsibility in purchasing and supply chain" by M.A. Salam ;
"The marketing of employee volunteerism" by J. Peloza, S. Hudson and D.N. Hassay ;
"Company support for employee volunteering: A national survey of companies in Canada" by D.Z. Basil (et al.) ;
"From chain liability to chain responsibility: MNE approaches to implement safety and health codes in international supply chains" by R. van Tulder, J. van Wijk and A. Kolk ;
"Implementing CSR through partnerships: Understanding the selection, design and institutionalisation of nonprofit-business partnerships" by M.M. Seitanidi and A. Crane ;
"An integrated approach to implementing 'Community participation' in corporate community involvement: Lessons from Magadi Soda Company in Kenya" by J.N. Muthuri, W. Chapple and J. Moon ;
"Purchasing and marketing of social and environmental sustainability for high-tech medical equipment" by A. Lindgreen (et al.) ;
"CSR implementation: Developing the capacity for collective action" by D. Rama (et al.).

Otsikko:  Introduktion
Lehti:  Nordiske organisasjons studier
2009 : VOL. 11:3, p. 3-4
  This introduction presents this journal issue's contents on new institutional theory. The article contents as follows:
"Vid den institutionella analysens gränser: Institutionell organisationsteori i Sverige" by R. Johansson ;
"What is the actor in organizational institutionalism?" by R. Dar ;
"Framtiden för nyinstitutionalism och ANT Gemensamma frågor och nyinstitutionell kolonialism" by L. Fries ;
"Praksisspredning i MNC'en: et procesperspektiv på institutionelle spændinger" by T. Bjerregaard, M.S. Linneberg and J. Lauring ;
"Den institutionella teoribildningens begränsningar för att förstå maktförhållanden och organisationers ansvar i arbetet för en hållbar utveckling" by B. Schwartz and K. Tilling.

Otsikko:  Investigating CSR communication in SMEs: a case study among Danish middle managers
Tekijät:  Nielsen, A.E. Thomsen, C.
Lehti:  Business Ethics
2009 : JAN, VOL. 18:1, p. 83-93
  This study aims to analyse small- and medium-sized enterprise (SME) managers' representations of corporate social responsibility (CSR) and CSR communication in a corporate communication (hereafter as: c-comm.) perspective. It is questioned, how strategic is CSR communication in SMEs? C-comm. and CSR theories are used to build an ideal typology of CSR concepts informing an analysis of qualitative data through interviews with three middle managers in two Danish SMEs. A CSR communication model published earlier by the authors is challenged. For the analysis, results from an Internet-based questionnaire survey of over 1070 SMEs are used. It is shown that SME managers clearly have an inside-out approach to CSR, with a strong emphasis on the internal (corporate culture) dimension. Yet, SMEs and/or SME managers tend not to communicate externally about the CSR activities of the company. It is argued that CSR communication in SMEs is challenged by the global economy and is under revision.

Otsikko:  Leaders and laggards: the influence of competing logics on corporate environmental action
Tekijät:  Herremans, I.M. Herschovis, M.S. Bertels, S.
Lehti:  Journal of Business Ethics
2009 : OCT II, VOL. 89:3, p. 449-472
  This study explores the sources of resistance to change among firms in the Canadian (herein as: C.) petroleum industry in response to a change in societal level logics related to corporate environmental performance (hereafter as: c-e-p.). In spite of challenges to its legitimacy, the C. petroleum industry was divided as to the way of responding, with some members ignoring the concerns and resisting change, that is, laggards, while others took action to ensure continued legitimacy, i.e. leaders. It is examined why organizations within the same institutional field (here as: i-fld.) responded differently, delaying the industry response.
It is found that one set of firms was aligned with increasing pressures from its stakeholders for improved c-e-p., and the other was influenced by local cultural, political, and economic ideals less demanding of environmental actions. It is uncovered that many factors both at the i-fld. level and the organizational level affected how these two sets reacted to a changing societal logic.

Otsikko:  Life cycle attribute assessment: Case study of Quebec greenhouse tomatoes
Tekijät:  Andrews, E. (et al.)
Lehti:  Journal of industrial ecology
2009 : AUG, VOL. 13:4, p. 565-578
  This paper examines one approach to assessing social issues in the supply chain - life cycle attribute assessment (LCAA). The paper presents a case study which goal is to demonstrate LCAA's strengths and weaknesses. LCAA builds in the theoretical structure of environmental life cycle assessment(LCA) to construct a supply chain model. LCAA provides a potential link between the strength of LCA and the indicators of the corporate social responsibility (CRS) world.

Otsikko:  Machiavellianism in public accountants: some additional Canadian evidence
Tekijät:  Shome, A. Rao, H.
Lehti:  Business Ethics
2009 : OCT, VOL. 18:4, p. 364-371
  This study explores Canadian public accountants in Canada in both Big 4 and non-Big 4 firms to define their attitude to Machiavellianism which means 'attending to one's interests much more than to others'. Results show that while there is no significant difference in Machiavellianism between public accountants in the upper-level positions (managers and partners), partners are remarkably less Machiavellian than seniors. The results are in accordance with previous studies on Canadian public accountants.

Otsikko:  Making sense of CSR communication
Tekijät:  Ziek, P.
Lehti:  Corporate Social Responsibility and Environmental management
2009 : MAY/JUN, VOL. 16:3, p. 137-145
  This paper aims at providing an illustration of the accounts that comprising CSR communication. Explored are 50 U.S. firms for CSR moves within a variety of organizational contexts. It is shown that communicating CSR is limited to large organizations and especially, that they communicate CSR by conveying information on classically accepted responsible and virtuous behaviours.

Otsikko:  Managers' attitudes toward codes of ethics: Are there gender differences?
Tekijät:  Ibrahim, N. Angelidis, J. Tomic, I.M.
Lehti:  Journal of Business Ethics
2009 : VOL 90: SUPPL. 3, p. 343-353
  Extending previous research, this paper investigates the basis for attitudes toward codes of ethics (herein as: c-of-e.)
Particularly, there are three aims:
1. to examine business managers' attitudes toward c-of-e.
2. to ascertain whether gender differences do exist as to these attitudes.
3. to provide a benchmark for future studies of attitudes toward c-of-e.
A survey of nearly 290 managers uncovered significant differences btw. the female and male managers as to 6 of 8 studied variables.

Otsikko:  Marxism, business ethics, and corporate social responsibility
Tekijät:  Shaw, W.H.
Lehti:  Journal of Business Ethics
2009 : FEB II, VOL. 84:4, p. 565-576
  This article explores some links, and some tensions, between business ethics and the traditional concerns of Marxism (herein as: M). Two M.'s objections possibly being brought against the enterprise of business ethics are explored and aimed to be answered. Contrary to these M.'s objections, it is argued that, far from being impossible, business requires and indeed presupposes ethics and that for those sharing M.'s hope for a better society, nothing could be more relevant than going on with the debate on corporate social responsibility (CSR). It is concluded by outlining some considerations favouring companies' adopting a broader view of their social and moral responsibilities.

Otsikko:  Measuring consumer perceptions of business ethical behavior in two Muslin countries
Tekijät:  Tsalikis, J. Lassar, W.
Lehti:  Journal of Business Ethics
2009 : SEP, VOL. 89:1, p. 91-98
  This article shows the Business Ethics Index (BEI) in two Muslim countries, Turkey and Egypt. The overall BEI for both countries was on the negative range, with Egypt revealing the widest gap between personal ethical perceptions and vicarious ones. There was found no difference btw. genders.

Otsikko:  Measuring corporate social responsibility: a scale development study
Tekijät:  Turker, D.
Lehti:  Journal of Business Ethics
2009 : APR I, VOL. 85:4, p. 411-427
  Corporate social responsibility (CSR) indicates businesses' positive impacts on the stakeholders. Measurement of CSR is still problematic, though. This study aims at offering an original, reliable, and valid measure of CSR reflecting the responsibilities of a business to various stakeholders. Based on a proposed conceptual framework of CSR, a scale was developed. An exploratory factor analysis was performed in order to determine the underlying factorial scale structure. Based on data collected from nearly 270 business professionals working in Turkey, there is provided a 4-dimensional CSR structure, incl. CSR to social and non-social stakeholders, employees, customers, and government.

Otsikko:  Measuring the immeasurable? Constructing an index of CSR practices and CSR performance in 20 countries
Tekijät:  Gjølberg, M.
Lehti:  Scandinavian Journal of Management
2009 : MAR, VOL. 25:1, p. 10-22
  This article aims to contribute to the establishment of a more comparatively and structurally oriented framework for analysing corporate social responsibility (hereafter as: CSR). It presumes that a company's institutional environment matters to its CSR strategy. Two indexes are developed: one measuring CSR practices and one measuring CSR performance in 20 OECD nations. The index construction bases on a formative measurement model, which reflects the degree to which companies of certain nationalities are over- or under-represented in major, global CSR iniatives and rankings, relative to the size of their national economies. The results acquired by two indexes reveal striking differences between 20 nations, which indicates a need to address the impact of domestic structures on CSR.

Otsikko:  Moral landscapes -Understanding agency in corporate responsibility initiatives
Tekijät:  Larssaether, S. Nijhof, A.
Lehti:  Corporate Social Responsibility and Environmental management
2009 : JUL-AUG, VOL. 16:4, p. 228-236
  By exploiting literature in the field of Science Technology Studies (STS) this article argues that including influences of non-human actors in the design of corporate responsibility programs has the potential to improve significantly the associated social and ecological effects. This article introduces the concept of moral landscapes, where agency primarily is seen as a distributed effect along a trajectory of connected practices, rather than as the result of intrinsic properties of individual decision-makers. The objective of this article is to present a perspective on corporate responsibility initiatives based on such a distributed view of agency. Managers and scholars can improve the overall effect of corporate responsibility initiatives by paying more attention to potential incongruence with other practice areas within or beyond their primary domain of influence by using this framework as an analytical tool.

Otsikko:  Morals or economics? Institutional investor preferences for corporate social responsibility
Tekijät:  Petersen, H.L. Vredenburg, H.
Lehti:  Journal of Business Ethics
2009 : NOV II, VOL. 90:1, p. 1-14
  Herein, presented are the results of a study analyzing whether social responsibility had any significance on the institutional investors' decisions. The study explored to what extent the corporate actions and/or social/environmental investments influenced their decisions. The results suggest there to be specific variables affecting the perceived value of the organization, leading to decisions to not only invest, but whether to hold or sell the shares, thus having a consequential impact on the capital market's valuation.

Otsikko:  Multinational corporations and social responsibility in emerging markets: Opportunities and challenges for research and practice
Tekijät:  Tan, J. (guest ed.)
Lehti:  Journal of Business Ethics
2009 : VOL. 86, SUPPL. 2, p. 151-153
  This article introduces this Special issue on "CSR among MNCs" with the following articles:
" Antecedents of CSR practices in MNCs' subsidiaries: A stakeholder and institutional perspective" by X. Yang and C. Rivers ;
" Institutional structure and firm social performance in transitional economies: Evidence of multinational corporations in China" by J. Tan ;
" The emergence of corporate social responsibility in Chile: the importance of authenticity and social networks" by T. Beckman, A. Colwell and P.H. Cunningham ;
" Labour relations and ethical dilemmas of extractive MNEs in Nigeria, South Africa and Zambia: 1950-2000" by G. Eweje ;
" Corporate social responsibility in transnational spaces: Exploring influences of varieties of capitalism on expressions of corporate codes of conduct in Nigeria" by K. Amaeshi and O.O. Amao ;
" Business responses to climate change regulation in Canada and Germany: Lessons for MNCs from emerging economies" by B. Eberlein and D. Matten ;
" Managing public relations in an emerging economy: The case of Mercedes in China" by J. Tan and A.E. Tan.

Otsikko:  Mutually dependent: power, trust, affect and the use of deception in negotiation
Tekijät:  Olekalns, M. Smith, P. L.
Lehti:  Journal of Business Ethics
2009 : MAR III, VOL 85:3, p. 347-365
  The purpose of the paper is to study the effect of trustworthiness and power balance on deceptive behavior in negotiations. A simulated two-party negotiation was used in the study. The results show that deception was increased by high levels of cognitive trust, but in turn, high affective trust decreased it. Negative emotions in low dependence relationships with low trust increased the likelihood of deception. Positive emotions in high dependence relationships decreased the likelihood of deception. These findings are in line with previous research, indicating that the probability of deceptive behavior increases when concerns about exploitation arise.

Otsikko:  Network ethics: information and business ethics in a networked society
Tekijät:  Floridi, L.
Lehti:  Journal of Business Ethics
2009 : VOL. 90, SUPPL. 4, p. 649-659
  Herein, two research fields are brought together in applied ethics, that is, information ethics and business ethics which deal with the ethical impact of information and communication technologies, yet having remained, so far, mainly independent. Its' goal is to articulate and defend an informational approach to the conceptual foundation of business ethics by using ideas and methods developed in information ethics, in view of the convergence of the two fields in an increasingly networked society.

Otsikko:  New ideas for ethics research: Thoughts from accounting, finance, management, and marketing
Tekijät:  Tenbrunsel, A.E. (guest ed.)
Lehti:  Journal of Business Ethics
2009 : VOL. 89, SUPPL. 1, p. 1-2
  This article introduces this Special issue of the "5th Annual "Ethical dimensions in business: Reflections from the business academic community".
The list of issue's articles as follows:
" Opportunistic disclosures of earnings forecasts and non-GAAP earnings measures" by J.S. Miller ;
" Governance and the common good" by J.V. Carcello ;
" Creative destruction and destructive creations: Environmental ethics and planned obsolescence" by J. Guiltinan ;
""Just" markets from the perspective of catholic social teaching" by N.J.C. Santos and G.R. Laczniak ;
" A wolf in sheep's clothing: the use of ethics-related terms in 10-K reports" by T. Loughran, B. McDonald and H. Yun ;
" The cultures of insider trading" by M. Statman ;
" Does one size fit all? Examining the differential effects of IS security countermeasures" by J. D'Arcy and A. Hovav ;
" What can psychology tell us about business ethics?" by D.M. Messick.

Otsikko:  New perspectives on sustainable business (editorial)
Tekijät:  Burger, P. Daub, C-H. Scherrer, Y.M.
Lehti:  Journal of Business Ethics
2009 : VOL. 85, SUPPL. 3, p. 479-481
  This editorial presents this Special issue of the title. The articles are the following:
"Risk management as a tool for sustainability" by F.C. Krysiak ;
"The precautionary principle as a framework for a sustainable information society" by C. Som, L.M. Hilty and A.R. Köhler ;
"Strategy development: Conceptual framework on corporate social responsibility" by T. Hanke and W. Stark ;
"Sustainability-driven implementation of corporate social responsibility: Application of the integrative sustainability triangle " by A. Kleine and M. von Hauff ;
"Toward dynamic corporate stakeholder responsibility from corporate social responsibility toward a comprehensive and dynamic view of corporate stakeholder responsibility" by S. Sachs and M. Maurer ;
"The PEARL model: Gaining competitive advantage through sustainable development " by M. Bilgin ;
"Environmental conservation NGOs and the concept of sustainable development: A research into the value systems of Greenpeace International, WWF International and IUCN International" by Y.M. Scherrer ;
"Doing the right thing right: The role of sociological research and consulting for corporate engagement in development cooperation" by C-H. Daub and Y.M. Scherrer.

Otsikko:  Noble markets: The noble/slave ethic in Hayek's free market capitalism
Tekijät:  Romar, E. J.
Lehti:  Journal of Business Ethics
2009 : MAR I, VOL. 85:1, p. 57-66
  In this paper the non-economic publications of Friedrich A. von Hayek are analyzed to investigate Hayek's political and social contributions to libertarianism and free market capitalism. The writer argues that Hayek's idea of libertarian justification for free market capitalism might be founded on Friedrich Nietzsche's "will to power" and noble/slave ethics.

Otsikko:  On the discursive construction of a socially responsible organization
Tekijät:  Siltaoja, M.
Lehti:  Scandinavian Journal of Management
2009 : JUN, VOL. 25:2, p. 191-202
  This paper examines how a newspaper organization is discursively legitimized as a socially responsible organization drawing upon critical discourse analysis. The empirical daata bases on 16 interviews conducted among the employees of the newspaper organization. The article suggests that corporate social responsibility (hereafter as: CSR) in a newspaper organization is constructed around a discursive struggle concerning the role and goals of the newspaper business, and a discursive struggle is included to debate between professional, social and economic claims. The contribution to the literature concerns discursive legitimation strategies in organizational literature, which are empirically examined in a CSR framework. It is also demonstrated how metaphors may play an important role in constructing legitimacy and illegitimacy for certain organizational practices.

Otsikko:  Philanthropy, integration or innovation? Exploring the financial and societal outcomes of different types of corporate responsibility
Tekijät:  Halme, M. Laurila, J.
Lehti:  Journal of Business Ethics
2009 : FEB I, VOL 84:3, p. 325-339
  According to the authors of this article there are two significant gaps in the research on corporate responsibility outcomes. The first gap concerns the link between the type of corporate responsibility and financial performance, the second one is about the societal outcomes of corporate responsibility. The authors address these deficiencies by extending the conceptualizations of corporate responsibility to an action-oriented typology, including the following types of corporate responsibility: philanthropy, corporate responsibility integration and corporate responsibility innovation. The financial and societal outcomes of these types are then discussed.

Otsikko:  Political and economic arguments for corporate social responsibility: Analysis and a proposition regarding the CSR agenda
Tekijät:  Weyzig, F.
Lehti:  Journal of Business Ethics
2009 : JUN I, VOL. 86:4, p. 417-428
  There are different perspectives (herein as: prcps.) on corporate social responsibility (CSR). This article analyzes what types of CSR initiatives (as: inits.) are supported by political (here as: pol.) and economic (as: econ.) arguments. The distinction i. btw. different CSR prcps. and CSR issues and ii. btw. pol. and econ. arguments could help to advance the discussion on the justification and welfare impact of CSR. Ordinary boundary conditions for business behaviour in a market economy are argued to offer support for some, yet not all, CSR inits. Based on the analysis, it is proposed that there should be more attention paid to the behaviour of large multinational companies in their normal business operations and to CSR issues with a potentially large impact on the functioning of market.

Otsikko:  Proximity and micro-enterprise manager's ethics: a French empirical study of responsible business attitudes
Tekijät:  Courrent, J-M. Gundolf, K.
Lehti:  Journal of Business Ethics
2009 : SEP II, VOL. 88:4, p. 749-762
  This study explores the influence of micro-enterprise (ME) managers' perception of their relationship to their environment on the nature of their ethics. A survey is performed with the head managers of 125 French MEs. Defined are two types of variables: 1. variables related to the nature and intensity of the relationships btw. ME managers and their social environment, and 2. variables related to the ethical framework used by the managers. Using univariate and bivariate analyses, there are shown significant statistical relationships btw. the variables indicating perceived embeddedness in the community and the ethical variables. Thus, emphasized is the idea that "communities of ethics" may have an important influence in MEs.

Otsikko:  Sales manager and sales team determinants of salesperson ethical behaviour
Tekijät:  Cadogan, J.W. (et al.)
Lehti:  European Journal of Marketing
2009 : VOL. 43:7/8, p. 907-937
  Based on a sample of 154 Finnish sales managers, this paper aims to develop and to test a model of the role managers and peers play in shaping salespeople's ethical (here as: eth-al) behaviour. Analysis was performed using structural equation modelling, and data were gathered through mail survey.
It is found that eth-al standards (as: stds.) seem to be shaped by several factors: behaviour-based management controls increase eth-al stds., relativist managers tend to manage less ethically minded sales teams (as: s-teams), job insecurity impedes the development of eth-al stds., and s-teams' cooperation activity increases eth-al stds. S-teams are less likely to engage in unethical behaviour when the s-teams have strong eth-al standards.

Otsikko:  Socio-cultural change and business ethics in post-soviet countries: The cases of Belarus and Estonia
Tekijät:  Rees, C.J. Miazhevich, G.
Lehti:  Journal of Business Ethics
2009 : VOL. 86:1, p. 51-63
  The purpose of this study is to explore the influence of socio-cultural factors on business ethics in post-soviet countries with different cultural contexts. The aim is to identify and compare contextual influences on informal norms of morality in business in transitional post-soviet societies. Estonia and Belarus were identified as being the most significant examples of culturally different post-soviet countries in transition. The study reveals contradictory manifestations of mixtures of business norms in both Estonia and Belarus. The results indicate that the most persistent changes relate to moves from patriarchal and paternalistic types of relationships and low work motivation.

Otsikko:  Stakeholder engagement and corporate social responsibility reporting: The ownership structure effect
Tekijät:  Prado-Lorenzo, J-M. Gallego-Alvarez, I. Garcia-Sanchez, I.M.
Lehti:  Corporate Social Responsibility and Environmental management
2009 : MAR/APR, VOL. 16:2, p. 94-107
  According to Ullmann's conceptual framework (1985), social disclosure could be explained by stakeholder power (henceforth as: s-p.), strategic posture and economic performance. This study aims to test the effect that s-p. and dispersed ownership structure have on the decision to disclose corporate social responsibility (CSR) information in the Spanish context, controlling for the rest of the dimensions. The results allow affirming that this paper tests a stakeholder theory approach to analyzing corporate social disclosures, and that it is consistent with the framework proposed, although the power of shareholders is quite limited.

Otsikko:  Strategic corporate social responsibility and value creation: a study of multinational enterprises in Mexico
Tekijät:  Husted, B. W. Allen, D. B.
Lehti:  Management International Review
2009 : VOL 49:6, p. 781-799
  The purpose of the paper is to study corporate social responsibility, and the conditions in which corporate social responsibility can be associated with value creation process in a multinational enterprise. The authors investigate the possible relationship between the five strategic dimensions of corporate social responsibility and value creation. The dimensions are the constructs of centrality, appropriability, proactivity, visibility and voluntarism. A survey of 111 multinational companies operating in Mexico is conducted, the results indicating a relationship between value creation and centrality, visibility and voluntarism.

Otsikko:  Subjectivist economics and ethical business
Tekijät:  Schwartz, M. Spong, H.
Lehti:  Journal of Business Ethics
2009 : NOV II, VOL. 90:1, p. 123-136
  A number of business ethics theorist have underlined the potential for economics to contribute to the advancement of business ethics. This article highlights the insights of a particular area of economics that could provide such expansion and development. Subjectivist economics may yet provide an effective analytical framework. Integrating the concepts of uncertainty, time and imagination, subjectivist economic theory contributes to a greater appreciation of economic choice and behaviour. Business ethicists could utilize certain concepts more effectively than their colleagues in economic theory.

Otsikko:  The codes of ethics of S&P/MIB Italian companies: an investigation of their contents and the main factors that influence their adoption
Tekijät:  Lugli, E. Kocollari, U. Nigrisoli, C.
Lehti:  Journal of Business Ethics
2009 : VOL 84:SUPPL. 1, p. 33-45
  The purpose of the article is to explore Italian private sector listed companies' codes of ethics, and to spot possible correlations between sector characteristics and the contents of the codes. The results of a survey are analyzed, first dividing the companies into three categories: financial, industrial and service economies, and then evaluating the contents of the codes of ethics using different criteria. According to the findings of the analysis, the codes of ethics of the analyzed Italian companies do not exhibit differences resulting from their sector of activity. Further, the adoption of codes of ethics in businesses are influenced by other reasons than ethical considerations.

Otsikko:  The effect of buyer pressure on suppliers in SMEs to demonstrate CSR practices: An added incentive or counter productive?
Tekijät:  Baden, D.A. Harwood, I.A. Woodward, D.G.
Lehti:  European Management Journal
2009 : DEC, VOL. 27:6, p. 429-441
  This paper presents results based onto an empirical study into the attitudes and behaviours of over 100 U.K. SME owner/managers in response to buyer pressure to demonstrate CSR activities. The inclusion of social and environmental requirements as preconditions to supply would increase most respondents' motivation to engage in CSR (82 percent for environmental criteria and 55 per cent for social criteria). Yet, a quarter of respondents would be put off tendering and 12 percent considered such criteria as counter productive.

Otsikko:  The effect of implicit moral attitudes on managerial decision-making: an implicit social cognition approach
Tekijät:  Marquardt, N. Hoeger, R.
Lehti:  Journal of industrial ecology
2009 : MAR (II), VOL 85:2 p. 157-171
  This paper concerns itself with the relationship between implicit moral cognitions and decisions in the realm of business ethics. In this study 50 participants were asked to work on a deliberative managerial ethical decision-making task, in which they had to decide on one of two options. The results show that implicit moral attitude has a great influence on the deliberative ethical decision-making process. The derived conclusion is that complex and deliberative decision-making processes in the context of business ethics can be affected by implicit social cognitions such as implicit moral attitudes.

Otsikko:  The Foreign Corrupt Practices Act: the failure of the self-regulatory model of corporate governance in the global business environment
Tekijät:  Weisman, M.F.
Lehti:  Journal of Business Ethics
2009 : SEP II, VOL. 88:4, p. 615-629, 630-661
  The American regulatory model of corporate (hereafter as: corp.) governance fails to achieve regular compliance with baseline ethical and legal behaviours (herein as: beh/s.), based on the evidence by repeated corp. failures with the most recent being the cases of Enron, Refco, and WorldCom. The U.S. anti-bribery initiative, the Foreign Corrupt Practices Act (FCPA), prohibits illegal and unethical payments made to foreign public officials in aiming to abolish bribery as a rational choice global market entry strategy. Using statistics from 1977 to 2008, it is indicated that there has not been a drastic influence by the FCPA on U.S. global corp. beh/s. despite its high profile coverage and the tough regulatory discussion on corp. compliance.

Otsikko:  The impact of perceived organizational ethical climate on work satisfaction
Tekijät:  Elci, M. Alpkan, L.
Lehti:  Journal of Business Ethics
2009 : FEB I, VOL 84:3, p. 297-311
  The article presents an empirical study of ethical climate types and their effects on employee work satisfaction. Victor and Cullen's (1988) ethical climate typology is tested in the context of telecommunications industry using questionnaires aimed at employees and managers in 62 firms in Turkey. Along with the impact on work satisfaction, the purpose is to investigate whether the same nine ethical climate types observed in Western countries also exist in a developing Muslim country. Self interest climate type is found to have negative impact on work satisfaction, while the climates of team interest, social responsibility and law and professional codes have a positive influence.

Otsikko:  The missing link between corporate social responsibility and consumer trust: The case of fair trade products
Tekijät:  Castaldo, S. (et al.)
Lehti:  Journal of Business Ethics
2009 : JAN I, VOL. 84:1, p. 1-15
  This paper explores the link btw. the consumer perception of a company being socially oriented and the consumer intention of buying products marketed by that company. This link is suggested to exist with at least two valid conditions: 1. the products sold by the company comply with ethical and social requirements, 2. the company has an acknowledged commitment to protect consumer rights and interests. For hypotheses testing, a survey is performed among the clients of retail chains offering Fair Trade products. It is shown that in order to market products with high symbolic values, socially oriented companies can successfully leverage their reputation.

Otsikko:  The potential of CSR to support the implementation of the EU sustainability strategy: editorial introduction
Tekijät:  Moon, J. Anastasiadis, S. Viganó, F.
Lehti:  Business Ethics
2009 : JUL, VOL 18:3 p. 268-272
  This article is an overview of three papers that were presented at the second CORE conference (subject was "The potential of CSR to support the implementation of the EU sustainability). The main challenges for CSR as well as its functionality in the EU have been presented.

Otsikko:  The relationship between corporate social responsibility and shareholder value: An empirical test of the risk management hypothesis
Tekijät:  Godfrey, P.C. Merrill, C.B. Hansen, J.M.
Lehti:  Strategic Management Journal
2009 : APR, VOL. 30:4, p. 425-445
  It is questioned if shareholders gain when managers disperse corporate resources through activities classified as corporate social responsibility (CSR). There is a theoretical model linking such activities to shareholder value when a firm suffers a negative event. Key portions of this theory of the 'insurance-like' property of CSR activity are tested. Such activity is argued to lead to positive attributions from stakeholders, who then temper their negative judgments and sanctions toward firms due to this goodwill. The risk management model is extended by theorizing that some types of CSR activities will be more likely to create goodwill and offer 'insurance-like' protection than other types. Defined are several firm and event specific characteristics expected to influence the link btw. CSR activities and an insurance effect. The model is tested using an event study of 178 negative legal/regulatory actions against firms throughout the 11 years from 1993 to 2003. It is found that participation in institutional CSR activities provides an 'insurance-like' benefit, while participation in technical CSRs yields no such benefits.

Otsikko:  The relevance of responsibility to ethical business decisions
Tekijät:  Murphy, P.E.
Lehti:  Journal of Business Ethics
2009 : VOL 90:2 p. 245-252
  This article reviews the concept of moral responsibility in business ethics and examines the seven previous articles (of the magazine) using several types of responsibility in business as the overriding construct to gain a fuller understanding of the ethical impact of these articles. The types of responsibility that are used in this analysis are: legal, corporate, managerial, social, stakeholder, and societal. Observations about how normative ethical principles might also be applied to these articles are also advanced. This article concludes with a call for more conceptual and empirical research into the notion of responsibility in business.

Otsikko:  The rise of CSR: Implications for HRM and employee representation
Tekijät:  Preuss, L. Haunschild, A. Matten, D.
Lehti:  International journal of human resource management
2009 : APR, VOL. 20:4, p. 953-973
  This article discusses the implications of the rise of corporate social responsibility (CSR) in continental Europe for human resource management (HRM) and employee representation. Europe is subject to convergence processes, yet the influence of national business systems remains visible too, as European companies tend to foreground different aspects of CSR to Anglo-American ones. HR managers and employee representatives are jostling for positions to shape the resulting adaptation process. This situation highlights the importance of first-mover advantages in such a contested terrain. It also highlights the need for both HRM and empolyee representatives to gain internal legitimacy before being able to play active role in CSR.

Otsikko:  The role of identity salience in the effects of corporate social responsibility on consumer behavior
Tekijät:  Marin, L. Ruiz, S. Rubio, A.
Lehti:  Journal of Business Ethics
2009 : JAN I, VOL. 84:1, p. 65-78
  Corporate social responsibility (CSR) practices have been adopted by many organizations. Using a sample of real consumers and drawing on social identity theory, a model of influence of CSR on loyalty is developed and tested. CSR initiatives are shown to be linked to stronger loyalty because the consumer develops a more positive company evaluation and because one identifies more strongly with the company. Furthermore, identity salience is shown to play a key role in the influence of CSR initiatives on consumer loyalty when this influence occurs through consumer-company identification etc.

Otsikko:  The role of religiosity in business and consumer ethics: a review of the literature
Tekijät:  Vitell, S.J.
Lehti:  Journal of Business Ethics
2009 : VOL 90:2 p. 155-167
  In the history it has been presented that religion has something to offer business; that is true, according to this paper. The paper offers a descriptive, rather than normative, perspective in reviewing articles linking religion to business and consumer ethics. The main objective of the article being both to present some of the most significant empirical findings to date and also to encourage researchers to pursue further research in this relatively under researched area.

Otsikko:  The role of self-definitional principles in consumer identification with a socially responsible company
Tekijät:  Curras-Pérez, R. Bigné-Alcaniz, E. Alvarado-Herrera, A.
Lehti:  Journal of Business Ethics
2009 : NOV I, VOL. 89:4, p. 547-564
  This study analyses the influence of the perception of Corporate Social Responsibility (CSR image) on consumer-company identification (or: C-C idntn). The analysis includes an examination of the influence of CSR image on brand identity characteristics providing consumers with an instrument to satisfy their self-definitional needs, thus perceiving the brand as more attractive. Also, the direct and mediated influences, of CSR-based C–C idntn. on purchase intention are analysed. There is found empirical evidence that CSR generates more C–C idntn. because it improves brand prestige and distinctiveness. Brand coherence is also a powerful antecedent of brand attractiveness in the context of CSR communication. Finally, CSR-based C–C idntn. can generate directly better attitude towards the brand and greater purchase intention.

Otsikko:  The shaping of a society's economic ethos: A longitudial study of individuals' morality of profit-making worldview
Tekijät:  Padelford, W. White, D. W.
Lehti:  Journal of Business Ethics
2009 : MAR I, VOL. 85:1, p. 67-75
  In this survey study media effects on society's economic ethos shaping is under investigation. The results of this study suggest that only patient, long-term explanation and argumentation can permanently have an affect to society's economic ethos and morality in profit-making (MPM).

Otsikko:  The status of contemporary business ethics research: present and future
Tekijät:  Ma, Z.
Lehti:  Journal of Business Ethics
2009 : VOL 90: SUPPL. 3, p. 255-265
  This study offers a general overview of contemporary business ethics (henceforth as: b-e.) research of the last 10 years (1997-2006), discussing potential future research directions in b-e. Using citation and co-citation analysis, this study examines the citation data of journal articles, books, and other publications gathered in the Social Sciences Citation Index (SSCI), exploring key research themes in b-e. studies (1997-2006) and correlations btw. these themes.
It is shown that major research themes in b-e. have moved in the last decade from research on ethical decision making and on the relationship btw. corporate social responsibility (CSR) and corporate performance to research on stakeholder theory in b-e. and on the relationship btw. consumer behaviour and CSR.

Otsikko:  The supply of corporate social responsibility disclosures among U.S. firms
Tekijät:  Holder-Webb, L. (et al.)
Lehti:  Journal of Business Ethics
2009 : FEB II, VOL. 84:4, p. 497-527
  For managers and academics, corporate social responsibility (CSR) (for 'social responsibility as: SR) is an expanding area of activity. Consumers demand for more responsibly produced and more fair trade goods, which causes increased demands for CSR information and activity. Also, investors choosing SR investment strategies require access to information not provided through traditional financial statements and analyses. This study explores the CSR disclosure practices of a size- and industry-stratified sample of 50 publicly traded U.S. firms. A content analysis is performed on the complete public information portfolio offered by these firms during 2004. There was CSR activity disclosed by most sample firms. It was included in nearly half of public disclosures made in 2004. Especially important areas are community matters, health and safety, diversity and human resources (HR) matters, and environmental programs etc. There are identified industry effects in terms of content, emphasis, and reporting format choices. Yet, there is only mixed evidence on the existence of a size effect. The disclosure frequency and emphasis is significantly different for the largest 1/5 of the firms. However, there are identifiable size effects as to reporting format choice. Use of websites is positively related to firm size. There is a generally self-laudatory tone in the content of CSR disclosures for the sample firms.

Otsikko:  Thomas W. Dunfee tribute issue: Introduction
Tekijät:  Robertson, T.S.
Lehti:  Journal of Business Ethics
2009 : VOL. 88, SUPPL. 4, p. 539-540
  This introduction presents this Special tribute issue on T.W. Dunfee. The Special issue includes three sets of articles.

The articles under 'Corporate social responsibility' (7 articles) are as follows:
"Rent Seeking in a Market with Morality: Solving a Puzzle About Corporate Social Responsibility" by J.R. Boatright ;
"Corporate Social Responsibility and the Priority of Shareholders" by N. Hsieh ;
"Human Rights as a Dimension of CSR: The Blurred Lines Between Legal and Non-Legal Categories" by A.E. Mayer ;
"CSR and the Corporate Cyborg: Ethical Corporate Information Security Practices" by A.M. Matwyshyn ;
"Corporate Social Responsibility and the “Divided Corporate Self”: The case of Chiquita in Colombia" by V.G. Maurer ;
"Putting a Stake in Stakeholder Theory" by E.W. Orts and A. Strudler ;
"Corporate Social Responsibility and Different Stages of Economic Development: Singapore, Turkey, and Ethiopia" by D.C. Robertson ;

The articles under 'Integrative social contracts theory' (11 articles) are as follows:
"How Empirical Research in Human Cognition Does and Does Not Affect Philosophical Ethics" by N.E. Bowie;
"ISCT, Hypernorms, and Business: A Reinterpretation " by G.G. Brenkert ;
"Compass and Dead Reckoning: The Dynamic Implications of ISCT" by T. Donaldson ;
"Deliberative Business Ethics" by R. Burg ;
"Creating Ties That Bind" by R.E. Freeman and J.D. Harris ;
"The “I” in ISCT: Normative and Empirical Facets of Integration" by K. Glac and T.W. Kim ;
"Principles and Hypernorms" by E.M. Hartman ;
"No More Lemmings, Please – Reflections on the Communal Authority Thesis" by W. Hussain ;
"Extant Social Contracts in Global Business Regulation: Outline of a Research Agenda" J. van Oosterhout and P.M.A.R. Heugens ;
"Extant Social Contracts and the Question of Business Ethics" by B. Wempe ;
"Industry and Chain Responsibilities and Integrative Social Contracts Theory" by J. Wempe ;

The articles under 'Corruption' (9 articles) are as follows:
"Strengthening the Ties that Bind: Preventing Corruption in the Executive Suite" by N.D. Bishara and C.A. Schipani ;
"Catalyzing Corporate Commitment to Combating Corruption" by D. Hess ;
"The Ethics of “Commercial Bribery”: Integrative Social Contract Theory Meets Transaction Cost Economics" by D.B. Johnsen
"Multiple Communities and Controlling Corruption" by P.M. Nichols ;
"Collective Strategies in Fighting Corruption: Some Intuitions and Counter Intuitions" by D. Petkoski, D.E. Warren and W.S. Laufer ;
""Corporate Efforts to Tackle Corruption: An Impossible Task?" The Contribution of Thomas Dunfee" by M.S. Schwartz ;
"The Normalization of Corrupt Business Practices: Implications for Integrative Social Contracts Theory (ISCT)" by A. Spicer ;
"Are Corruption Indices a Self-Fulfilling Prophecy? A Social Labeling Perspective of Corruption D.E. Warren and W.S. Laufer ;
"Afterword: In the Memory of Thomas W. Dunfee: Recollections of Colleagues" by L. Tomasco and W.S. Laufer.

Otsikko:  Time affluence as a path toward personal happiness and ethical business practice: empirical evidence from four studies
Tekijät:  Kasser, T. Sheldon, K. M.
Lehti:  Journal of Business Ethics
2009 : VOL 84:SUPPL. 2, p. 243-255
  While businesses in general concentrate on maximizing their material affluence, this article proposes the concept of "time affluence" to be used in organizations to improve the well-being of their employees. Four studies are conducted in order to examine the potential benefits of this concept. The results of the studies indicate that even while still pursuing material affluence, the effects of time affluence on subjective employee well-being are positive. The positive associations between time affluence and well-being are further shown to be mediated by the experience of mindfulness and the satisfaction of psychological needs.

Otsikko:  Transparent practices: primary and secondary data in business ethics dissertations
Tekijät:  Nicholson, S. W. Bennett, T. B.
Lehti:  Journal of Business Ethics
2009 : FEB I, VOL 84:3, p. 417-425
  The purpose of the paper is to examine primary and secondary data availability and use in business ethics research. An international sample of doctoral dissertations, primarily from the United States and the United Kingdom, starting from the year 1998 is explored and content-analyzed. The research topics, data collection and the availability of data are categorized. According to the results, the use of only primary data sources is increasing in business ethics research while there are methodological reasons to increase the use of secondary data. Using secondary data can reduce the cost of collecting primary data and enhance the conclusions derived from primary data.

Otsikko:  Uneasy alliances: lessons learned from partnerships between businesses and NGOs in the context of CSR
Tekijät:  Jamali, D. Keshishian, T.
Lehti:  Journal of Business Ethics
2009 : JAN II, VOL 84:2, p. 277-295
  As the focus of CSR research has traditionally been on private enterprises, there seems to be a need for an extension of perspective. The purpose of the article is to discuss corporate social responsibility in partnerships between non-governmental organizations and businesses. Five partnerships are examined in a study conducted in the context of developing countries. The study is conducted in Lebanon, and it focuses particularly on the types of existing alliances, their relational characteristics and salient factors that determine the success of failure of the partnership.

Otsikko:  Using Ibsen in business ethics
Tekijät:  Brinkmann, J.
Lehti:  Journal of Business Ethics
2009 : VOL 84:SUPPL. 1, p. 11-24
  The article proposes that celebrating the 100th anniversary of the Norwegian playwright Henrik Ibsen's death could be used as a resource in business ethics education. The article reviews shortly two of Ibsen's plays, and then focuses on selected scenes from the play 'A Doll's House', using the scenes to build moral maturity assessment scenarios and to teach business students moral reflection and imagination. In addition, the article makes a couple of more wider scale questions about whether literature should be used in addition to ethics and/or instead of ethics, in triggering moral reflection and imagination.

Otsikko:  Values that create value: socially responsible business practices in SMEs - empirical evidence from German companies
Tekijät:  Hammann, E-M. Habisch, A. Pechlaner, H.
Lehti:  Business Ethics
2009 : JAN, VOL. 18:1, p. 37-51
  This paper explores socially responsible (SR) business practices (herein as: prcs.) of SME entrepreneurs or owner-managers in Germany. Based on the assumption of decision-makers in SMEs being the central point for all business activities to start, a German entrepreneurs' association members were approached in the course of a qualitative and quantitative survey, being asked to assess in what way their SR is expressed in specific management prcs. towards selected stakeholder groups. These prcs. were assumed to result in perceived positive reactions of the respective stakeholders and subsequently to positively influence the firm's financial performance, that is, cost reductions and increase in profits. Herein, a research model is presented elaborating the relationship btw. an SME executives' SR and the value creation of a firm. It is found that SR management prcs. towards employees, customers and to a lesser extent society have a positive impact on the firm and its performance. As such, values can create additional value.

Otsikko:  Violation of the corporate travel policy: An exploration of underlying value-related factors
Tekijät:  Douglas, A. Lubbe, B.A.
Lehti:  Journal of Business Ethics
2009 : JAN I, VOL. 84:1, p. 97-111
  This article aims to look beyond the reasons and identify the underlying factors influencing travel policy compliance. Distinguished are two broad categories of factors leading to non-compliance (here as: n-c.): i. those related to the corporate (here as: corp.) travel policy as formulated and communicated by the organization, referred to as corp.-related factors, incl. issues of corp. culture and business ethics, and ii. those related to the person of the corp. traveller, referred as personal-related factors, incl. issues of personal ethics. This article aims at identifying factors not previously recognized in industry or academic studies on n-c. or violation of the corp. travel policy.

Otsikko:  With greater power comes greater responsibility? Takeover protection and corporate attention to stakeholders
Tekijät:  Kacperczyk, A.
Lehti:  Strategic Management Journal
2009 : MAR, VOL. 30:3, p. 261-285
  Using takeover protection (henceforth as: t-p.) as an indicator of corporate (hereafter as: corp.) governance, this paper investigates how an exogenous shift in power from shareholders (here as: shr-h/s.) to managers affects corp. attention (as: c-att.) to non-shareholding stakeholders (as: stk-h/s). There are two competing hypotheses: i. the shr-h/s. view predicts that stronger t-p. will lead to a decrease in c-att. to shr-h/s. and non-shareholding stk-h/s. alike, and ii. the stk-h/s. view predicts that stronger t-p. will increase c-att. to non-shareholding stk-h/s. Based on a sample of over 870 U.S. firms from 1991 to 2002, it is found that an exogenous increase in t-p. leads to higher c-att. to community and the natural environment, but has no impact on c-att. to employees, customers, and minorities. It is shown through additional analyses that firms increasing their attention to stk-h/s. experience an increase in long-term shareholder value.

Otsikko:  Women and employee-elected board members, and their contributions to board control tasks
Tekijät:  Huse, M. Nielsen, S.T. Hagen, I.M.
Lehti:  Journal of Business Ethics
2009 : NOV I, VOL. 89:4, p. 581-597
  Herein, there are results presented from a study about women and employee-elected (hereafter as: e-el.) board members (as: b-mbrs). The empirical data are from a data set of Norwegian firms. Board effectiveness is evaluated as to board control tasks, incl. board corporate social responsibility (CSR) involvement. It is found that the contributions of women and e-el. b-mbrs. varies depending on the board tasks studied. In this article, the effects of the esteem of the women and e-el. b-mbrs. is explored, using creative discussions in the boardroom as a mediating variable. The key message of this study is that it is possibly more important to ask how, rather than if, women and e-el. b-mbrs. contribute etc.

Otsikko:  Work motivations, work outcomes, and health: passion versus addiction
Tekijät:  Burke, R. J. Fiksenbaum, L.
Lehti:  Journal of Business Ethics
2009 : VOL 84:SUPPL. 2, p. 257-263
  The article presents three exploratory studies related to the antecedents of work addiction and work passion. The data were collected using questionnaires aimed at Canadian managers, Australian psychologists and Norwegian journalists. The authors disclose a pattern of results common to all the three studies: The participants with higher scores of passion and addiction invested more on their work. Those who scored high in passion were less obsessive about their work, more satisfied with their work and more psychologically healthy, while the participants with higher addiction-scores were more obsessive and less satisfied and healthy.

Otsikko:  A decade of service-learning: A review of the field ten years after JOBE's seminal Special issue
Tekijät:  Kenworthy-U'Ren, A.L.
Lehti:  Journal of Business Ethics
2008 : SEP II, VOL. 81:4, p. 811-822
  This article reviews developments in the field of service-learning (henceforth as: s-l.), both in terms of general management education and business ethics specific courses, during the past 10 years. Based on the 1996 Journal of Business Ethics Special issue on s-l. as a benchmark, several accomplishments are presented etc. Finally, three issues are presented as next steps for s-l. authors and practitioners in moving forward into the next decade: 1. designing effective and sustainable university/community partnerships, 2. addressing problems stemming from the conspiracy of courtesy, and 3. optimizing the intersection btw. online learning and service-learning.

Otsikko:  A holistic corporate responsibility model: integrating values, discourses and actions
Tekijät:  Ketola, T.
Lehti:  Journal of Business Ethics
2008 : JUL I, VOL. 80:3, p.419-435
  This study is a synthetic, interdisciplinary exercise: it integrates philosophical, psychological and managerial perspectives of corporate responsibility into a more holistic CR-model for the benefit of academics, companies and their interest groups. CR usually comprises three areas: environmental, social and economic responsibilities. In all these areas there should be a match between corporate values, discourses and actions. The aim of this multidisciplinary research is to build a CR-model by integrating (1) utilitarian/egoistic, duty/rights/justice and virtue ethical corporate values with (2) increased consciousness of psychological defences in corporate discourses, in order to achieve (3) responsible environmental, social and economic corporate actions. The resulting CR-model can be tested in companies and executed through corporate strategic and operational management.

Otsikko:  A model of business ethics
Tekijät:  Svensson, G. Wood, G.
Lehti:  Journal of Business Ethics
2008 : FEB I, VOL. 77:3, p. 303-322
  This study proposes a model for business ethics to fill the gap and stimulate debate. The model includes three main components, expectations, perceptions, and evaluations. They are interconnected by five subcomponents which are society expects, organizational values, norms and beliefs, outcomes, society evaluation, and reconnection. According to the model, business ethics is a continuous and an iterative process.

Otsikko:  A reluctant stakeholder? On the perception of corporate social responsibility among European trade unions
Tekijät:  Preuss, L.
Lehti:  Business Ethics
2008 : APR, VOL. 17:2, p. 149-160
  The notion of corporate social responsibility (CSR) emerges as a specifically US-American response to challenges as to the corporate place in society. CSR is bound to come into contact, and conflict, with other approaches. Within Europe, one such area of potential conflict applies to the role of organized labour in representing employee interests. Studying the perceptions held by European trade unions on stakeholding, a considerable degree of union scepticism of CSR and its terminology is uncovered. However, at least some unions try to link the CSR discourse to traditional union goals. In addition, national differences in union responses to CSR are beginning to emerge, which may further shape the evolution of national business systems of Europe.

Otsikko:  A stakeholder approach to corporate social responsibility: A fresh perspective into theory and practice
Tekijät:  Jamali, D.
Lehti:  Journal of Business Ethics
2008 : SEP III, VOL. 82:1, p. 213-231
  In accounting for the ascendancy of stakeholder theory, this article presents an overview of two traditional conceptualizations of corporate social responsibility (CSR) by Carroll (1979) and Wood (1991), emphasizing their predominant inclination toward providing static taxonomic CSR descriptions. The case is made for a stakeholder approach to CSR, reviewing its rationale and outlining how it is integrated into recent empirical studies. A stakeholder framework, the Ethical Performance Scorecard (EPS) proposed by Spiller (2000) is adopted in order to examine the CSR approach of a sample of Lebanese and Syrian firms.

Otsikko:  A study of the relationship between personal values and moral reasoning of undergraduate business students
Tekijät:  Lan, G. (et al.)
Lehti:  Journal of Business Ethics
2008 : MAR I/II, VOL. 78:1-2, p. 121-139
  This study proves a systematic relationship between value types and levels of moral reasoning. A sample 163 of business students was examined. No statistically significant gender effect was found.

Otsikko:  A survey of managers' perceptions of corporate ethics and social responsibility and actions that may affect companies' success
Tekijät:  Cacioppe, R. Forster, N. Fox, M.
Lehti:  Journal of Business Ethics
2008 : OCT II, VOL. 82:3, p. 681-700
  This exploratory study investigates how managers and professionals see the ethical and social responsibility (SR) reputations of 60 well-known Australian and international companies, and how this influences their attitudes (here as: atts.) and behaviour (as: beh/s.) towards these organizations (as: orgs). In order to evaluate how ethical and socially responsible the 60 orgs. were seen, more than 350 MBA students, other postgraduate business students, and participants in Australian Institute of Management (Western Australia) management education programmes were surveyed in aiming to determine what these participants considered 'ethical' and 'socially responsible' beh/s. in orgs. It is also examined how the participants' beliefs influenced their atts. and intended beh/s. towards these orgs. The survey results indicate that many managers and professionals have clear views about the ethical and SR reputations of companies which affects their atts. towards these orgs. which in turn has an impact on their intended beh/s. towards them.

Otsikko:  A theory of exploitative child labor
Tekijät:  Rogers, C.A. Swinnerton, K.A.
Lehti:  Oxford Economic Papers
2008 : JAN, VOL. 60:1, p. 20-41
  This paper develops a model in which some child labour (hereafter as: c-l.) is exploitative (here as: expl). Since exploited child labourers are paid less than the value of the marginal product of labour, there is scope for policy intervention to be Pareto improving. This is illustrated by showing that a system of inspection and fines targeted on expl. c-l. increases the aggregate output produced by children. It is also established that such intervention (as: i-vntn.) secures the release of children from expl. working conditions, to their benefit. The distributional implications of the i-vntn. among employers and among children not being exploited depends on whether capital is mobile internationally, and can depend on whether the elimination of expl. c-l. is complete or partial.

Otsikko:  An analysis of 10 years of business ethics research in Strategic Management Journal: 1996-2005
Tekijät:  Robertson, C.J.
Lehti:  Journal of Business Ethics
2008 : JUL II, VOL. 80:4, p. 745-753
  From a corporate governance perspective, one of the most important jobs of a firm’s top management team is to create and maintain a positive moral environment. Business ethics has long been considered a cornerstone in the field of strategic management and a number of scholars have called for more research in this area over the years. In this study, 658 articles that appeared in Strategic Management Journal over the 10-year period between 1996 and 2005 are reviewed for business ethics focus and content. The results reveal that while business ethics research in Strategic Management Journal is on the rise, the overall focus on this research stream has been limited. The most prominent ethics theme during the review period was environmentalism, accounting for 30% of all ethics articles.

Otsikko:  An analysis of the impact of economic wealth and national culture on the rise and fall of software piracy rates
Tekijät:  Moores, T.T.
Lehti:  Journal of Business Ethics
2008 : AUG, VOL. 81:1, p. 39-51
  This article deals with the relationship between economic wealth, national culture and the level of software piracy. It is based on the Hofstede's national culture dimensions. Based on a larger sample than has previously been available (57 countries), confirmed is the expected negative relationship between economic wealth, culture (individualism and masculinity) and levels of software piracy. However, the software piracy's decline rate, however, is found to be a cultural phenomenon, with two factors, that is, power distance (PDI) and uncertainty avoidance (UAI) working in opposition. There are similar results found for a subset of 37 relatively poor countries. There is also discussion on global strategies for dealing with software piracy.

Otsikko:  An empirical investigation of the ethical perceptions of future managers with a special emphasis on gender - Turkish case
Tekijät:  Atakan, M.G.S. Burnaz, S. Topcu, Y.I.
Lehti:  Journal of Business Ethics
2008 : OCT II, VOL. 82:3, p. 573-586
  This study presents an empirical examination of the ethical perceptions (here as: prcpts.) of the future managers, that is, Turkish university students (as: u-students) majoring in the Business Administration and Industrial Engineering departments of selected public and private Turkish universities, emphasizing especially on gender. Analysed are the prcpts. of the u-students relating to the business world, the behaviours (as: beh/s.) of employees (as: e-s.), and the factors leading to unethical beh/s. The statistically significant differences uncover female students having more ethical prcpts. about the Turkish business climate, beh/s. of e-s., and the ethicalness of the beh/s. of the e-s. in comparison with the male students.

Otsikko:  An Examination of Leader Portrayals in the U.S. Business Press Following the Landmark Scandals of the Early 21st Century
Tekijät:  Hannah, D.R. Zatzick, C.D.
Lehti:  Journal of Business Ethics
2008 : JUN, VOL. 79:4, p. 361-377
  This article investigates the change of the U.S. business press's portrayals of leaders after the landmark corporate scandals of the 21st Century and the following increase in the U.S. business media's emphasis on issues of ethics in corporate leadership after the scandal. A content analysis of 180 articles about business leaders in Business Week, Fortune, and Forbes magazine is conducted, half of the articles from five years preceding the landmark scandals and half from five years following. The results do not show any evidence that the scandals had changed media's portrayals of leaders to be more ethical. The authors attribute the findings to the worldview in the U.S. business press that emphasizes leader traits and actions that have a direct impact on corporate profits.

Otsikko:  An exploratory comparison of ethical perceptions of Mexican and U.S. marketers
Tekijät:  Marta, J. Heiss, C.M. De Lurgio, S.A.
Lehti:  Journal of Business Ethics
2008 : OCT II, VOL. 82:3, p. 539-555
  This study deals with the effects of a number of background variables on ethical perceptions of marketers of Mexico and the United States (U.S). It is explored how a marketer's personal religiousness, relativism, and the ethical values influence in perceptions of the degree of ethical problems in hypothetical marketing scenarios. Differences btw. Mexican and U.S. marketers on these variables are also examined. There are shown significant differences in perception btw. the countries. The implications of these differences for cross-cultural business activities are discussed.

Otsikko:  An investigation of ethics officer independence
Tekijät:  Hoffman, W. M. Neill, J. D. Stovall, O. S.
Lehti:  Journal of Business Ethics
2008 : MAR I/II, VOL. 78:1-2, p. 87-95
  This article examines the extent to which organizational management affects the work of the ethics officer (hereafter as: EO). Especially, situations with conflict of interests are investigated. Based on 10 detailed phone interviews, it is found that reporting to management affects the performance of EO's work. Thus, the study suggests that EOs should be managed directly by corporate board of directors.

Otsikko:  Applicability of corporate social responsibility to human resources management: Perspective from Spain
Tekijät:  Fuentes-Garcia, F.J. Nunez-Tabales, J.M. Veroz-Herradon, R.
Lehti:  Journal of Business Ethics
2008 : SEP III, VOL. 82:1, p. 27-44
  In this article, the concept of Corporate Social Responsibility (CSR) is analysed in relation to Human Resources (HR) management (HRM). There are defined five potential tools with discussion on their advantages and disadvantages. Finally, the implementation of the most advanced and powerful tool, the SA8000 standard, is studied.

Otsikko:  Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility
Tekijät:  Prior, D. Surroca, J. Tribo, J.A.
Lehti:  Corporate governance
2008 : MAY, VOL. 16:3, p. 160-177
  This paper examines the connection btw. earnings management (herein as: e-mgmt.) and corporate social responsibility (CSR). E-mgmt. practices are herein argued to damage the collective interests of stakeholders. Thus, managers manipulating earnings can deal with stakeholder activism and vigilance by resorting to CSR practices.
Using archival data from a multi-national panel sample of nearly 600 firms from 26 countries from 2002 to 2004, a positive impact of e-mgmt. practices on CSR is found. This relationship holds for different robustness checks. Also, it is demonstrated that the combination of e-mgmt. and CSR has a negative impact on financial performance.

Otsikko:  Backlash hits business ethics: Finding effective strategies for communicating the importance of corporate social responsibility
Tekijät:  Stoll, M. L.
Lehti:  Journal of Business Ethics
2008 : MAR (I/II), VOL. 78:1-2, p. 17-24
  Increasing number of articles in public media argue that corporate social responsibility (hereafter as: CSR) programs have gone too far. This research analyzes those arguments. According to this article, the current backlash of business ethics can be compared to that of feminism. The current backlash is a part of long-term moral development in the organizations. Finally, the article suggests ways to communicate the importance of CSR.

Otsikko:  Beyond economic criteria: A humanistic approach to organizational survival
Tekijät:  Rosanas, J. M.
Lehti:  Journal of Business Ethics
2008 : MAR lII, VOL. 78:3, p. 447-462
  This paper is based on the study of Juan Antonio Pérez López and the goal of this paper is to present the basic principles of a theory of decision-making in organizations.

Otsikko:  Business ethics and moral motivation: a criminological perspective
Tekijät:  Heath, J.
Lehti:  Journal of Business Ethics
2008 : DEC III, VOL 83:4, p. 595-614
  The purpose of the article is to discuss the issue of white-collar crimes and moral motivation in business environments. According to the paper, in ethics there is often a consensus about the content of moral obligations, but people need to be motivated to respect them. The author aims to demonstrate how some traditional questions of business ethics can be approached by a criminological perspective. The rejection of three popular folk theories of criminal motivation (character, greed and values) by criminologists is explained. In addition, a theory is presented that involves "techniques of neutralization".

Otsikko:  Business ethics resources on the Internet
Tekijät:  Yetmar, S.A.
Lehti:  Journal of Business Ethics
2008 : JUN III, VOL. 80:2, p. 281-288
  There are an abundance of business ethics resources on the Internet. This paper details Internet resources with the following categories: Ethics Associations and Institutes, Ethics Journals, University Ethics Centers, Business Professions Code of Conduct, Business Codes of Conduct, and Ethics Cases.

Otsikko:  Can consumers buy responsibly? Analysis and solutions for market failures
Tekijät:  Valor, C.
Lehti:  Journal of Consumer Policy
2008 : SEP, VOL. 31:3, p. 315-326
  The authors study the consumers' possibilities to influence the social responsibility of companies by their consumption decisions. The result is consistent with the previous findings by confirming that responsible consumer behavior is time-consuming, economically disadvantageous and stressful for the consumers. Because of the weaknesses in the markets of responsible products, it seems to be difficult for the buyers to encourage firms to act more responsible. Therefore the author suggests that governments should support ethical shopping and require more information and mandatory reporting about corporate social responsibility.

Otsikko:  Challenges for corporate ethics in marketing genetic tests
Tekijät:  Williams-Jones, B. Ozdemir, V.
Lehti:  Journal of Business Ethics
2008 : JAN I, VOL. 77:1, p. 33-44
  In public discussion concerning ethics, biotechnology is treated as single technology. However, different biotechnologies raise different ethical questions and challenges for the corporate decision making. This paper focuses on the category of genetic testing. The marketing of two types of gene commercial genetic tests is compared. Specifically, the research focuses on two broad categories of ethical challenges: 1) truth in advertising, 2) protection of intellectual property rights. The great diversity of ethical challenges is highlighted.

Otsikko:  Character and environment: The status of virtues in organizations
Tekijät:  Alzola, M.
Lehti:  Journal of Business Ethics
2008 : MAR lII, VOL. 78:3, p. 343-357
  The writer of this paper addresses the debate between dispositionalists and situationists about the usefulness of a character-based moral theory in business ethics and organizational behavior.

Otsikko:  China's CSR expectations mature
Tekijät:  Levine, M.A.
Lehti:  China Business Review
2008 : NOV/DEC, VOL. 35:6, p. 50-53
  With Chinese (PRC) stock exchanges and agencies issuing regulations on corporate social responsibility (CSR), businesses in China have new incentives to implement CSR programs.

Otsikko:  Codes, ethics and cross-cultural differences: Stories from the implementation of a corporate code of ethics in a MNC subsidiary
Tekijät:  Helin, S. Sandström, J.
Lehti:  Journal of Business Ethics
2008 : OCT I, VOL. 82:2, p. 281-291
  This study's focus is on the cross-cultural (henceforth as: cr-clt.) aspects of the implementation of an American company's code of ethics into its Swedish subsidiary. Identified are the cr-clt. stories used by the receivers in the subsidiary when trying to explain the parent's code. These stories are conceptionalized as part of an emerging narrative of national belonging and differences. It is concluded by stressing the process of implementing codes across cultures rather than code content.

Otsikko:  Communicating sustainability: A web content analysis of North American, Asian and European firms
Tekijät:  Gill, D.L. Dickinson, S.J. Scharl, A.
Lehti:  Journal of communication management
2008 : VOL. 12:3, p. 243-262
  In this study, the authors examined corporate social responsibly thorough the automated web content analysis. The study focused on 39 oil and gas firms from Europe, North America and Asia and their ways of communicate economic, social and environmental issues in the internet. Firms' triple bottom line (TBL) reporting was also compared against the Global Reporting Initiative. The analysis of sustainability reporting revealed that there are differences between firms from different geographical locations.

Otsikko:  Complementary resources and capabilities for an ethical and environmental management: A qual/quan study
Tekijät:  Lopez-Gamero, M.D. Claver-Cortes, E. Molina-Azorin, J.F.
Lehti:  Journal of Business Ethics
2008 : OCT II, VOL. 82:3, p. 701-732
  The managerial perception of business ethics is influenced by the level of moral development and personal characteristics of managers. The forces existing in the firm environment, incl. available resources, societal expectations, sector, and regulations also influence these perceptions. The resource-based perspective is able to contribute to the analysis of ethical issues offering important insights on how they can influence the environmental strategy of the firm. The findings show that firm resources have a strong influence on business managers' ethical attitudes.

Otsikko:  Compliance with mandatory environmental reporting in financial statements: The case of Spain (2001–2003)
Tekijät:  Criado-Jimenez, I. (et al.)
Lehti:  Journal of Business Ethics
2008 : MAY II, VOL. 79:3, p. 245-262
  This paper investigates the effectiveness of SEER (social, ethical and environmental reporting) reporting, and especially the effectiveness of improved standards. The investigation is done through a study of the ICAC-2002 standard, which obliges Spanish firms to include environmental disclosures in their financial statements. The results suggest that improved regulation could increase the volume and quality of SEER disclosures, although there still remains non-compliance, and some problems of voluntary disclosure persist. Through an impression management perspective, the study reveals that as regulation improves, firms employ diverse strategies for avoiding transparency, and to attain corporate legitimacy. This argument reconciles contradicting explanations in the literature as to whether the legitimacy theory explains partial compliance with SEER regulation.

Otsikko:  Conceptualizing the dynamics of social responsibility: evidence from a case study of Estonia
Tekijät:  Alas, R. Tafel, K.
Lehti:  Journal of Business Ethics
2008 : AUG lI, VOL. 81:2, p. 371-385
  This article provides greater understanding about the awareness of corporate social responsibility in transition economies. The article provides empirical evidence using Estonia, which economy has developed fast during the last few years, as a case example. The views of 26 owners and managers of Estonian companies on the social responsibility were collected with in-depth interviews. The findings revealed some individual activity in spite of the fact that the social and environment related issues have received less attention in the economic development.

Otsikko:  Consumer perceptions of business ethical behavior in former Eastern block countries
Tekijät:  Tsalikis, J. Seaton, B.
Lehti:  Journal of Business Ethics
2008 : NOV I, VOL. 82:4, p. 919-928
  Measuring consumer perceptions of ethical business behavior, the Business Ethics Index (BEI) is extended to four ex-communist countries, that is, to Bulgaria, Poland, Romania, and Russia. For Bulgaria, the two past dimensions are on the negative side of the scale. Yet, Bulgarians appear to be optimistic for the future ethical behaviour of businesses. For the future, the same optimism is found for all four countries, the highest scores being for Romania. Three hypotheses are proposed for the unusually high scores of the past ethical perceptions by Russians.

Otsikko:  Contractarian business ethics: credentials and design criteria
Tekijät:  Wempe, B.
Lehti:  Organization Studies
2008 : VOL. 29:10, p. 1337-1355
  Contractarian business ethics (CBE) is popular in the present study of corporate morality. It is questioned how good this new trend is in business ethics theorizing. In aiming to assess CBE's credentials as a social contract argument, this study starts on a comparative analysis of the use of the social contract model in two earlier domains: i) political authority and ii) social justice. Based on this comparison, four criteria for any future CBE are developed. In order to properly apply the social contract model into the domain of corporate morality, it should be: 1. self-disciplined, 2. argumentative, 3. task-directed and 4. domain-specific.

Otsikko:  Contracts to communities: A processual model of organizational virtue
Tekijät:  Heugens, P.P.M.A.R. Kaptein, M. Oosterhout, J.(H.) van
Lehti:  Journal of Management Studies
2008 : JAN, VOL. 45:1, p. 100-121
  It is questioned: What does it take to be a good company? This question is approached in two new ways: 1. A normative answer is offered, grounded in virtue ethics, by introducing a 3-fold typology of organizational (here as: org-al.) forms. The moral goodness of each form depends on the congruence btw. its purpose and virtues. 2. A positive answer is offered in the form of a processual model tracing corporate goodness to its empirical antecedents and consequences. It is predicted that if managers succeed in establishing in their organizations the kind of virtues necessary to support collective moral agency, they can expect to reap gains like enhanced effectiveness and legitimacy. However, when neglecting their moral responsibilities, the result will likely be org-al. departure.

Otsikko:  Contrasting the behavioural business ethics approach and the institutional economic approach to business ethics: Insights from the study of Quaker employers philosophical foundations/economics & business ethics
Tekijät:  Wagner-Tsukamoto, S.
Lehti:  Journal of Business Ethics
2008 : NOV I, VOL. 82:4, p. 835-850
  It is suggested that in a modern context, institutional economics (henceforth as: i-econ.) provides a more viable business ethics (here as: b-e.) than behavioural (as: beh-al.) b-e., e.g. Kantianism or religious ethics. It is explained how the i-econ. approach to b-e. analyses morality with regard to an interaction process, favouring non-beh-al., situational intervention (here as: i-vtn.) with incentive structures and with capital exchange. This approach is argued to possibly have to be prioritized over beh-al. b-e., which tends to analyse morality at the level of the individual, favouring beh-al. i-vtn. with the individual's value, norm and belief system, e.g. through ethical pedagogy etc. Quaker ethics is used as an example of beh-al. ethics. It is concluded that through the conceptual grounding of beh-al. ethics in the economic approach, theoretical and practical limitations of beh-al. ethics, as found in a modern context, can be relaxed.

Otsikko:  Corporate charitable contributions: A corporate social performance or legitimacy strategy?
Tekijät:  Chen, J.C. Patten, D.M. Roberts, R.W.
Lehti:  Journal of Business Ethics
2008 : SEP III, VOL. 82:1, p. 131-144
  In this paper, the relation btw. firms' corporate philanthropic (henceforth as: c-phlic.) giving and their performance in three other social domains, that is, employee relations, environmental issues (here as: e-iss.), and product safety (as: pr-sfy.), is explored. Using a sample of over 380 U.S. companies' data from 1998 to 2000, it is found that worse performers in the other social areas are both more likely to make charitable contributions and that their giving's extent is larger than for better performers. Yet, in more detail the relation btw. giving and negative social performance is indicated to hold only for the e-iss. and pr-sfy. area. There is no significant association found btw. corporate philanthropy (as: c-phly.) and employee relations concerns. In general, the findings suggest that c-phly. may be more a tool of legitimization than a measure of corporate social responsibility (CSR).

Otsikko:  Corporate codes of ethics: Necessary but not sufficient
Tekijät:  Webley, S. Werner, A.
Lehti:  Business Ethics
2008 : OCT, VOL. 17:4, p. 405-415
  Reported ethical malpracticing among some of large companies around the world do not appear to be dimishing despite corporate codes of ethics. Using academic studies, survey reports and insights from the Institute of Business Ethics' work with large corporations, this study explores the reasons for that. There is found a gap btw. the existence of explicit ethical values and principles (or: code/s) and the attitudes and behaviour of the organisation. Two basic reasons seem to be at the heart of the problem: ineffective ethics programmes and deficiencies in corporate culture. It is concluded that successfully embedded corporate ethical values requires well-designed ethics policies, sustained ethical leadership and incorporation of ethics in organizational processes and strategy as part of an ethical culture throughout the organization.

Otsikko:  Corporate ethical codes: Effective instruments for influencing behavior
Tekijät:  Stevens, B.
Lehti:  Journal of Business Ethics
2008 : APR I, VOL. 78:4, p. 601-609
  This paper reviews studies of corporate ethical codes published since 2000. Culture and effective communication are key components to a code's success. It is concluded that codes be can effective instruments for shaping ethical behaviour and guiding employee decision making.

Otsikko:  Corporate social reporting: segmentation and characterization of Spanish companies
Tekijät:  Garcia-Sanchez, I.M.
Lehti:  Corporate Social Responsibility and Environmental management
2008 : JUL/AUG, VOL. 15:4, p. 187-198
  In this study, a new methodology is established in the analysis of the corporate social information (here as: infrm.) disclosed by companies. It is aimed at showing the amount of infrm. issued by companies by groups, taking into consideration the similarity in content and in the uncovered infrm. Those characteristics are identified defining or helping determine membership in each segment/informative group. It is shown that the similarity in the content and the characteristics of the uncovered infrm. is positively associated with larger-sized companies belonging to certain sectors of business activity.

Otsikko:  Corporate social responsibility (CSR): models and theories in stakeholder dialogue
Tekijät:  O'Riordan, L. Fairbrass, J.
Lehti:  Journal of Business Ethics
2008 : DEC III, VOL 83:4, s. 745-758
  Managers in pharmaceutical industry are obliged to participate in stakeholder dialogue, due to the corporate social responsibility (CSR) expectations faced by their companies. As a result the managers also have to make CSR decisions that please the company's stakeholders. In this article, prior research on the subject of stakeholder dialogue is reviewed and analyzed. The authors theorize the issue by pointing out gaps in literature, and develop a new analytical model for CSR decision making. After the publication of this paper, the model was applied in pharmaceutical firms in UK and Germany to provide comparative research data on stakeholder dialogue.

Otsikko:  Corporate social responsibility and firm size
Tekijät:  Udayasankar, K.
Lehti:  Journal of Business Ethics
2008 : DEC I, VOL. 83:2, p. 167-175
  It has been argued that due to smaller scale of operations, resource access constraints and lower visibility, SMEs are less likely to participate in corporate social responsibility initiatives than larger firms. This article studies the different economic motivations of businesses with varying levels of visibility, resource access and scale of operations. Arguments are presented to propose that in terms of these three dimensions, very small and very large firms are equally motivated to participate in CSR, whereas medium-sized firms are least motivated. This suggests a U-shaped relationship between CSR participation and the size of a firm.

Otsikko:  Corporate social responsibility and the social enterprise
Tekijät:  Cornelius, N. (et al.)
Lehti:  Journal of Business Ethics
2008 : AUG lI, VOL. 81:2, p. 355-370
  The corporate social responsibility (hereafter as CSR) and especially the internal CSR activity of companies are examined in this article from the Aristotelian-informed capabilities approach. The article discusses issues concerning the role of employee management especially in small and medium sized enterprises. Particular attention is paid to social companies, to a social consciousness and operations. The writers identified several internal CSR markers which can be utilized in the creation of evaluation frameworks for internal CSR practices.

Otsikko:  Corporate social responsibility in supply chains of global brands: A boundaryless responsibility? Clarifications, exceptions and implications
Tekijät:  Amaeshi, K.M. Osuji, O.K. Nnodim, P.
Lehti:  Journal of Business Ethics
2008 : AUG, VOL. 81:1, p. 223-234
  In developed economies, corporate social responsibility (CSR) is increasingly becoming a popular business concept, being on its way to globalization through practices and structures of the globalized capitalist world order (here as: c-w-o.), typified in Multinational Corporations (MNCs). However, CSR does not often fit too well to this c-w-o. with MNCs being challenged by the global reach of their supply chains (as: s-chs.) This article aims at challenging the often taken-for-granted-assumption that firms should be accountable for the practices of their suppliers by supporting the moral, and sometimes legal underpinnings of the concept of responsibility (as: resp.). Except where corporate control and or corporate grouping exist, identified is the use of power as a critical factor to be considered in allocating resp. in firm–supplier relationship. It is suggested that the more powerful in this relationship has a resp. to exert some moral influence on the weaker party. Highlighted is the use of code of conducts, corporate culture, anti-pressure group campaigns, personnel training and value reorientation as possible sources of mediating positive moral influence along s-chs.

Otsikko:  Corporate social responsibility of the most highly reputed European and North American firms
Tekijät:  Sotorrio, L.L. Sanchez, J.L.F.
Lehti:  Journal of Business Ethics
2008 : OCT I, VOL. 82:2, p. 379-390
  This article aims i. to analyze, using a descriptive analysis, the main differences in the level and components of social behaviour btw. European and North American firms, and ii. to contrast empirically, using a multiple linear regression model, whether the motives behind corporate social behaviour differ depending on the region or country of the firm. An indicator of social behaviour called effort in sustainability has been built by aggregating the firm's social effort with customers, employees, community and environment for a sample of the 40 European and North American most highly reputed companies from 2003 to 2004. The results indicate that the region or country of the firm influences the level, components and motivation of its social behaviour.

Otsikko:  Corporate social responsibility, investor protection, and earnings management: Some international evidence
Tekijät:  Chih, H-L. Shen, C-H. Kang, F-C.
Lehti:  Journal of Business Ethics
2008 : APR/MAY, VOL. 79:1-2, p. 179-198
  Recent allegations of accounting fraud are a strong indication of a serious decay in business ethics. In academics, this raises the concern btw. earnings management (EM) and corporate social responsibility (CSR). This study explores whether the CSR-related features of 1,653 corporations in 46 countries had a positive or negative effect on the quality of their publicly released financial information during the priod from 1993 to 2002 period. There is no question that with a greater commitment to CSR, the extent of earnings smoothing is mitigated, that of earnings losses and decreases avoidance is reduced, but the extent of earnings aggressiveness is increased.

Otsikko:  Corporate values, codes of ethics, and firm performance: A look at the Canadian context
Tekijät:  Donker, H. Poff, D. Zahir, S.
Lehti:  Journal of Business Ethics
2008 : OCT II, VOL. 82:3, p. 527-537
  This empirical study presents two new models based on corporate (here as: corp.) ethics. The 1st model numerically quantifies the corp. value index (CV-Index) based on a set of predefined parameters. The 2nd model estimates the market-to-book (as: m-to-b.) values of equity in relation to the CV-Index with other parameters. These models are applied to Canadian companies listed on the Toronto Stock Exchange (TSX). There is found statistically significant evidence that corp. values (CV-Index) positively correlates with firm performance. The results are even more significant for firms with low m-to-b. values. It is suggested that corp. ethics is vital for management, employees, share- and stakeholders, and the community as a whole.

Otsikko:  Corporations as political actors - a report of the first Swiss Master Class in Corporate Social Responsibility
Tekijät:  Rasche, A. (et al)
Lehti:  Journal of Business Ethics
2008 : JUN III, VOL. 80:2, p. 151-173
  This article presents a report on the first Swiss Master Class in Corporate Social Responsibility, which was held between the 8th and 9th December 2006 at HEC Lausanne in Switzerland. The first section introduces the topic of the master class – Corporations as Political Actors – Facing the Postnational Challenge – as well as the concept of the master class. The second section gives an overview of papers written by nine young scholars that were selected to present their research. The brief summary of each paper also includes a summary of comments from the masters, practitioners, and NGO representatives at the event. The third section brings in the perspectives of one master and one NGO representative on the discussed issues. The final section offers a brief wrap-up of the discussed topics and outlines ways to structure future conceptual and empirical research.

Otsikko:  Cross-cultural comparisons of managerial perceptions on profit
Tekijät:  Yong, A.
Lehti:  Journal of Business Ethics
2008 : NOV I, VOL. 82:4, p. 775-791
  The study explores the effects of three cultural variables i. country of employment, ii. race/ethnicity and iii. religion on managerial views of profit and 15 other business priorities. In total, 203 responses were gathered (120 randomly and 83 by quota) from executives and managers belonging to either of two race/ethnic groups (Caucasian and Chinese) and three religious denominations (Christian, Buddhist and Malay Muslim) from three different countries: Australia, Singapore and Malaysia. It is found that these three different cultural variables affected (to varying degrees) the attitudes of managers towards profit and other related business concerns.

Otsikko:  CSR, transparency and the role of intermediate organisations
Tekijät:  Dubbink, W. Graafland, J. Liedekerke, L. van
Lehti:  Journal of Business Ethics
2008 : OCT I, VOL. 82:2, p. 391-406
  This study questions how a transparency policy should be organized to enhance corporate social responsibility (CSR) behaviour of companies. Discussed are the advantages and disadvantages of two conventional policy strategies: i. the facilitation policy and ii. the command and control strategy. Using three criteria, that's efficiency, freedom and virtue, it is concluded that both strategies are defective. Most attention is paid to the facilitation strategy which is analyzed through the Dutch case. A third government policy is introduced as an alternative: the development of a self-regulating sub-system.

Otsikko:  Do competitive environments lead to the rise and spread of unethical behavior? Parallels from Enron
Tekijät:  Kulik, B. W. O'Fallon, M. J. Salimath, M. S.
Lehti:  Journal of Business Ethics
2008 : DEC III, VOL 83:4, p. 703-723
  The article aims to develop a grassroots model that depicts the structural factors influencing individuals' unethical behavior and its spread within the organization. The economics justification of the benefits of competition, and how it can be used dubiously to rationalize the use of certain structural aides, is discussed. The authors develop a theory of planned behavior that is extended from the individual level to the organization's social network. The model is then employed in predicting the conditions that may lead to unethical behavior. It is found that the network conditions supporting unethical behavior also promote its diffusion. As an example, the authors use the infamous case of Enron.

Otsikko:  Do employees care about CSR programs? A typology of employees according to their attitudes
Tekijät:  Rodrigo, P. Arenas, D.
Lehti:  Journal of Business Ethics
2008 : DEC, VOL. 83:2 p. 265-283
  The article studies employees' attitudes towards corporate social responsibility(CSR) programs. The results are based on a study of two Chilean construction firms. The analysis suggests that two types of attitudes in employees are generated when CSR programs are implemented: attitudes toward the organization and attitudes toward society. The analysis furthermore generates a typology of three different employee types: the committed worker, the indifferent worker, and the dissident worker.

Otsikko:  Does East meet West in business ethics: An introduction to the Special issue
Tekijät:  Donleavy, G.D. Lam, K-C.J. Ho, S.S.M.
Lehti:  Journal of Business Ethics
2008 : APR/MAY, VOL. 79:1-2, p. 1-8
  This introductory article presents selected papers from the 1st World Business Ethics Forum held in Hong Kong and Macau in Nov. 2006.

Otsikko:  Does it pay to be different? An analysis of the relationship between corporate social and financial performance
Tekijät:  Brammer, S. Millington, A.
Lehti:  Strategic Management Journal
2008 : DEC, VOL. 29:12, p. 1325-1343
  This study examines the relationship between corporate social performance (CSP) and corporate financial performance (CFP) within the context of a specific component of CSP, that is, corporate charitable giving. A model is estimated and used as the basis of a classification (here as: clsn.) grouping firms as to the difference btw. their actual and their predicted intensity of gift giving. The CFP attributes of the clsn. are explored. It is found that firms with both unusually high and low CSP have higher CFP than other firms, with unusually poor social performers doing best in the short run and unusually good social performers doing best over longer time horizons.

Otsikko:  Does the market value corporate environmental responsibility? An empirical examination
Tekijät:  Wahba, H.
Lehti:  Corporate Social Responsibility and Environmental management
2008 : MAR/APR, VOL. 15:2, p. 89-99
  This study aims at presenting empirical evidence as to the influence of engaging in environmental responsibility (hereafter as: env-resp.) on corporate market value in the Egyptian context. It is shown that the market compensates those firms caring for their environment, as env-resp. exerted a positive and significant coefficient on the firm market value measured by Tobin's 'q' ratio. This aligns stakeholder theory as well as resource-based theory arguments, providing supporting evidence for those studies concluding that it pays to be environmentally responsive.

Otsikko:  E-mail marketing by international hotel chains: an industry-practices update
Tekijät:  O'Connor, P.
Lehti:  Cornell hospitality quarterly: hospitality leadership through learning
2008 : FEB, VOL. 49:1, p. 42-52
  Spam is a factor that decreases the effectiveness of e-mail marketing. This article examines whether international hotel chains obey the legislative guidelines regarding the use of personal data for e-mail marketing intentions. The analysis draws mainly upon monitoring of multiple e-mail accounts over a one-year period. An analysis of the e-mail marketing practices indicates clearly that hotel companies use the personal data about customers in highly ethical way and their behavior is an example of best practice for other business branches.

Otsikko:  Effect of business education on women and men students' attitudes on corporate responsibility in society
Tekijät:  Lämsä, A-M. (et al.)
Lehti:  Journal of Business Ethics
2008 : SEP III, VOL. 82:1, p. 45-58
  In this article, described is a survey among Finnish business students in order to find answers to the questions as follows: How do business students define a well-run company?
What are their attitudes on the responsibilities of business in society?
Do the attitudes of women students differ from those of men?
What is the influence of business education on these attitudes?
Based on a sample of more than 200 students of a master's degree in business studies at two Finnish universities, it is shown that, as a whole, students value the stakeholder model of the company more than the shareholder model. However, there are differences of attitudes by gender. Business school education was found to shape women and men students' attitudes in two ways. Furthermore, it is suggested that the socio-cultural context can make a difference in how corporate social responsibility (CSR) is perceived.

Otsikko:  Embadding CRS values: the global footwear industry's evolving governance structure
Tekijät:  Lim, S-J. Phillips, J.
Lehti:  Journal of Business Ethics
2008 : AUG, VOL. 81:1, p. 143-156
  It is proposed in this article that an alteration in the supply chain's governance, from an arms-length market model to a collaborative partnership, will often be necessary to implement CSR. The market model forces contractors to focus on price and delivery when competing for the lead firm's business, at best rendering CSR observance secondary. A cooperative partnership with the lead firm giving selected suppliers secure product orders etc. removes disincentives and adds incentives for CSR compliance. In time, their business philosophy should shift toward pursuing CSR as an end in itself. These hypotheses are examined in the context of the athletic footwear sector with Nike, Inc.

Otsikko:  Embedding corporate responsibility into supply: A snapshot of progress
Tekijät:  Harwood, I. Humby, S.
Lehti:  European Management Journal
2008 : JUN, VOL 26:3, p. 166-174
  This paper presents the findings of a pilot study of corporate responsibility (CR) within the procurement processes of 9 large organisations, with a predominant focus on service providers and utilities. Cross-case analysis shows that the rate of CR developments and the focus of CR elements that are given priority vary significantly. A number of key issues incl. terminological complexity and CR data measurement, integrity and sharing before using force-field analysis to explore some of the key issues are discussed.

Otsikko:  Enhancing business ethics: Using cases to teach moral reasoning
Tekijät:  Falkenberg, L. Woiceshyn, J.
Lehti:  Journal of Business Ethics
2008 : MAY II, VOL. 79:3, p. 213-217
  There is a growing trend of required ethics instruction in the business school curriculum. This trend creates a need for relevant teaching materials. In this article it is discussed how business ethics cases can facilitate the development of students' deductive, inductive and critical reasoning skills.

Otsikko:  Ethical cycles and trends: Evidence and implications
Tekijät:  Conroy, S.J. Emerson, T.L.N.
Lehti:  Journal of Business Ethics
2008 : SEP II, VOL. 81:4, p. 905-911
  High-profile corporate scandals remind of the 1980s corporate raider scandals, suggesting ethical scandals possibly occuring in waves. Herein, a framework is provided for analysis of this question by suggesting that ethical attitudes may be cyclical about long-term secular trend´s. Some empirical evidence is provided from previously published work for the existence of cycles and a potential mechanism for their propagation, that is, widespread publicity about an especially salient event, e.g. Enron. Furthermore, it is posited that long-run secular trends would be affected through more deliberate, cognitive means, e.g. instruction in business ethics.

Otsikko:  Ethical distance in corrupt firms: How do innocent bystanders become guilty perpetrators?
Tekijät:  Zyglidopoulos, S. C. Fleming, P. J.
Lehti:  Journal of Business Ethics
2008 : MAR I/II, VOL. 78:1-2, p. 265-274
  This article proposes a model of ethical distance. The study identifies four types of individual actors in corrupt organizations: bystanders, innocent participants, active rationalizers, and guilty perpetrators. The study examines how individuals move along the "continuum of destructiveness". In addition to the traditional explanations emphasizing the importance of socialization and institutional factors, this study suggests that the distance between act and its consequences is an essential factor.

Otsikko:  Ethical issues related to the mass marketing of securities
Tekijät:  Coyne, M. P. Traflet, J. M.
Lehti:  Journal of Business Ethics
2008 : MAR I/II, VOL. 78:1-2, p. 193-198
  This study discusses the mass marketing of securities. The article argues that securities should be considered in the same category with tobacco and alcohol due to the risk associated with them. The current marketing guidelines of NYSE are evaluated. Using the examples, the study shows that some advertisements are misleading.

Otsikko:  Ethical leadership for the professions: Fostering a moral community
Tekijät:  Sama, L. M. Shoaf, V.
Lehti:  Journal of Business Ethics
2008 : MAR (I/II), VOL. 78:1-2, p. 39-46
  This article examines how professions act as moral communities. In addition, the effect that morally intelligent professional leader has on his or her work organization is illustrated. A model of ethical leadership in professions is presented. Finally, study proposes recommendations and implications.

Otsikko:  Ethical managerial behaviour as an antecedent of organizational social capital
Tekijät:  Pastoriza, D. Ariño, M. A. Ricart, J. E.
Lehti:  Journal of Business Ethics
2008 : MAR lII, VOL. 78:3, p. 329-341
  This paper discusses about the impact of ethical managerial behavior to the development of organizations social capital (OSC).

Otsikko:  Ethical stewardship - Implications for leadership and trust
Tekijät:  Caldwell, C. (et al.)
Lehti:  Journal of Business Ethics
2008 : MAR I/II, VOL. 78:1-2, p. 153-164
  This article concentrates on ethical stewardship. It is defined as a role of the leader and is based on trust. According to the article, ethical stewardship is achieved when leaders earn the trust and followership of their subordinates that they serve. A model illustrating the connection between leadership behaviors, perceptions of trustworthiness and the nature of ethical stewardship is presented.

Otsikko:  Ethics in today's business world: reflections from business scholars
Tekijät:  Tenbrunsel, A. E.
Lehti:  Journal of Business Ethics
2008 : JUN, VOL 80:1 p. 1-4
  The paper discusses the issue of ethics within the academic business community. Specifically the article introduces the effects of mispredicting one’s behaviour, the manipulation of voting systems and accounting ethics and advises the reader to browse the article in the journal where the certain topic is discussed more specific. To conclude, the paper is an introduction to the ethical issues in business.

Otsikko:  Ethics problems and problems with ethics: Toward a pro-management theory
Tekijät:  Donaldson, L.
Lehti:  Journal of Business Ethics
2008 : MAR lII, VOL. 78:3, p. 299-311
  The writer argues that teaching of business ethics in business schools can be ineffectual and counter-productive. As a solution the writer offers Pro-management theory approach that consist three components: structural functionalism, strategic functionalism and stewardship.

Otsikko:  Ethics vs. IT ethics: do undergraduate students perceive a difference?
Tekijät:  Molnar, K. K. Kletke, M. G. Chongwatpol, J.
Lehti:  Journal of Business Ethics
2008 : DEC III, VOL 83:4, p. 657-671
  The paper studies the perceptions of undergraduate students about whether it is more acceptable to cheat using IT than cheat without using IT, and whether it is more acceptable for them to cheat than for others to cheat. Also the tendency to cheat of business discipline-related majors compared to non business discipline-related majors was examined. Using questionnaires aimed at students, the authors find that in general, students perceive cheating more acceptable when using IT than without using it. Furthermore, their own cheating was perceived more acceptable than others' cheating, this perception being stronger when there was IT involved. No significant difference between business discipline-related majors and non business discipline-related majors was found.

Otsikko:  Ethics, power and communities: Corporate social responsibility revisted
Tekijät:  Kleinrichert, D.
Lehti:  Journal of Business Ethics
2008 : MAR lII, VOL. 78:3, p. 475-485
  The writer presents a revised model of Corporate Social Responsibility (CSR). This model emphasize the role of corporate community involvement in intra-organizational ally-building.

Otsikko:  European and American perspectives on corporate social responsibility
Tekijät:  Phillips, R.
Lehti:  Business Ethics
2008 : JAN, VOL. 17:1, p. 69-73
  This article provides comments on the writings of Borgerson and Jones and their views on corporate social responsibility (hereafter as CSR). The author continues the discussion about CSR and the similarities and differences between European and American viewpoints.

Otsikko:  Fostering creativity and innovation without encouraging unethical behavior
Tekijät:  Baucus, M.S. (et al.)
Lehti:  Journal of Business Ethics
2008 : AUG, VOL. 81:1, p. 97-115
  The authors identified four categories of behaviour quoted as a implement for furthering creativity that pose serious ethical questions: (1) breaking rules and standard operating procedures; (2) challenging authority and avoiding tradition; (3) creating conflict, competition and stress; and (4) taking risks. The categories are discussed, identifying supporting research in brief.

Otsikko:  Fostering ethics research: An analysis of the accounting, finance and marketing disciplines
Tekijät:  Bernardi, R.A. (et al.)
Lehti:  Journal of Business Ethics
2008 : SEP III, VOL. 82:1, p. 157-170
  This article compares the level of ethics research published in 25 business ethics journals and the Top-40 journals for the accounting (here as: acc.), finance (as: fin.), and marketing (as: mrkg.) disciplines (hereafter as: dspls). An increasing level of ethics research in the acc. and mrkg. dspls. starting in 1992 is documented. While the level of fin. doctorates reported by the Association to Advance Collegiate Schools of Business (AACSB) has increased at a higher rate (40.4 percent) than acc. (18.4 percent) and mrkg. (32.2 percent) since 1995, this increase has not been shown in the level of ethics scholarship (as: s-ship) in fin. The level of ethics s-ship in fin. stayed relatively constant from 1987 to 2005 at an average of seven co-author-adjusted (as: co-a-ajd.) articles yearly. However, both the acc. and mrkg. dspls. now regularly publish about 50 co-a-ajd. articles annually.

Otsikko:  Four design criteria for any future contractarian theory of business ethics
Tekijät:  Wempe, B.
Lehti:  Journal of Business Ethics
2008 : SEP I, VOL. 81:3, p. 697-714
  The quality of Integrative Social Contracts Theory (ISCT) is assessed as a social contract (here as: s-c.) argument. Performed is a comparative analysis of the use of the s-c. model as a theory of political authority and as a theory of social justice. Building on this comparison, four criteria for any future contractarian theory of business ethics (CBE) are developed. To apply the s-c. model properly to business ethics, it should be: 1. self-disciplined, 2. argumentative, 3. task-directed, and 4. domain-specific.

Otsikko:  Gender diversity in corporate governance and top management
Tekijät:  Francoeur, C. Labelle, R. Sinclair-Desgagné, B.
Lehti:  Journal of Business Ethics
2008 : AUG, VOL. 81:1, p. 83-95
  The article discusses whether and how women who join in the firm's board of directors and senior management improve financial performance. Using the Fama and French valuation framework, the results show that firms do obtain positive and significant abnormal results when there is a high proportion of female officers. The participation of women in in both management and governance systems does not seem to make a significant difference in this case.

Otsikko:  Getting to the bottom line: An exploration of gender and earnings quality
Tekijät:  Krishnan, G. V. Parsons, L. M.
Lehti:  Journal of Business Ethics
2008 : MAR I/II, VOL. 78:1-2, p. 65-76
  The concept of earnings quality is defined as the degree to which financial reports capture the real economic situation of the company. According to the former research, some factors can affect the quality of reported earnings. This study investigates whether gender diversity in senior management affects earnings quality. The main finding is that companies with higher gender diversity in senior management report higher earnings. In addition, there is a positive correlation between gender diversity and earnings quality.

Otsikko:  How can a ratings-based method for assessing corporate social responsibility (CSR) provide an incentive to firms excluded from socially responsible investment indices to invest in CSR?
Tekijät:  Adam, A.M. Shavit, T.
Lehti:  Journal of Business Ethics
2008 : NOV I, VOL. 82:4, p. 899-905
  Socially Responsible Investment (SRI) indices have a key role in the stock markets. There is the following question: Does the ratings-based (here as: r-b.) methodology (as: mdgly.) for assessing corporate social responsibility (CSR) provide an incentive to firms excluded from SRI indices to invest in CSR? Not in its current format. The r-b. mdgly. used by SRI indices in their selection processes excludes many companies by creating limited-membership lists. This received r-b. structure, however, offers an incentive for most of the excluded companies to invest in improving their levels of CSR. This article aims to offer a theoretical reply to the question of the title. Among others, it is shown that when all firms are publicly ranked according to SRI index parameters, such indices can create a market incentive for increased investment by firms in improving their performance in the area of CSR.

Otsikko:  How corporate social responsibility is defined: an analysis of 37 definitions
Tekijät:  Dahlsrud, A.
Lehti:  Corporate Social Responsibility and Environmental management
2008 : JAN/FEB, VOL. 15:1, p. 1-13
  The definition of CSR remains ambiguous, despite of many efforts to develop a clear definition. Based on a content analysis of existing CSR definitions, this article presents five dimensions of CSR and examines the frequency in which each of them are used in CSR definitions. The definitions are found to be largely congruent suggesting that the remaining confusion stems from the differences in the specific context where CSR is socially constructed.

Otsikko:  How global is the Global Compact?
Tekijät:  Bremer, J.A.
Lehti:  Business Ethics
2008 : JUL, VOL. 17:3, p. 227-244
  Started in 2000 by the United Nations (UN), the Global Compact (GC) promotes private sector compliance with 10 basic principles including human rights, labour standards, the environment, and anti-corruption. GC's sponsors aim to establish a global corporate social responsibility (CSR) network based on an engagement to observe the 10 principles adopted by companies. The study analyzes the GC's progress toward building a global network from its launch through 2006. It is found that, while the GC's nominal membership amount of nearly 3000 companies makes it the largest system among collective action institutions (CAIs) for CSR, the GC has not reached 'critical mass'. Deficiences in the emergent global network consist of limited market penetration among the largest corporations, a membership leaning towards Western European companies, and major weaknesses in its reporting system compliance. It is concluded that the GC has to improve both compliance and penetration if it aims to succeed in building a global standard for CSR.

Otsikko:  Hypocrisies of fairness: Towards a more reflexive ethical base in organizational justice research and practice
Tekijät:  Fortin, M. Fellenz, M. R.
Lehti:  Journal of Business Ethics
2008 : MAR lII, VOL. 78:3, p. 415-433
  In this study three types of mechanisms: the dimensions of power, and individual- and social-level dynamics are used to identify managers possibilities to manage the formulate of fairness judgments for their organization.

Otsikko:  Impacts of corporate code of conduct on labor standards: A case Study of Reebok's athletic footwear supplier factory in China
Tekijät:  Yu, X.
Lehti:  Journal of Business Ethics
2008 : SEP I, VOL. 81:3, p. 513-529
  This study examines the social impacts of labour-related (henceforth as: l-rtd.) corporate social responsibility (CSR) policies or corporate codes of conduct on upholding labour standards (here as: l-stds.) based on a case study of CSR discourses and codes implementation of Reebok, a leading branded company enjoying a high-profiled image for its human rights achievement, in a large Taiwanese-invested athletic footwear factory located in South China. It is found that although implementation of Reebok l-rtd. codes has resulted in a "race to ethical and legal minimum" l-stds. when previous seriously illegal labour rights abuses were curbed, Chinese workers were forced to work harder and faster but, earned less payment and the employee-elected trade union installed through codes implementation operated more like a "company union" rather than an autonomous workers' organization representing workers' interests. The result is argued to be determined by both structural forces and agency-related factors embedded in industrial, national and local contexts. It is found that the effectiveness of Reebok l-rtd. codes is constrained not only by unsolved tension btw. Reebok's incitement for profit maximization and commitment to workers' human rights, but also by hard-nosed competition realities at marketplace, and Chinese government's insufficient protection of labour rights. Despite based on a single case study, these findings illuminate key determinants inhibiting the effectiveness of l-rtd. CSR policies or codes in upholding l-stds., and thus two possible way-outs of the deadlock: 1. sharing cost for improving l-stds. among key players in global supply chain, and 2. combining regulatory power of voluntary codes and compulsory state legislations.

Otsikko:  Implementing responsible business behavior from a strategic management perspective: Developing a framework for Austrian SMEs
Tekijät:  Avram, D.O. Kühne, S.
Lehti:  Journal of Business Ethics
2008 : OCT I, VOL. 82:2, p. 463-475
  This paper contributes to an expanding body of literature analyzing the social responsibilities of SMEs by setting out a conceptual framework based on the Strategic Management Theory linking social issues to the creation of sustained competitive advantages for SMEs. Based on the findings and the discussion, this paper presents a strategic planning tool for SMEs which aim to include responsible business behavior (RBB) into the corporate strategy.

Otsikko:  Integrating ethics into action theory and organizational theory
Tekijät:  Argandona, A.
Lehti:  Journal of Business Ethics
2008 : MAR lII, VOL. 78:3, p. 435-446
  In this article the writer presents some of the most significant aspects of professor Juan Antonio PérezLópez theories about the integration of ethics in management.

Otsikko:  Integrating Ethics into Management
Tekijät:  Melé, Domènec
Lehti:  Journal of Business Ethics
2008 : MAR, Vol. 78:3, p. 291-297
  This issue of Journal of Business Ethics presents thirteen articles presented 14th International Symposium on "Ethics, Business and Society" in IESE Business School on 18th and 19th May, 2006. In this article the writer sums up the background information about those studies.

Otsikko:  International bribery: Does a written code of ethics make a difference in perceptions of business professionals
Tekijät:  McKinney, J.A. Moore, C.W.
Lehti:  Journal of Business Ethics
2008 : APR/MAY, VOL. 79:1-2, p. 103-111
  This article deals with the attitudes of United States (U.S.) business professionals on the issue of international (here as: int-al.) bribery (as: b-ry). It is especially explored whether or not having a written code of ethics (as: c-of-eth.) has an effect on these attitudes. Attitudes concerning whether or not int-al. bribery is ever acceptable showed to be wide dispersed. Respondents from firms having a written c-of-eth. were significantly less likely to find int-al. b-ry. acceptable. Firms generating revenues from int-al. operations were significantly more likely to have a written c-of-eth. than were firms which did not generate revenues from int-al. operations.

Otsikko:  Irresponsible lending? A case study of a U.K. credit industry reform initiative
Tekijät:  Richards, M. Palmer, P. Bogdanova, M.
Lehti:  Journal of Business Ethics
2008 : SEP I, VOL. 81:3, p. 499-512
  This paper deals with the progress of an initiative to create a Responsible Lending Index (RLI) for the credit industry. However, despite initial support from some banks, consumer bodies and the Chair of the Treasury Select Committee, it failed to get sufficient support from financial institutions in its original format. Thus, a revised alternative, the Responsible Lending Initiative, was proposed. However, the trade body of the credit industry, the Association of Payment Clearing Service (APACS), effectively destroyed the proposal. This article describes an attempt to address the challenges in the credit card industry with the initiation of the RLI, reflected in stakeholder discourse and in the context of a wider concern expressed by the involved stakeholders as to the need for greater responsibility in the lending practices of the banking industry.

Otsikko:  Is competition law an impediment to CSR?
Tekijät:  Dubbink, W. Putten, F. P. van der
Lehti:  Journal of Business Ethics
2008 : DEC II, VOL 83:3, p. 381-395
  The article addresses the question whether the new competition regulation in Netherlands allows for reasonable exceptions in prohibited inter-firm co-operation, in other words, does it allow for the possibility of well organized though not perfect markets. An empirical case study of the relationship between the new regulation and corporate social responsibility (CSR) is conducted. The findings of the case study reveal that actors in the Dutch competition and legal environment are ready to allow for exceptions to the regulation, believing that reasonable judgements can formulate reasonable pricing, thus enabling the existence of well organized but not perfect markets.

Otsikko:  Is disclosure the right way to comply with stakeholders? The Shell case
Tekijät:  Ortiz martinez, E. Crowther, D.
Lehti:  Business Ethics
2008 : JAN, VOL. 17:1, p. 13-22
  This article uses a lexical analysis approach to gain a better understanding about corporate social disclosure and corporate reporting in general. The findings reported in this article are part of a larger research project related to oil company Shell. The results of the text analysis show that transparency is important part of organization's reporting particularly for the external stakeholders.

Otsikko:  Is the culture of family firms really different? A value-based model for its survival through generations
Tekijät:  Vallejo, M.C.
Lehti:  Journal of Business Ethics
2008 : AUG lI, VOL. 81:2, p. 261-279
  This article presents a study in which the organizational culture of family firms was compared with the culture of other type of companies. The generally accepted theories of business administration are used as a theoretical frame in this examination. The questionnaire study was carried out with a sample of 410 individuals from 126 different companies. The purpose of the comparison was to support the managing of family businesses. The paper identified several differences between organization cultures.

Otsikko:  Let's talk rights: Messages for the just corporation-transforming the economy through the language of rights
Tekijät:  Wettstein, F.
Lehti:  Journal of Business Ethics
2008 : MAR I/II, VOL. 78:1-2, p. 247-263
  This article focuses on the importance of language of rights in improving the situation of the least advantaged in the world. The language of rights provides necessary vocabulary for economists and helps to define duties. Thus, multinational companies play an important role in the justice of global economy. Focusing on capabilities instead of causes, multinational companies can be considered more active players in the field of global rights.

Otsikko:  Location, location, location: Film corporations' social responsibilities
Tekijät:  Beeton, S.
Lehti:  Journal of Travel & Tourism Marketing
2008 : VOL. 24:2-3, p. 107-114
  Many TV series are filmed in small rural communities often trying to deal with issues of rural decline. For these communities, increasing tourism is an extremely attractive option. Entrepreneurial film-tourism business activities e.g. guided tours, branded souvenirs, and guidebooks can also support the communities. However, the community may be left to deal with increased visitation and often a loss of privacy. Film companies have a vested interest in maintaining a positive relationship with the location communities, especially if they wish to continue filming. It is argued in this paper that there is the need to consider their responsibilities to the communities.

Otsikko:  Managerial contracting and corporate social responsibility
Tekijät:  Baron, D.P.
Lehti:  Journal of Public Economics
2008 : FEB, VOL. 92:1-2, p. 268-288
  A theory of corporate social responsibility (CSR) is presented in the form of the private provision of public goods and private redistribution by a firm. There are three explanations for compensation systems encompassing social performance: 1. Consumers may reward the firm for its social expenditures (here as: soc.exps.), 2. managers may have personal preferences for contributing to social causes, 3. the shareholder clientele a firm attracts may prefer soc-exps. Social and profit incentives are higher powered the more consumers reward the firm. In addition, there are more reported results in detail.

Otsikko:  Managerial decision-making on moral issues and the effects of teaching ethics
Tekijät:  Awasthi, V. N.
Lehti:  Journal of Business Ethics
2008 : MAR I/II, VOL. 78:1-2, p. 207-223
  Applying judgment and decision-making perspective, this study examines managerial behavior in situations with unethical overtones. Those tones are presented in managerial frame instead of ethical one. According to the model, managerial judgment leads to managerial action. The study uses a sample of 49 MBA-students to examine the effect taking an ethics course has on ethical and managerial judgment. It was found that taking an ethics course directly affects managerial judgment.

Otsikko:  Managing strategy in turbulent environments
Tekijät:  Perrott, B.E.
Lehti:  Journal of General Management
2008 : SPRING, VOL. 33:3, p. 21-30
  A challenging future if faced by managers (hereafter as: mgrs.) who will need to work smarter to achieve growth and profit targets of organizations. Senior mgrs. and boards see the market-place as getting more complex and challenging. With the increasing environmental turbulence, strategic (as: str.) issues challenging the way an organisation plans and implements its strategy emerge more frequently. Responsibilities and the balance of power and decision-making btw. those who manage and those who govern are brought into question etc. ... Str. issue processing techniques provide the opportunity for mgrs. to identify issues and plan appropriate actions.

Otsikko:  Managing the risks associated with using biomedical ethics advice
Tekijät:  Eaton, M. L.
Lehti:  Journal of Business Ethics
2008 : JAN I, VOL. 77:1, p. 99-109
  This paper explores the existing negative discussion about the corporate use of ethics advice by bioscience companies. In addition, it offer suggestions how companies can manage the biomedical ethics advice obtained and avoid the criticism.

Otsikko:  Mental models, moral imagination and system thinking in the age of globalization
Tekijät:  Werhane, P. H.
Lehti:  Journal of Business Ethics
2008 : MAR lII, VOL. 78:3, p. 463-474
  The writer presents a values-based model for corporate governance in challenging multi-cultural and economic settings.

Otsikko:  Methodological pluralism
Tekijät:  Judge, W. (ed.)
Lehti:  Corporate governance
2008 : JUL, VOL. 16:4, p. (ii)
  This editorial presents the issue's articles as follows:
"Patterns of compliance with the German corporate governance code" by T. Talaulicar and A.V. Werder ;
"Corporate social responsibility and international development: critical assessment" by J.G. Frynas ;
"Toward a social capital theory of director selection" by Y. Kim and A.A. Cannella ;
"Multinational corporation codes of conduct: governance tools for corporate social responsibility?" by K. Bondy, D. Matten and J. Moon ;
"Does ownership structure affect performance? Evidence from the Italian market" by F. Perrini, G. Rossi and B. Rovetta ;
"Beyond facts and figures: the role of emotions in boardroom dynamics" by E. Brundin and M. Nordqvist ;
"Ownership concentration and corporate performance: a causal analysis with Japanese panel data" by Y. Hu and S. Izumida ;
"Institutions and voluntary compliance: the disclosure of individual executive pay in Germany" by A. Chizema.

Otsikko:  Moral issues and gender differences in ethical judgment using Reidenbach and Robin's (1990) multidimensional ethics scale: Implications in teaching of business ethics
Tekijät:  Nguyen, N. T. (et al.)
Lehti:  Journal of Business Ethics
2008 : FEB II, VOL. 77:4, p. 417-430
  This study uses multidimensional ethics scale (hereafter as: MES) by Reidenbach and Robin to examine gender differences in ethical judgment. A sample consists of 340 undergraduate business students. The measures are ethical judgment, moral equity, relativism and contractualism. The cases of 'sales', 'auto', and 'retail' were presented to the students. The gender effect on ethical decision making was found to be non-significant after controlling for variations in moral issues. Before that, female students displayed a higher level of ethical judgment.

Otsikko:  Moral motivation across ethical theories: What can we learn for designing corporate ethics programs?
Tekijät:  Colle, S. de Werhane, P.H.
Lehti:  Journal of Business Ethics
2008 : SEP II, VOL. 81:4, p. 751-764
  This article discusses on the implications for improving the design of corporate ethics programs with the focus on the moral motivation accounts offered by main ethical theories. Virtue ethics, deontological ethics and utilitarianism offer different criteria of judgment to face moral dilemmas, e.g. Aristotle's virtues of character, Kant's categorical imperative, and Mill's greatest happiness principle. Herein, dealt with is the problem of moral motivation, and examined is the different rationale provided by the main ethical theories.

Otsikko:  Multi-stakeholder labour monitoring organizations: egoists, instrumentalists, or moralists?
Tekijät:  Everett, J. S. Neu, D. Martinez, D.
Lehti:  Journal of Business Ethics
2008 : AUG, VOL. 81:1, p. 117-142
  The article deals with leading multi-stakeholder labour monitoring organizations operating in the maquiladora industry. The organizations' board compositions, codes of conduct and monitoring enforcement strategies are examined as a implement of tentatively positioning them along an "egoist-instrumentalist-moralist" ethical culture continuum. That provides insights the organizations' broader stakeholders perceived salience, the effectiveness of codes of conduct on workplace practices, and also the role of ethics in the organizations' governance and accountability.

Otsikko:  Multinational corporations and local communities: A critical analysis of conflict
Tekijät:  Calvano, L.
Lehti:  Journal of Business Ethics
2008 : NOV I, VOL. 82:4, p. 793-805
  Executives, scholars, activists, and community leaders are calling for companies to get more accountable for the impact of their activities on external stakeholders (henceforth as: s-h/s). However, managers must first understand the causes of conflict with local communities (here as: commts.), and commts. have to realize the ways of action available to challenge activities seen as harmful to their interests. This article presents a framework for exploring the factors contributing to multinational and community conflict incl. s-h/s. power inequality, s-h/s. perception gaps and cultural context. Moreover, described are some of the ways for commts. to increase their leverage in the case of conflict.

Otsikko:  Mutual fund compliance officer independence and corporate governance
Tekijät:  Hoffman, W.M Neill, J.D Stovall, O.S
Lehti:  Corporate governance
2008 : JAN, VOL. 16:1, p. 52-60
  The paper surveys recent Security and Exchange Commission regulations (SEC Rule 38a-1) that are intended to increase the independence of mutual fund compliance officers. The purpose of the survey is to provide an in-depth discussion of the types of illegal activities that have occurred in the mutual fund industry and analyze the new SEC regulations aimed to hold back such unethical activities in an attempt to determine whether the regulations are working as planned and explore the implications of the new SEC regulations for corporate governance. The survey was made through unrecorded phone interviews with four mutual fund compliance officers and two board members. To conclude, all the interviewees supported the Rule 38a-1 and the changes brought on by the rule in the United States. The Rule 38a-1 has resulted in greater CCO independence in the mutual fund industry and thereby enhanced mutual fund board of directors’ ability to govern.

Otsikko:  Oil transnational corporations: corporate social responsibility and environmental sustainability
Tekijät:  Edoho, F.M.
Lehti:  Corporate Social Responsibility and Environmental management
2008 : JUL/AUG, VOL. 15:4, p. 210-222
  Corporate social responsibility (CSR) plays the main role in the debate on the operations of transnational (here as: t-n.) corporations in the developing countries. Some t-n. corporations are set in a collision course with their Niger Delta host communities demanding environmental sustainability. Unresponsiveness of oil firms to community demands for CSR is increasing the volatility of the Nigerian oil industry. Until oil firms initiate authentic CSR strategies to address the environmental damage from their operations, this problem will intensify. At the core of the strategies is recognizing the host communities as bona fide stakeholders and addressing their socioeconomic needs.

Otsikko:  Opportunities and problems of standardized ethics initiatives - A stakeholder theory perspective
Tekijät:  Gilbert, D.U. Rasche, A.
Lehti:  Journal of Business Ethics
2008 : OCT II, VOL. 82:3, p. 755-773
  Viewing from the perspective of stakeholder theory, this article explains problems and opportunities created by standardized ethics initiatives (here as: s-e-inits.), e.g. the UN Global Compact. S-e-inits. are critically evaluated by drawing on descriptive, instrumental, and normative stakeholder theory. It is explained why these standards are helpful tools when it comes to 'managing' stakeholder relations but also facing considerable limitations that can eventually complicate their successful expansion. Possible ways to cope with the identified problems are outlined. Hence, it is shown how standard-setting institutions can improve the initiatives offered by them.

Otsikko:  Organizational commitment: A proposal for a wider ethical conceptualization of 'normative commitment'
Tekijät:  González, T.F. Guillén, M.
Lehti:  Journal of Business Ethics
2008 : MAR lII, VOL. 78:3, p. 401-414
  Aristotelian approach was used in this paper to investigate the nature and ethical dimensions of the concept of organizational commitment.

Otsikko:  Organizational isomorphism and corruption in financial institutions: empirical research in emerging countries
Tekijät:  Venard, B. Hanafi, M.
Lehti:  Journal of Business Ethics
2008 : AUG lI, VOL. 81:2, p. 481-498
  The article discusses issues concerning corruption in financial institutions focusing on the emerging countries' situation. The discussion draws on data gathered in face-to-face interviews carried out with 70 top managers of financial institutions. A Structural equation model was used to test the hypotheses and gain a better understanding about the institutional reasons for corruption. The results from 18 different emerging countries show that the link between organizational isomorphism and corruption.

Otsikko:  Perceived behavioral integrity: relationships with employee attitudes, well-being, and absenteeism
Tekijät:  Prottas, D.J.
Lehti:  Journal of Business Ethics
2008 : AUG lI, VOL. 81:2, p. 313-322
  The author focused on the ethical behavior of managers in this study. In the article, the connection between perceived behavioral integrity and workers' satisfaction, welfare and absences was studied. The testing of hypotheses was based on the material of the National Study of the Changing Workforce. The multivariate and univariate methods were used in the data analysis. Particular attention was paid on gender differences, however the study revealed no support for gender related hypothesis.

Otsikko:  Performance of ethical mutual funds in Spain: sacrifice or premium?
Tekijät:  Fernandez-Izquierdo, A. Matallin-Saez, J.C.
Lehti:  Journal of Business Ethics
2008 : AUG lI, VOL. 81:2, p. 247-260
  The authors focused on the Spanish retail market as a case study on ethical investments. The aim was to analyze the annual financial performance of socially responsible funds and the effects on investors. The style analysis is based on the Spanish Securities and Markets Commission data and it covered three year period with a sample of 2064 funds. The conclusions of the paper reveal that ethical investment funds should not be considered as sacrifices.

Otsikko:  Power and size of firms as reflected in cleaning subcontractors' practices of social responsibility
Tekijät:  Nisim, S. Benjamin, O.
Lehti:  Journal of Business Ethics
2008 : DEC III, VOL 83:4, p. 673-683
  The purpose of the paper is to investigate the role of firm size in the power relations of inter-organizational networks. Corporate social responsibility practices among cleaning subcontractors are studied in three different sized firms, using semi-structured interviews. The results of the study reveal that large client-firm pressures affect the legal and ethical dimensions of social responsibility. The findings indicate that all the four dimensions of Carroll's corporate social responsibility model (economic, philanthropic, legal and ethical) ought to be evaluated against a fifth root dimension: inter-personal commitment.

Otsikko:  Principles and influence in codes of ethics: a centering resonance analysis comparing pre- and post-Sarbanes-Oxley codes of ethics
Tekijät:  Canary, H.E. Jennings, M.M.
Lehti:  Journal of Business Ethics
2008 : JUN III, VOL. 80:2, p. 263-278
  The paper examines the similarities and differences in pre- and post-Sarbanes-Oxley corporate ethics codes and codes of conduct using the framework of structuration theory. Following the passage of the Sarbanes-Oxley (SOX) legislation in 2002 in the United States, publicly traded companies there undertook development and revision of their codes of ethics in response to new regulatory requirements as well as incentives under the U.S. Corporate Sentencing Guidelines, which were also revised as part of the SOX mandates. Questions that remain are whether these new or revised codes are effective means of communicating changed ethical foci and attitudes in organizations. Centering resonance analysis (CRA) is used to identify differences and similarities across time and industries by analyzing word networks of 46 pre- and post-SOX corporate codes of ethics. Analyses focus on content and structure of generated word networks as well as resulting factors that emerged from the texts. Results are interpreted from the structuration perspective that content and structure of codes are constrained and enabled by system structures while they function to produce and reproduce those structures. Results indicate that corporate codes of ethics are formal discourses of ethics, laws, and control. Code structure has changed across time, with an increased emphasis on compliance in post-SOX codes.

Otsikko:  Professional ethical standards, corporate social responsibility, and the perceived role of ethics and social responsibility
Tekijät:  Valentine, S. Fleischmann, G.
Lehti:  Journal of Business Ethics
2008 : OCT II, VOL. 82:3, p. 657-666
  This study explores many proposed relationships (henceforth as: r-ships) among professional ethical standards, corporate social responsibility (CSR), and the perceived role of ethics and social responsibility (SR). Data are gathered using mailed self-report questionnaire from over 310 business managers registered with a large professional research association. Using mediated regression analysis, it is indicated that perceptions of CSR partially mediated the positive r-ship btw. perceived professional ethical standards (as: prcd. prof. e-stds.) and the believed importance of ethics and SR. Perceptions of CSR also fully mediated the negative r-ship btw. prcd. prof. e-stds. and the subordination of ethics and SR. The results suggest that professions should develop e-stds. to encourage SR.

Otsikko:  Promoting ethical reflection in the teaching of business ethics
Tekijät:  Harris, H.
Lehti:  Business Ethics
2008 : OCT, VOL. 17:4, p. 379-390
  Based on a case study, the purpose of business ethics teaching, the importance of reflection and the evaluation of ethics teaching is considered. This paper considers changes in the design and delivery of the international management (here as: mgmt.) ethics and values course taught at the University of South Australia as part of the undergraduate mgmt. degree in Australia, Singapore and Hong Kong. As a result of student and teaching staff responses, and course evaluations, the course design, teaching and assessment have moved toward an aim explicitly refering to behaviour, without losing the significant conceptual base. Considered are the ways in which opportunities can be provided to enhance the development of a reflective capability.

Otsikko:  Psychological antecedents to socially responsible behavior
Tekijät:  Crilly, D. Schneider, S.C. Zollo, M.
Lehti:  European management review
2008 : AUTUMN, VOL. 5:3, p. 175-190
  This paper proposes and tests a model to explain individual differences in the propensity to engage (hereafter as: p-to-e.) in socially responsible behaviour (SRB). By linking values, affect and reasoning (here as: val-aff-reas.) to managers' propensity to 'do good' and 'do no harm', a more complete picture of how SRB arises in organizations is provided. A survey of 643 middle managers in five multinational corporations supports the contention that val-aff-reas. matter for SRB. Especially, self transcendence values and positive affect increase the p-to-e. in SRB etc. In addition, it is found that values and affect shape more controlled processes such as moral reasoning etc.

Otsikko:  Recognizing and justifying private corruption
Tekijät:  Gopinath, C.
Lehti:  Journal of Business Ethics
2008 : OCT II, VOL. 82:3, p. 747-754
  While public or government corruption has attracted a lot of attention, private or business corruption has been relatively under-addressed. Private bribery also has serious organizational consequences. This exploratory study suggests it to be difficult for individuals to recognize the ethical connotations of potential bribery. Attention is drawn to the need to build skills in this regard.

Otsikko:  Reconciling corporate citizenship and competitive strategy: insights from economic theory
Tekijät:  Maxfield, S.
Lehti:  Journal of Business Ethics
2008 : JUN III, VOL. 80:2, p. 367-677
  Neoclassical and Austrian/evolutionary economic paradigms have different implications for integrating corporate social responsibility (corporate citizenship) and competitive strategy. Porter’s “Five Forces” model implicitly rests on neoclassical theory of the firm and is not easily reconciled with corporate social responsibility. Resource-based models of competitive strategy do not explicitly embrace a particular economic paradigm, but to the extent their conceptualization rests on neoclassical assumptions such as imperfect factor markets and profits as rents, these models also imply a trade-off between competitive advantage and corporate social responsibility. Differences in Austrian/evolutionary economic model’s assumptions about equilibrium, profits, and other economic concepts allow this paradigm to embrace alternative views of strategy such as the activities or dynamic capabilities views. These alternative views of strategy focus on learning and adaptation; they align more easily with corporate social responsibility. In practice this alignment comes about because social engagement facilitates the learning and adaptation that are a source of competitive advantage. Among the many business arguments for CSR such as improved employee morale/productivity or brand differentiation, this view prioritizes innovation.

Otsikko:  Religion, opportunism, and international market entry via non-equity alliances or joint ventures
Tekijät:  Li, N.
Lehti:  Journal of Business Ethics
2008 : JUL II, VOL. 80:4, p. 771-789
  One challenge that globalization has brought to business is that firms, as they expand their market globally through cross-border alliances, need to deal with partner firms from countries of different religious background. The impact of a country’s dominant religion on its firms’ international market entry mode choices has not been examined in traditional approaches. Focusing on hypothesizing the influence of Christian beliefs and atheism (i.e., the absence of belief in any deities), this research aims to fill the gap by exploring religion’s role in providing moral restraint on managers’ propensity for opportunism, which in turn affects these managers’ choices of their firms’ international market entry via non-equity alliances or joint ventures. A study of 22,156 cross-border alliances formed in 48 industries world-wide over 9 years provides new insight toward understanding religion’s influence on firms’ international market entry mode decisions through the ethical dimension of strategic leadership.

Otsikko:  Researcher interaction biases and business ethics research: Respondent reactions to researcher characteristics
Tekijät:  Miyazaki, A.D. Taylor, K.A.
Lehti:  Journal of Business Ethics
2008 : SEP II, VOL. 81:4, p. 779-795
  Given the sensitivity of the field, researcher interaction biases concern particularly business ethics (here as: b-e.) researchers regardless of their preference for survey, experimental, or qualitative methodology. This paper reviews the related literature on researcher interaction biases, presenting an empirical example of how such biases can influence research results in an experiment assessing reactions to insurance fraud. The implications for the b-e. research are discussed.

Otsikko:  Salesperson perceptions of ethical behaviors: Their influence on job satisfaction and turnover intentions
Tekijät:  Pettijohn, C. Pettijohn, L. Taylor, A.J.
Lehti:  Journal of Business Ethics
2008 : APR I, VOL. 78:4, p. 547-557
  In the academic world, research has indicated that "good ethics is good business". In this study, evaluated are salespeople's perceptions (hereafter as: percps.) of the ethics of businesses in general, their employer's ethics, their attitudes as consumers, and the relationships existing btw. these percps. and the sales force's job satisfaction (here as: job-sftn.) and turnover intentions (as: t-o-ints). A positive relationship is shown to exist btw. salesperson percps. of business ethics, his/her employer's ethics, consumer attitudes, and the salesperson's job-sftn. and reduced t-o-ints.

Otsikko:  Sartrean existentialism and ethical decision-making in business
Tekijät:  West, A.
Lehti:  Journal of Business Ethics
2008 : AUG. , VOL. 81:1, p.15-25
  The paper propounds an alternative decision-making model based on Jean-Paul Sartre's existentialism bringing the full awareness of one's freedom and responsibility in focus. The working as well as the strengths and the weaknesses of the model are shown by a case study involving the affirmative action in post-apartheid South Africa.

Otsikko:  Second order governance: learning processes to identify indicators
Tekijät:  Spangenberg, J.H.
Lehti:  Corporate Social Responsibility and Environmental management
2008 : MAY/JUN, VOL. 15:3, p. 125-139
  To assess corporate social responsibility (CSR), a new methodology has been developed for dealing better with a situation where top-down and command-and-control ways of management are not successful. The suggested and tested method is a second order governance process combining phases of 'opening up' and 'closing down'. As a case study, the method has been modified and applied to one of Germany's major aluminium processing sites, involving management, staff, customers, suppliers, and local stakeholders. The sets of ten indicators are presented, each of which are derived for the economic, environmental, social and institutional dimensions.

Otsikko:  Seven Pillars of Business Ethics: Toward a Comprehensive Framework
Tekijät:  Wines, W.A.
Lehti:  Journal of Business Ethics
2008 : JUN, VOL. 79:4, p. 483-499
  This paper addresses the question of why business ethics courses are thought, providing a response to business ethics courses opponents and a direction for course content. The study suggests that business ethics courses should address not only the traditional pillars of the discipline, being moral philosophy, ethical dilemmas, and corporate social responsibility, but also additional new areas necessary to make sense of the goings-on in the business world and in the news. The new pillars would include moral psychology, organizational design and behaviour, motivational theory, and a unit on how society, business, and law interact. The recommendation of the study is for a comprehensive "Seven Pillars" of business ethics approach.

Otsikko:  Shareholders and social responsibility
Tekijät:  Schaefer, B.P.
Lehti:  Journal of Business Ethics
2008 : AUG lI, VOL. 81:2, p. 297-312
  The corporate responsibility and the views about social responsibility of companies presented by Milton Friedman are examined through the convergence strategy in this article. According to Friedman, taking social responsibility is positive associated with the profits of companies. In the analysis and criticism of this view attention is paid also to the shareholders' role. Also the linkage of the argumentation to the western ethical thinking is considered.

Otsikko:  SMEs and the fallacy of formalising CSR
Tekijät:  Fassin, Y.
Lehti:  Business Ethics
2008 : OCT, VOL. 17:4, p. 364-378
  For small and medium-sized enterprises (SMEs), there are pressures to engage in corporate social responsibility (CSR) practices, including social reporting. This ethnographic field analysis, based on discussions within entrepreneurs' circles, tends to suggest that the argument for expanding formalization of CSR to SMEs rests on several fallacies. It is implicitly assumed that an apparent solution for large multinational companies (MNEs) could be applied also to SMEs. Also, the drawbacks of bureaucracy are underestimated. In addition, many SMEs experience inconsistency btw. the idealistic CSR communication of some large companies and their actions, particularly in the supply chain. It is concluded that reports don't constitute the validation for real CSR, nor the proof of superiour ethical behaviour.

Otsikko:  Socially responsible investment: explaining its uneven development and human resource management consequences
Tekijät:  Waring, P. Edwards, T.
Lehti:  Corporate governance
2008 : MAY, VOL. 16:3, p. 135-145
  This paper deals with two research questions:
1. To what extent has Socially Responsible Investment (SRI) developed unevenly across countries with different corporate governance systems and how might we explain this? and 2. What consequences does its uneven development have for human resource management (HRM)?
The nature and extent of SRI equities is examined across five industrialized countries, that is, Germany, Japan, the U.K., the U.S., and Australia. It is found that differences btw. corporate governance, institutional and cultural characteristics of national business systems explain variations in the size and significance of SRI across countries. Furthermore, it is also found that SRI has an impact on HRM in institutional contexts e.g. where its influence is complemented by strong employee voice institutions.

Otsikko:  Softlifting: Exploring determinants of attitude
Tekijät:  Goles, T. (et al.)
Lehti:  Journal of Business Ethics
2008 : FEB II, VOL. 77:4, p. 481-499
  This article aims at examining the factors affecting the attitude toward softlifting, a specific form of software piracy. The importance of personal moral obligation, past behavior and the personal identities of risk-taking, legal and technical are assessed. The sample consists of 4824 business students. Perceived usefulness and moral obligation are most important factors affecting attitudes.

Otsikko:  Sowing the seeds of reason in the field of the terminator debate
Tekijät:  Bustos, K.
Lehti:  Journal of Business Ethics
2008 : JAN I, VOL. 77:1, p.65-72
  Monsanto, an agricultural company, intends to implement some form of genetic use restriction technology (GURT) in order to restrict seed piracy in the global agricultural market. Many activist groups consider those intentions immoral because Terminator Technology (TT) threatens to infringe upon the rights of resource-poor farmers. That is because the new technology denies them to save the seed that is derived from their harvests. This paper argues that implementing TT is not violating basic rights as long as it takes the appropriate measures to minimize the negative effects that the implementation may cause to resource-poor farmers.

Otsikko:  Stakeholder dialogue and organizational learning: changing relationships between companies and NGOs
Tekijät:  Burchell, J. Cook, J.
Lehti:  Business Ethics
2008 : JAN, VOL. 17:1, p. 35-46
  The article discusses issues concerning the corporate social responsibility (CSR) dialogue between stakeholders and non-governmental organizations (NGO). This paper is grounded in a three-year research project on the dialogue process, which paid particular attention to the motives, engagement and organizational learning. The authors highlight that the results of the dialogue process can be seen in a long-term perspective.

Otsikko:  Strategizing corporate social responsibility: evidence from an Italian medium-sized, family-owned company
Tekijät:  Perrini, F. Minoja, M.
Lehti:  Business Ethics
2008 : JAN, VOL. 17:1, p. 47-63
  This article presents results from a qualitative study, which focused on the adoption process of corporate social responsibility (hereafter as CSR) and managerial practices. The study is based on semi-structured interviews, field observations and written materials, which were collected in a family-owned medium-sized company in Italy. The case example provides greater understanding about how CSR is integrated into corporate strategy.

Otsikko:  Taming the shadow: corporate responsibility in a Jungian context
Tekijät:  Ketola, T.
Lehti:  Corporate Social Responsibility and Environmental management
2008 : JUL/AUG, VOL. 15:4, p. 199-209
  This paper studies the thoughts, words and deeds of corporate responsibility (CR) actors in their Jungian context, aiming at helping CR actors to understand different CR behaviour and to gain new insights into developing CR values, discourses and practices. Jungian theories open up the individual, organizational and societal personality, giving opportunities to expand it horizontally and vertically.

Otsikko:  Ten years of public interest disclosure legislation in the UK: Are whistleblowers adequately protected?
Tekijät:  Lewis, D.
Lehti:  Journal of Business Ethics
2008 : OCT I, VOL. 82:2, p. 497-507
  This article aims at assessing the operation of the United Kingdom (UK) Public Interest Disclosure Act 1998 (PIDA 1998) during the first 10 years, considering its implications for the whistleblowing process. Drawing upon empirical research, it is concluded that PIDA 1998 has not adequately protected whistleblowers. There are 12 recommendations made for change.

Otsikko:  The ancients against the moderns: Focusing on the character of corporate leaders
Tekijät:  Bragues, G.
Lehti:  Journal of Business Ethics
2008 : MAR lII, VOL. 78:3, p. 373-387
  By applying the ancient view of political philosophy to modern commercial realities the writer of this article offers an ethical view for today's corporate leaders.

Otsikko:  The atrium effect of website openness on the communication of corporate social responsibility
Tekijät:  Guimaraes-Costa, N. Pina e Cunha, M.
Lehti:  Corporate Social Responsibility and Environmental management
2008 : JAN/FEB, VOL. 15:1, p. 43-51
  Analyzing the website content of 19 large companies operating in Portugal, this article draws from the image of Roman atrium to disclosure of CSR activities on these websites. CSR discourse is found to be targeted to stakeholders and the statements are found to be carefully chosen. The companies aim at mitigating stakeholders' potential negative reactions. The comparison with Roman atria stems from that through websites the companies can display a positive image of themselves, the openness of the atria pressures companies to use bi-focal messages where the target does not always coincide with the message’s subject, and the visibility and accessibility of atria leads companies to take account of external events and to seek greater alignment between disclosure and action.

Otsikko:  The business case for corporate social responsibility: A company-level measurement approach for CSR
Tekijät:  Weber, M.
Lehti:  European Management Journal
2008 : AUG, VOL. 26:4, p. 247-261
  This paper's focus is on the question of how to measure the business impact of CSR activities from a company perspective. Using a theoretical approach, a multi-step measurement model is developed allowing managers to evaluate their company-specific business case for CSR. A case example explicates the use of the model in practice.

Otsikko:  The business of commercial legal advice and the ethical implications for lawyers and their clients
Tekijät:  Mescher, B.R.
Lehti:  Journal of Business Ethics
2008 : SEP II, VOL. 81:4, p. 913-926
  Company executives, directors and managers seek legal advice outside the company on a regular basis. This advice is meant to be given within the context of the lawyers' professional obligations and ethical practise. However, there is often a conflict of interest btw. the lawyers' professional and ethical concerns and the legal advice business. If lawyers follow their business interests, their advice may be incomplete particularly as to the ethical consequences of that advice. This could lead to a compromise of the clients' commercial interests.

Otsikko:  The changing role of governments in corporate social responsibility: Drivers and responses
Tekijät:  Albareda, L. (et al.)
Lehti:  Business Ethics
2008 : OCT, VOL. 17:4, p. 347-363
  This article aims at contributing to understanding the changing role of government (henceforth as: gov/s.) in promoting corporate social responsibility (CSR). The study's focus is on the analysis of the new strategies adopted by gov/s. to promote, and to encourage businesses to adopt, CSR strategies and values. The study is based on the analysis of an explanatory framework (here as: f-w.), related to the development of a relational analytical f-w. and the integration of new partnerships (as: p-ship/s.) established by gov/s. in the CSR area with the private sector and social organizations. Compared are CSR initiatives and public policies in three European countries: Italy, Norway and the United Kingdom (U.K.) with the focus on governmental drivers and responses. Among others, it is found that gov/s. are incorporating a common statement and discourse on CSR, working in p-ship/s. with the private and social sectors. For gov/s., CSR implies the need to manage a complex set of relationships to develop a win–win situation bew. business and social organizations.

Otsikko:  The effect of culture on consumers' willingness to punish irresponsible corporate behaviour: applying Hofstede's typology to the punishment aspect of corporate social responsibility
Tekijät:  Williams, G. Zinkin, J.
Lehti:  Business Ethics
2008 : APR, VOL. 17:2, p. 210-226
  This paper explores the relationship btw. attitudes to corporate social responsibility (CSR) and the cultural dimensions of business activity identified by Hofstede and Hofstede (hereafter as: H.). Based on a sample of nearly 90.000 stakeholders from 28 countries, five general propositions relating attitudes to CSR to aspects of culture are developed. It is shown that the propensity of consumers to punish firms for bad behaviour varies in ways that appear to relate closely to the cultural characteristics identified by H. In addition, the variation seems to be understandable as to the standard interpretation of the H. dimensions. There are implications for how managers of multinational companies should implement CSR strategies in different cultural contexts.

Otsikko:  The effect of national corporate responsibility environment on Japanese foreign direct investment
Tekijät:  Peng, G.Z. Beamish, P.W.
Lehti:  Journal of Business Ethics
2008 : JUL II, VOL. 80:4, p. 697-710
  The relationship between Japanese foreign direct investment (FDI) and the national corporate responsibility (NCR) environment is examined in host countries using corporate social responsibility and international business theories. Based on data from the Japanese Government’s Ministry of Finance AccountAbility, and other sources, it is found that the level of NCR has a positive relationship with FDI inflow for developing countries. The relationship for developed countries is negative but not statistically significant. The underlying host country development stage moderates the relationship. The results can help deepen understanding of FDI behaviors and have practical implications for host countries in terms of attracting FDI.

Otsikko:  The effectiveness of business codes: A critical examination of existing studies and the development of an integrated research model
Tekijät:  Kaptein, M. Schwartz, M. S.
Lehti:  Journal of Business Ethics
2008 : JAN II, VOL. 77:2, p. 111-127
  Business codes are common in modern business organizations. However, the research into the effectiveness of those codes has produced mixed results. The problems with existing research are caused by varying definitions of key terms, deficiencies of in the empirical data, and a lack of theory. This paper assesses five essential components for effective future research in business codes. Those are valid methodology, sufficient control variables, different impacts, proving causality, and a substantial time frame.

Otsikko:  The effects of person-organization ethical fit on employee attraction and retention: Towards a testable explanatory model
Tekijät:  Coldwell, D.A. (et al.)
Lehti:  Journal of Business Ethics
2008 : APR I, VOL. 78:4, p. 611-622
  This paper uses an exploratory model as a heuristic to indicate how individual perceptions of corporate reputation and corporate ethical values generate specific individual organizational senses of fit. It is suggested that an ethical dimension of person-organization fit may go some way in explaining superiour acquisition and retention of staff by those who are attracted to specific organizations. Especially, the model suggests that individual misfits arising from ethical expectations ... lead to problematic acquisition and retention behavioural outcomes.

Otsikko:  The escalation of deception in organizations
Tekijät:  Fleming, P. Zyglidopoulos, S.C.
Lehti:  Journal of Business Ethics
2008 : SEP II, VOL. 81:4, p. 837-850
  Based on a number of high-profile cases of corporate corruption, e.g. Arthur Andersen, Enron, Lucent, and WorldCom, this study develops a process model explaining the escalation of deception in corrupt firms. Organizational complexity is proposed to have an amplifying effect for deception becoming an organization level (here as: o-lvl.) phenomenon. A feedback loop btw. o-lvl. deception and each of the escalation stages positively reinforces the process. Through conceptualizion of corporate deception as a social process, this study contributes to a growing body of research looking beyond 'bad' individuals for the causes of corporate illegality.

Otsikko:  The ethical challenges of direct-to-consumer genetic testing
Tekijät:  Berg, C. Fryer-Edwards, K.
Lehti:  Journal of Business Ethics
2008 : JAN I, VOL. 77:1, p.17-31
  Some biotechnology companies have started marketing health-related genetic tests for direct purchase by the consumer. Still, there is little evidence of the usability of those tests. This article raises awareness of ethical concerns related to direct-to-consumer marketing of genetic tests. By analyzing corporate webpages, this study presents how companies handle the ethical issues of health-related genetic tests. The main finding is that the biotech companies are not providing balanced information on ethical issues of those tests. The companies must step up and meet the ethical challenges, study suggests.

Otsikko:  The ethics of corporate governance
Tekijät:  Nordberg, D.
Lehti:  Journal of General Management
2008 : SUMMER, VOL. 33:4, p. 35-52
  The article discusses issues concerning the corporate governance and the business ethics in decision making situations. One of the challenging tasks of directors is to find balance between corporate social responsibility and shareholder value. The agency theory, the stakeholder theory and the stewardship theory are reviewed in order to obtain an ethical framework for corporate governance.

Otsikko:  The ethics of managerial compensation: The case of executive stock options
Tekijät:  Angel, J. J. McCabe, D. M.
Lehti:  Journal of Business Ethics
2008 : MAR I/II, VOL. 78:1-2, p. 225-235
  This article focuses on the ethics of executive stock options. Nowadays, few companies recognize the effect of external noise such as the overall return on the stock market in their executive compensation schemes. This can be seen as an ethical problem for executives and board of directors. In addition, there are ethical problems with the accounting principles related to executive stock options.

Otsikko:  The European identity in business and social ethics - The EBEN 20th Annual Conference in Leuven
Lehti:  Journal of Business Ethics
2008 : OCT I, VOL. 82:2, p. 273-273
  This is the Special issue from the 20th annual conference of the titled issue. The article contents as follows:
"Twenty years of European business ethics - Past developments and future concerns" by L. van Liedekerke and W. Dubbink ;
"Codes, ethics and cross-cultural differences: Stories from the implementation of a corporate code of ethics in a MNC subsidiary" by S. Helin and J. Sandström ;
"Toward a model of cross-cultural business ethics: The impact of individualism and collectivism on the ethical decision-making process" by B.W. Husted and D.B. Allen ;
"The paradox of power in CSR: A case study on implementation" by K. Bondy ;
"Developing organizational trust through advancement of employees' work ethic in a post-socialist context" by R. Pucetaité and A-M. Lämsä ;
"An ethical framework for the marketing of corporate social responsibility" by B. van de Ven ;
"Undivided corporate responsibility: Towards a theory of corporate integrity" by T. Maak ;
"CSR information disclosure on the Web: A context-based approach analysing the influence of country of origin and industry sector" by L.S.O. Wanderley (et al.) ;
"Corporate social responsibility of the most highly reputed European and North American firms" by L.L. Sotorrio and J.L.F. Sanchez ;
"CSR, transparency and the role of intermediate organisations" by W. Dubbink, J. Graafland and L. van Liedekerke ;
"The worth of values - a literature review on the relation between corporate social and financial performance" by P. van Beurden and T. Gössling ;
"Socially responsible investment in Japan: Its mechanism and drivers" by K. Sakuma and C. Louche ;
"The influence of Christian identity on SME owner-managers' conceptualisations of business practice" by A. Werner ;
"Implementing responsible business behavior from a strategic management perspective: Developing a framework for Austrian SMEs" by D.O. Avram and S. Kühne ;
"Understanding corruption in organizations - Development and empirical assessment of an action model" by T. Rabl and T.M. Kühlmann ;
"Ten years of public interest disclosure legislation in the UK: Are whistleblowers adequately protected?" by D. Lewis ;
"Systemic leadership and the emergence of ethical responsiveness" by M. Painter-Morland.

Otsikko:  The financial performance of the FTSE4Good indices
Tekijät:  Collison, D. J. (et al.)
Lehti:  Corporate Social Responsibility and Environmental management
2008 : JAN/FEB, VOL. 15:1, p. 14-28
  The FTSE4Good indices are comprised of firms from various locations who satisfy the pre-determined social responsibility criteria. Analyzing the financial performance of the FTSE4Good indices, the authors show that these indices did better than their benchmarks in 1996-2005 granted that most of the outperformance was caused by risk differences between the FTSE4Good indices and their benchmarks. The findings suggest that investing in a portfolio of companies listed in FTSE4Good indices do not lead to worse outcome than investing in their counterparts outside the FTSE4Good indices.

Otsikko:  The impact of corporate social responsibility on consumer trust: the case of organic food
Tekijät:  Pivato, S. Misani, N. Tencati, A.
Lehti:  Business Ethics
2008 : JAN, VOL. 17:1, p. 3-12
  Consumer trust issues are highlighted in this article which considers the corporate social performance and corporate social responsibility (hereafter as CSR). The organic food products are used as a case example of when the researchers tested hypothesis related to trust and consumer actions. The survey was based on the interviews of 400 consumers in two Italian cities, which were collected through computer-assisted telephone interviewing. The results provide empirical evidence that CSR can offer competitive advantage for companies.

Otsikko:  The influence of ethics instruction, religiosity, and intelligence on cheating behavior
Tekijät:  Bloodgood, J.M. Turnley, W.H. Mudrack, P.
Lehti:  Journal of Business Ethics
2008 : OCT II, VOL. 82:3, p. 557-571
  In this paper, the influence of ethics instruction, religiosity, and intelligence on cheating behaviour are explored. A sample of 230 upper level, undergraduate business students had the opportunity of increasing their chances of winning money in an experimental situation by falsely reporting their task performance. The results indicate that students attendeding worship services (here as: w-srvs.) more frequently were less likely to cheat than those attendeding w-srvs. less frequently. Yet, students having taken a course in business ethics were no less likely to cheat than students who had not taken such a course. However, it is indicated that the extent to which taking a business ethics course influenced cheating behaviour was moderated by the religiosity and intelligence of the individual student. There are more results reported in detail.

Otsikko:  The influence of perceived importance of an ethical issue on moral judgment, moral obligation, and moral intent
Tekijät:  Haines, R. Street, M.D. Heines, D.
Lehti:  Journal of Business Ethics
2008 : AUG lI, VOL. 81:2, p. 387-399
  The article reports the study in which a web-based questionnaire was conducted to test hypotheses related to the ethical decision-making. The respondents of the questionnaire were university-level business students. The contingent four-component model was utilized to examine the connection between moral judgment, moral intent and ethical decision-making. According to the results the moral obligation can be understood as a process which is manifested after the moral decision-making. It is also an explanatory factor in regard to the moral intentions and their variation.

Otsikko:  The paradox of power in CSR: A case study on implementation
Tekijät:  Bondy, K.
Lehti:  Journal of Business Ethics
2008 : OCT I, VOL. 82:2, p. 307-323
  This study suggests that the increase in power associated with corporate social responsibility (CSR) can lead to conflict within organizations, resulting in almost complete inactivity on CSR. Based on a single in-depth case study focusing on power as an embedded concept, it is demonstrated how some actors use CSR to improve their own positions within an organization. Resource dependence theory is used to underline reasons why this might be a more significant concern for CSR. Increasing power for CSR has the potential to provide actors with increased personal power, hence possibly attracting opportunistic actors with little interest in realizing the benefits of CSR for the company and its stakeholders. Thus, power can be a barrier for furthering CSR strategy and activities at the individual and organizational level.

Otsikko:  The perceptions of consumers regarding online retailers' ethics and their relationship with consumers' general internet expertise and word of mouth: a preliminary analysis
Tekijät:  Roman, S. Cuestas, P. J.
Lehti:  Journal of Business Ethics
2008 : DEC III, VOL 83:4, p. 641-656
  The purpose of this paper is to study the conceptualization and measurement of consumers perceptions about the ethics of online retailers (CPEOR), and to analyze the relationship of CPEOR, consumers' general internet expertise and positive word of mouth. 357 Spanish online shoppers are examined and the findings of the study indicate that CPEOR can be operationalized as a second-order construct that consists of four elements: security, privacy, fulfillment and non-deception. According to the results, consumers internet expertise seems to improve CPEOR. In addition, CPEOR have a significant effect on positive word of mouth.

Otsikko:  The political roots of corporate social responsibility
Tekijät:  Detomasi, D.A.
Lehti:  Journal of Business Ethics
2008 : NOV I, VOL. 82:4, p. 807-819
  It is argued that whether and how a firm makes a choice to adopt Corporate Social Responsibility (CSR) initiatives is conditional in part on the domestic political institutional structures of its home market (henceforth as: h-mt/s). Economic globalization (here as: glbn.) is shown to have increased the pressure applied to companies to develop CSR policies possibly helping overcome specific governance gaps linked with the glbn. phenomenon. It is argued that the political conditions and expectations of a company's h-mt/s. will condition whether a firm might pursue CSR activity. For h-mt/s., the perceived electoral salience is posited to be filtered through government type and ideology, and state/societal structures to influence if and how firms will use CSR etc.

Otsikko:  The positive effect of green intellectual capital on competitive advantages of firms
Tekijät:  Chen, Y.
Lehti:  Journal of Business Ethics
2008 : FEB I, VOL. 77:3, p. 271-286
  This study explores intellectual capital related to green innovation and environmental management. First, the study introduces the concept of green intellectual capital. Then, it empirically investigates the relationship between green intellectual capital and competitive advantage. It is found that three types of green intellectual capital affect positively on competitive advantages of firms. Those types are green human capital, green structural capital, and green relational capital. In addition, the results indicate that there is a lack of green intellectual capital in small and medium-sized enterprises. In conclusion, the firms also obtain competitive advantages by investing in green intellectual capital.

Otsikko:  The rationality-of-ends/market-structure grid: positioning and contrasting different approaches to business ethics
Tekijät:  Wagner-Tsukamoto, S.
Lehti:  Business Ethics
2008 : JUL, VOL. 17:3, p. 326-346
  Presenting the 'rationality-of-ends/market-structure grid’, (hereafter as: r-of-ends / m-s. grid),this study contrasts, in economic terms, different approaches to business ethics (here as: b-e.), addressing the question how far and what type of b-e. is feasible. Outlined are four basic scenarios for b-e. implying different conceptualizations of b-e. The grid interrelates a r-of-ends dimension (here as: dim.) with a m-s. dimension. The r-of-ends dim. ranges from opportunism and self-interested egoism to self-interested altruism and ultimately to authentic altruism. The m-s. dim. ranges from perfect competition/no information problems/perfectly dispersed market power to imperfect competition/high information problems/concentrated power. Rather than presenting economic, legal, ethical and discretionary issues in a hierarchical fashion, the grid interrelates these issues. Conclusions deal with the empirical observance of b-e. and the programmatic, 'theoretical' positions behind empirical observations.

Otsikko:  The relationship between religiousness and corporate social responsibility orientation: Are there differences between business managers and students?
Tekijät:  Ibrahim, N. A. (et al.)
Lehti:  Journal of Business Ethics
2008 : MAR I/II, VOL. 78:1-2, p.165-174
  This study investigates how religiousness affects attitudes towards corporate social responsibility. The results indicate that there is no correlation between the degree of religiousness and attitudes among managers. However, among business students a positive correlation is found.

Otsikko:  The role of ethics institutionalization in influencing organizational commitment, job satisfaction, and esprit de corps
Tekijät:  Vitell, S.J. Singhapakdi, A.
Lehti:  Journal of Business Ethics
2008 : AUG lI, VOL. 81:2, p. 343-353
  Many organizations are facing ethical problems and trying to manage them by forming different norms and codes. The aim of this study was to investigate the effects of this institutionalization of ethics on job satisfaction, on team spirit and on organizational commitment from the marketing professionals' point of view. The data was collected with an online questionnaire and it was analyzed with the multiple regression method. The results show that the institutionalization of ethics has a positive effect on the organizational climate.

Otsikko:  The role of law in models of ethical behavior
Tekijät:  Christensen, S. L.
Lehti:  Journal of Business Ethics
2008 : FEB II, VOL. 77:4, p. 451-461
  Law is considered as a boundary constraint in most of the current models of business ethics. In spite of that, many of those models are based on theories that consider law as an explicit referant in decision making. After reviewing current models, the study concludes that there is a need for more explicit role of law in ethical decision making.

Otsikko:  The socially responsible curriculum
Tekijät:  Bisoux, T.
Lehti:  BizEd
2008 : JUL/AUG, VOL. 7:4, p. 22-26, 28, 30
  Curricula emphasizing socially responsible business practices aim to make triple impact on the world's triple bottom line.

Otsikko:  The unholy alliance of business and science
Tekijät:  Buchholz, R. A. Rosenthal, S. B.
Lehti:  Journal of Business Ethics
2008 : MAR I/II, VOL. 78:1-2, p. 199-206
  The recent article appearing in the Harward Business Review argues that business schools have faced a crisis in management education. According to the article, the main reason for the crisis is the exaggerated importance of scientific research in business schools. In addition, it must be realized that business is not an academic discipline. This article discusses the issue and provides some implications.

Otsikko:  The virtuous manager: A vision for leadership in business
Tekijät:  Flynn, G.
Lehti:  Journal of Business Ethics
2008 : MAR lII, VOL. 78:3, p. 359-372
  In this paper a vision for leadership in business is created based on the writings of philosophers Aristotle and Josef Pieper.

Otsikko:  The worth of values - A literature review on the relation between corporate social and financial performance
Tekijät:  Beurden, P. van Gössling, T.
Lehti:  Journal of Business Ethics
2008 : OCT I, VOL. 82:2, p. 407-424
  The results of the literature review uncover that there is clear empirical evidence for a positive correlation btw. corporate social and financial performance. Voices stating the opposite refer to out-dated material. Since the beginning of the CSR debate, societies have changed. Thus, it can be clearly stated that, for the present Western society, "Good ethics is good business".

Otsikko:  Trade associations and corporate social responsibility: Evidence from the UK water and film industries
Tekijät:  Schaefer, A. Kerrigan, F.
Lehti:  Business Ethics
2008 : APR, VOL. 17:2, p. 171-195
  Using of institutional theory, this paper develops research propositions as to the nature and scope of corporate social responsibility (CSR) engagement at trade/industry (henceforth as: ind./inds.) association level. In order to test the propositions, the cases of the U.K. water and sewerage and film industries are used. The findings suggest that: a. trade associations (here as: td-asts.) in more homogeneous inds. are more likely to engage with CSR-related issues, b. td-asts. in inds. facing greater external scrutiny and threats to legitimacy are more likely to engage with CSR-related issues, and c. td-asts. are more likely to engage with those substantive CSR issues of greater concern to the industry's most salient stakeholders.

Otsikko:  Truthfulness and business
Tekijät:  Radoilska, L.
Lehti:  Journal of Business Ethics
2008 : APR/MAY, VOL. 79:1-2, p. 21-28
  This article argues that truthfulness (hereafter as: tr-s.) has an intrinsic value in business, identifing the conceptual confusions underlying the opposite view. This article's account of tr-s. as a virtue shows that tr-s. is both valuable for its own sake and instrumental to further valuable goals. It helps pinpoint the implicit contradiction in claiming that tr-s. has an instrumental value only etc.

Otsikko:  Twenty years of European business ethics - Past developments and future concerns
Tekijät:  Liedekerke, L. van Dubbink, W.
Lehti:  Journal of Business Ethics
2008 : OCT I, VOL. 82:2, p. 273-280
  During the past 20 years, there has been a marked growth of business ethics (henceforth as: b-e.) in Europe. Nowadays, b-e. is faced with two challenges coming from 1. the social sciences and consultants, and 2. the remarkable rise of corporate social responsibility (CSR). These challenges can be settled through an institutional transformation in b-e. linking up to the long European tradition of institutional analysis of the market and via an enlargement of the research agenda in b-e.

Otsikko:  Uncharted territory: investigating individual business ethics in Cyprus
Tekijät:  Krambia-Kapardis, M. Zopiatis, A.
Lehti:  Business Ethics
2008 : APR, VOL. 17:2, p. 138-148
  This study aims at exploring and identifying correlates of ethical behaviour and attitudes of individuals who are currently working or aiming at a business-related graduate degree in Cyprus. Based on an analysis of the quantitative questionnaire, it is found that the majority of the respondents had a concept of 'ethical behaviour', considering ethics important, and holding attitudes advancing ethical behaviour in business. Significant differences are found in three correlates: age, gender and position. Finally, specific actions aiming to improve ethical decision making in the Cyprus business environment are suggested.

Otsikko:  Understanding corporate social responsibility and product perceptions in consumer markets: a cross-cultural evaluation
Tekijät:  Singh, J. Garcia de los Salmones, M. de M. Bosque, I. R. del
Lehti:  Journal of Business Ethics
2008 : JUL I, VOL. 80:3, p. 597-611
  The study adopts a multidimensional and cross-country perspective of the concept and analyses consumer perceptions of behaviour of four leading consumer products manufacturers. Data was collected from consumers in two countries – Spain and the UK. The study analyses consumers’ degree of interest in corporate responsibility and its impact on their perception about the company. The results suggest a weak impact of company-specific communication on consumers’ perception. The implications of this study are relevant to companies for strengthening their social responsibility associations with the consumers.

Otsikko:  Understanding corruption in organizations - Development and empirical assessment of an action model
Tekijät:  Rabl, T. Kühlmann, T.M.
Lehti:  Journal of Business Ethics
2008 : OCT I, VOL. 82:2, p. 477-495
  This paper examines how motivational, volitional, emotional, and cognitive components' interrelation leads to corruption by proposing an action model. The model is tested using a business simulation game with student participants. The results of the PLS structural equation modeling show that both an attitude and subjective norm favouring corruption leads to a desire to act corruptly. Given high perceived behavioural control, this desire is transformed into an intention finally resulting in corrupt action. Based on these results, discussed are preventative measures and methods for combating intra- and inter-organizational corruption.

Otsikko:  Understanding the ethical cost of organizational goal-setting: a review and theory development
Tekijät:  Barsky, A.
Lehti:  Journal of Business Ethics
2008 : AUG, VOL. 81:1, p. 63-81
  The author proposes a theoretical model linking characteristics of goals and goal-setting practices to unethical behaviour through the psychological mechanisms of ethical recognition and moral disengagement.

Otsikko:  Vignettes to identify the ethical domain of an emerging country's banking sector: the experience of Turkey
Tekijät:  Hortacsu, A. Ozkan Gunay, E.N.
Lehti:  Business Ethics
2008 : APR, VOL. 17:2, p. 121-137
  This study aims at assessing the ethicality of some banking practices as perceived by top bank managers in an emerging market, in Turkey. Developed are 22 sector-specific vignettes describing possible misconduct. A field survey was conducted and vignettes were mailed to top managers of all the banks. The response rate was 29 percent. On the whole, the findings show a high level of ethical awareness on the part of banks' top managers. The approval threshold of respondents is higher when the stockholder demands to be successful in the short run, at the expense of the customers with other stakeholders of the bank etc.

Otsikko:  Vocational ethics as a subspecialty of business ethics - Structuring a research and teaching field
Tekijät:  Brinkmann, J. Henriksen, A-M.
Lehti:  Journal of Business Ethics
2008 : SEP I, VOL. 81:3, p. 623-634
  Vocational ethics (henceforth as: v-e.) and vocational (here as: voc-al.) moral socialization are important for the business ethical climate in a given country and in a given industry. This article suggests v-e. as a legitimate sub-specialty for business ethics research and development. The article deals with the exposure of voc-al. students to a combination of voc-al. school-based and workplace-based socialization, outlining an agenda for teaching-oriented research and research-based teaching. More specifically, a conceptual frame of reference is drafted and results and experiences are reported from a scenario-based pilot study at one of the biggest voc-al. schools in the country. As a third step such a preliminary situation analysis inspires a number of suggestions.

Otsikko:  Voicing values, finding answers
Tekijät:  Gentile, M.C.
Lehti:  BizEd
2008 : JUL/AUG, VOL. 7:4, p. 40-45
  A new program helps students learn to speak up when confronted by ethically complex situations. The program is a collaboration btw. the Aspen Institute and the Yale School of Management.

Otsikko:  What is the dependent variable in corporate governance research?
Tekijät:  Judge, W. (ed.)
Lehti:  Corporate governance
2008 : SEP, VOL. 16:5, p. (ii)
  This editorial presents the articles of this issue on corporate governance practices and outcomes:
"National culture and the composition and leadership structure of boards of directors " by J. Li and J.R. Harrison ;
"Governance regimes and nationality diversity in corporate boards: a comparative study of Germany, the Netherlands and the United Kingdom " by K. Van Veen and J. Elbertsen ;
"The influence of qualified foreign institutional investors on the association between default risk and audit opinions: Evidence from the Chinese stock market " by W. Ting, S-H. Yen and C-L. Chiu ;
"Board structure, ownership, and voluntary disclosure in Ireland " by R. Donnelly and M. Mulcahy ;
"Corporate governance and cash holdings: listed new economy versus old economy firms " by Y-R. Chen ;
"Corporate governance and corporate social responsibility synergies and interrelationships " by D. Jamali, A.M. Safieddine and M. Rabbath ;
"Beyond dichotomy: the curvilinear impact of employee ownership on firm performance " by Z. Guedri and X. Hollandts.

Otsikko:  What managers could see in the philosophical block of "free will"?
Tekijät:  Drascek, M. Maticic, S.
Lehti:  Journal of Business Ethics
2008 : AUG, VOL. 81:1, p. 1-14
  Business ethics' have been criticized in the recent past because there was no philosophical base or the implementation was inadequate. To solve this problem the authors are looking at the concept of free will, the oldest philosophical problem that every ethics theory lies on. The authors chose Aristotle's and Aquinas' theory of the free will to be best to amplify the core economic theory to give reason a central and most important role in it.

Otsikko:  When business associations and a federal ministry jointly consult civil society: A CSR policy case study on the development of the CSR Austria Guiding Vision
Tekijät:  Konrad, A. Martinuzzi, A. Steurer, R.
Lehti:  Corporate Social Responsibility and Environmental management
2008 : SEP-OCT, VOL. 15:5, p. 270-280
  To raise the awereness of CSR in Austria, Austrian business organizations and the Austrian Federal Ministry of Economics and Labour decided to formulate a CSR guiding vision for Austrian businesses. This article describes the development of the "CSR Austria Guiding Vision". It also gives a brief overview of other public CSR initiatives launched in Austria. This article describes success factors, lessons learned and recommendations relevant for other large-scale stakeholder dialogues on CSR from an insider perspective. Results suggest that important success factors for any stakeholder dialogue are a clear idea about the structure, the type and the rules of stakeholder involvement together with a timely, honest and empathic approach towards stakeholders.

Otsikko:  Who are the stakeholders now? An empirical examination of the Mitchell, Agle, and Wood theory of stakeholder salience
Tekijät:  Magness, V.
Lehti:  Journal of Business Ethics
2008 : DEC, VOL. 83:2 p. 177-192
  The study analyzes the Mitchell, Agle, and Wood theory of stakeholder salience by examining the reactions of two stakeholder groups. Shareholders response is examined through changing share returns and risk. Management response is evaluated in terms of change in disclosure. The study suggests that stakeholder status is impermanent and determined through the eyes of a decision makers. This outcome supports the Mitchell, Agle, and Wood theory.

Otsikko:  Why corporations should not abandon social responsibility
Tekijät:  Pava, M. L.
Lehti:  Journal of Business Ethics
2008 : DEC III, VOL 83:4, p. 805-812
  The article criticizes the argument in the book of Robert Reich (Supercapitalism: The transformation of business, democracy and everyday life), the former U.S. Secretary of Labor, that corporate social responsibility is a waste of effort and resources. According to this article, corporate social responsibility is a valuable social asset that promotes transparency, accountability, integrity, better communication, mutually beneficial exchange and sensible development in companies. Especially the more and more global economics increase the need for this important vehicle of business ethics and modern capitalism. The author argues that books like Supercapitalism are dangerous for the fragile construct of corporate social responsibility.

Otsikko:  Women and globalization: ethical dimensions of knowledge transfer in global organizations
Tekijät:  Choi, C.J. Kim, S.W.
Lehti:  Journal of Business Ethics
2008 : AUG, VOL. 81:1, p. 53-61
  This article deals with integrating theories of procedural justice, psychological contracts, motivation and psychological ownership in knowledge transfer (KT) in global organizations, and the implications for women, ethnic minorities and other socio-demographically under-represented actors. The contribution is to show that globalization is a complex process with different impacts on actors, an impact varying widely depending on, whether the actors are in a dominant situation, or as in the case of women and ethnic minorities, in a relatively socio-demographic and geo-politically under represented situation.

Otsikko:  Workplace values and outcomes: exploring personal, organizational, and interactive workplace spirituality
Tekijät:  Kolodinsky, R.W. Giacalone, R.A. Jurkiewicz, C.L.
Lehti:  Journal of Business Ethics
2008 : AUG lI, VOL. 81:2, p. 465-480
  A rarely examined sector of the business ethics, the outcomes of the workplace spiritual values, are in the focus of this article. The study was based on five samples of individuals doing their graduate coursework at the same time they work full-time. The results indicate that the spiritual values of the organisation have a positive effect on work commitment and job satisfaction. At the end of the article, the future research possibilities of the subject are considered.

Otsikko:  X-Men ethics: Using comic books to teach business ethics
Tekijät:  Gerde, V. W. Foster, R. S.
Lehti:  Journal of Business Ethics
2008 : FEB 1, VOL. 77:2, p. 245-258
  This article focuses on the use of comic books in business ethics education. The study argues that comic books are a legitimate teaching material. Comic books help to cross cultural barriers, illustrate the decision-making process, and describe the role of organizations.

Otsikko:  "AIDS is not a business": A study in global corporate responsibility - Securing access to low-cost HIV medications
Tekijät:  Flanagan, W. Whiteman, G.
Lehti:  Journal of Business Ethics
2007 : JUN (II), VOL. 73:1, p. 65-75
  A potential epidemic of HIV/AIDC threatened Brazil at the end of the 1990s, when through an original and multifaceted campaign the government of Brazil was able to bargain price reductions for HIV medications from multinational pharmaceutical companies and start local production. This article shows through interview data and documents analysis that corporate social responsibility (CSR) can be viewed in reality as a dynamic negotiation and an interaction between numerous actors. Voluntary CSR is not necessarily sufficient which prompts a stronger role for governments and international organizations.

Otsikko:  "I need you too!" Corporate identity attractiveness for consumers and the role of social responsibility
Tekijät:  Marin, L. Ruiz, S.
Lehti:  Journal of Business Ethics
2007 : MARCH III, VOL. 71:3, p. 245-260
  This paper proposes a model of the antecedents of company identity attractiveness (IA) in a consumer-company context. It is shown that corporate social responsibility contribution to company IA is much stronger than that of corporate ability

Otsikko:  A common pitch and the management of corporate relations: interpretation, ethics and managerialism
Tekijät:  Lehman, G.
Lehti:  Journal of Business Ethics
2007 : MARCH II, VOL. 71:2, p. 161-178
  This article investigates how good management can repair fractured relationships within organizations, addressing problems that will threaten the future existence of many of these companies if left unattended. Strategies to examine management's adverse effects to workers' life-plans are offered. The authors also discuss how bureaucratic logic ignores workers' rights and potentially damages the corporation's longevity.

Otsikko:  A content analysis of whistleblowing policies of leading European companies
Tekijät:  Hassink, H. Vries, M. de Bollen, L.
Lehti:  Journal of Business Ethics
2007 : SEP (III), VOL. 75:1, p. 25-44
  Encouraged by the U.S. Sarbanes-Oxley Act in 2002 and other national corporate governance codes, whistleblowing policies in company level have been introduced recently in increasing pace. This article examines the contents of whistleblowing policies, and parts of corporate codes of conduct and ethics, describing such policies of 59 big European companies. An exploratory framework is constructed by classifying the contents in seven categories. The study reveals that general contents frequently found were applicability to all employees, a group-wide scope and an authorative tone.

Otsikko:  A few bad apples? Scandalous behavior of mutual fund managers
Tekijät:  Davis, J.L. Payne, G.T. McMahan, G.C.
Lehti:  Journal of Business Ethics
2007 : DEC II, VOL. 76:3 p. 319-334
  This empirical study tests the effects of mutual fund management fees and control structures in the mutual fund organizations.

Otsikko:  A framework for understanding corporate social responsibility programs as a continuum: an exploratory study
Tekijät:  Pirsch, J. Gupta, S. Grau, S.L.
Lehti:  Journal of Business Ethics
2007 : JAN II, VOL. 70:2, p. 125-140
  This paper suggests that CSR programs can fall along a continuum between two endpoints: institutionalized programs and promotional programs. The classification is based on an exploratory research investigating the variance of four responses from the consumer stakeholder group toward these two categories of CSR. Institutionalized CSR programs are claimed to be most effective at increasing customer loyalty, enhancing attitude toward the company, and decreasing consumer skepticism. Promotional CSR programs are argued to be more effective iat generating purchase intent.

Otsikko:  A social contract account for CSR as an extended model of corporate governance (II): compliance, reputation and reciprocity
Tekijät:  Sacconi, L.
Lehti:  Journal of Business Ethics
2007 : SEP (III), VOL. 75:1, p.77-96
  This article pursues to introduce a contractarian foundation to the concept of corporate social responsibility (CSR), meant as an extended model of corporate governance (here as cor.gov.) of the firm. While a previous article by the same author focused on justificatory issues, this essay considers implementation of and compliance with this model. The author introduces the theory of reputation games in order to make sense of self-regulation as a way to put into the practice the social contract on the multi-fiduciary model of cor.gov. This helps to reach an understanding of why self-regulation fails. Two main problems for the functioning of the reputation mechanism are considered: the cognitive fragility problem and the motivational problem.

Otsikko:  An analysis of corporate social responsibility, corporate identity and ethics teaching in business schools
Tekijät:  Cornelius, N. Wallace, J. Tassabehji, R.
Lehti:  Journal of Business Ethics
2007 : NOV, VOL. 76:1 p. 117-135
  In this paper the authors research the nature of motivation and commitment to, ethics tuition presented by business schools. The authors use content analysis of business schools institutional and home websites, the authors evaluate their corporate identity, level of engagement in socially responsible programmes, degree of social inclusion and the relationship to their ethics teaching. Based on published studies, a schema is developed with corporate identity forming a major part, to characterize the macro-environment, parent institution, the business school and their relationships to ethics education provision. These previous research results are validated by the authors findings.

Otsikko:  An ethical decision-making framework for competitor intelligence gathering
Tekijät:  Rittenburg, T.L. Valentine, S.R. Faircloth, J.B.
Lehti:  Journal of Business Ethics
2007 : FEB I, VOL. 70:3, p. 235-245
  This paper discusses competitor intelligence gathering that involves the aggregation of competitive information to facilitate strategic development and a competitive advantage. An ethical decision making framework for competitor intelligence gathering that outlines the impact of several strengthening and weakening factors on individual ethical reasoning, is also presented.

Otsikko:  Are CSR and corporate governance converging? A view from boardroom directors and company secretaries in FTSE100 companies in the UK
Tekijät:  Money, K. Schepers, H.
Lehti:  Journal of General Management
2007 : WINTER, VOL. 33:2, p. 1-11
  This paper reports on research exploring the perceived relationship btw. corporate governance (here as: c-gov.) and corporate social responsibility (CSR) from main board directors' and company secretaries' perspective in 13 FTSE 100 companies in the U.K. Based on data analysis, a significant alignment btw. the c-gov. and CSR programmes within the sample companies is found. Key influencers for this convergence were seen to be regulatory pressure, the rise of business ethics and demands from SRI investors. As such, it is found that businesses are starting to look beyond financial accountability as the sole route to creating shareholder value etc.

Otsikko:  Assessing arms makers' corporate social responsibility
Tekijät:  Byrne, E. F.
Lehti:  Journal of Business Ethics
2007 : SEP I, VOL. 74:3, p. 201-217
  This article examines the arms industry on the basis of CSR, which has not been done up to date. The reason for lack of discussion can probably be found in the industry's privileged status relating to national sovereignty and defense. The author argues that the arms industry fails to meet CSR requirements regarding the environment, social equity, profitability and use of political power, and that the industry should be held responsible for the consequences of using its products including civil liability and responsibility under international human right standards.

Otsikko:  Boards, incentives and corporate social responsibility: The case for a change of emphasis
Tekijät:  Mackenzie, C.
Lehti:  Corporate governance
2007 : SEP, VOL.15:5, p. 935-943
  Based on reviewing the economic literature, this study offers an analysis of the primary causes of breaches of corporate responsibility standards. Using a small survey of the board corporate social responsibility (CSR) activities of 20 of Britain's (U.K.) largest companies, it is assessed whether boards are addressing these causes effectively. It is concluded that board activity might usefully be reoriented for doing more to address the fundamental incentives problems often causing CSR failures, that is, market failure and misaligned performance management systems.

Otsikko:  British spectators' perceptions of the values and norms in selected professional sports: a comparative ethical survey
Tekijät:  McNamee, M. (et al.)
Lehti:  Leisure Studies
2007 : JAN, VOL. 26:1, p. 23-45
  A selection of British sports spectators were interview in order to interrogate the veracity of media assumptions regarding the standards of conduct in Major British sports. The interviews examined the spectators perceptions of the values and norms of sport, whether they thought that sporting conduct as currently demonstrated by UK sportsmen and women was positive and related to some ideal notion of the "ethos of sport" and the "spirit of the game", whether they thought that there had been an improvement in the ethical standards of conduct in those sports and views on the impact of new technologies on the values and norms of sport.

Otsikko:  Business ethics - deontologically revisited
Tekijät:  Micewski, E.R. Troy, C.
Lehti:  Journal of Business Ethics
2007 : VOL. 72:1, p. 17-25
  The paper approaches business ethics from a deontological perspective. The theory of ethical decision-making and deontological ethics for business executives are addressed the concept of "moral duty" is being explored. The paper shows thorough two cases that while accounting fraud may provide a quick solution to a pressing problem, longer term effects make ethical implications more apparent. An ethical reinvigoration can be accomplished by encouraging the business realm to impose upon itself some measure of self-regulation along the lines of deontological ethics.

Otsikko:  Business ethics as practice
Tekijät:  Clegg, S. Kornberger, M. Rhodes, C.
Lehti:  British Journal of Management
2007 : JUN, VOL. 18:2, p. 107-122
  This study develops a conceptualization of business ethics as practice (here as: e-as-pr). Ethics is examined in relation to the ambiguous, unpredictable, and subjective contexts of managerial action. In addition, it is investigated how discursively constituted practice relates to managerial subjectivity and the possibilities of managers being moral agents. It is concluded with discussion on how the 'e-as-pr.' approach provides theoretical resources for studying the different ways that ethics manifest themselves in organizations etc.

Otsikko:  Business ethics training; insights from learning theory
Tekijät:  Weber, J.A.
Lehti:  Journal of Business Ethics
2007 : JAN I, VOL. 70:1, p. 61-85
  This article investigates research in educational psychology and learning theory in a search for insights to improve business ethics training. The author uncovers useful educational principles and applies them to the development of an ethics training initiative for sales professionals.

Otsikko:  Caterpillar's interactions with Piracicaba, Brazil: A community-based analysis of CSR
Tekijät:  Griesse, M. A.
Lehti:  Journal of Business Ethics
2007 : JUN (II), VOL. 73:1, p. 39-51
  This article investigates how Caterpillar Brasil Limitada has changed its view of the concept of social responsibility over a 30-year period. Article consists of contextual overview of Piracicaba's position in the agro-industrialized region, Caterpillar's history from its start in the aforementioned city and the development of practices contributing to social responsibility including analyses of the problems encountered during the process. The study emphasizes development of open channels and continual civil involvement in projects between business and civil society.

Otsikko:  Communitarian perspectives on social enterprise
Tekijät:  Ridley-Duff, R.
Lehti:  Corporate governance
2007 : MAR, VOL. 15:2, p. 382-392
  In this paper, a meta-theoretical framework is developed through discussion of individualist and communitarian philosophy. Philosophers from both traditions build social theories emphasising either consensus (a unitarist outlook) or diversity (a pluralist outlook). The various discourses in corporate governance reflect these assumptions, creating four distinct approaches impacting on the relationship between capital and labour.

Otsikko:  Corporate citizenship: Ett begrepp på avvegar?
Tekijät:  Johansson, O.L. Klinton, M. Sandström, J.
Lehti:  Nordiske organisasjons studier
2007 : VOL. 9:1, p. 35-54
  This article deals with the latest fashion concepts in management studies, corporate citizenship (CC). It is concluded that a new research area is emerging. However, its directions risk leading the concept away from its original coverage. New directions for future research are formulated (original in Swedish).

Otsikko:  Corporate decisions about labelling genetically modified foods
Tekijät:  MacDonald, C. Whellams, M.
Lehti:  Journal of Business Ethics
2007 : OCT, VOL. 75:2, p. 181-189
  Even though a large part of North Americans have worries about eating Genetically Modified (GM) food, the market as a whole and the governments have mainly failed to respond to consumer preferences in regard of labeling the GM food. Neither the consumer groups, NGO's, nor activist organizations urging the companies to take such action have achieved their goal. This article analyses whether, in such a situation, individual companies can be ethically requiered to label their GM food products. The authors argue that individual corporations can't have an ethical obligation to label GM products because of unilateral costs involved with labelling and given the lack of evidence for any risk to human health.

Otsikko:  Corporate ethical identity as determinant of firm performance: A test of the mediating role of stakeholder satisfaction
Tekijät:  Berrone, P. Surroca, J. Tribo, J.A
Lehti:  Journal of Business Ethics
2007 : NOV II, VOL. 76:1 p. 35-53
  In this study the authors empirically evaluate the effect of corporate ethical identity (CEI) on a company's financial performance. Drawing on formulations of normative and instrumental stakeholder theory, the authors argue that companies with a strong ethical identity achieve a better level of stakeholder satisfaction, which then positively affects the firm's financial performance. The authors analyze two dimensions of the ethical identity of firms: corporate revealed ethics and corporate applied ethics. The authors find in their results that revealed ethics has informational value and it enhances shareholder value, whereas applied ethics has a positive effect through the enhancement of stakeholder satisfaction.

Otsikko:  Corporate identity of a socially responsible university - A case from the Turkish higher education sector
Tekijät:  Atakan, M.G.S Eker, T.
Lehti:  Journal of Business Ethics
2007 : NOV II, VOL. 76:1, p. 55-68
  This paper explains a Turkish higher education institution's social responsibility initiatives. The authors also analyze in this paper a specific case using theories from the Corporate Identity and Corporate Social Responsibility literature. The authors identify all the motives and benefits that lead the university to manage its corporate identity, the social responsibility schemes in the local and national communities. The author’s main finding is that philanthropy is one of key elements of Istanbul Bilgi University's corporate identity program and that the university has humane drivers for its social responsibility initiatives.

Otsikko:  Corporate identity, ethics and reputation in supplier-buyer relationships
Tekijät:  Bendixen, M. Abratt, R.
Lehti:  Journal of Business Ethics
2007 : NOV II, VOL. 76:1 p. 69-82
  This paper studies the ethics of a large MNC in its relationship with its suppliers. The study is conducted through a brief literature review of corporate identity, business ethics and buyer-supplier relationship is described. In addition the authors conduct a case study on one South African MNC where the buying staff and the suppliers' views and perceptions are obtained and discussed. The authors find that the existence and implementation of formal codes of ethics was found to be necessary. The second important factor was open relationships between the suppliers and the MNC. Together these two factors can help in creating positive buyer-supplier relationships.

Otsikko:  Corporate social reporting and stakeholder accountability: the missing link
Tekijät:  Cooper, S.M. Owen, D.L.
Lehti:  Accounting, Organizations and Society
2007 : OCT/NOV, VOL. 32:7-8, p. 649-667
  This paper critically evaluates the degree of institutional reform, designed to empower stakeholders, thereby enhancing corporate accountability, accompanying the voluntary initiatives, together with that potentially ensuing from proposed regulations, ... , for mandatory publication of an Operating and Financial Review by U.K. quoted companies. It is concluded that both forms of disclosure offer little in the way of opportunity for facilitating action on the part of organizational stakeholders. Therefore, they cannot be viewed as exercises in accountability.

Otsikko:  Corporate social responsibility and employee commitment
Tekijät:  Collier, J. Esteban, R.
Lehti:  Business Ethics
2007 : JAN, VOL. 16:1, p. 19-33
  For companies of today, required are effective corporate social responsibility (CSR) policies that are both formulated and delivered by corporate employees. This paper identifies two types of factors that may impact on employee motivation and commitment to CSR 'buy-in': 1. contextual ones: employee attitudes and behaviours will be affected by organizational culture and climate, and 2. perceptual ones. Motivation and commitment will be affected by the extent to which they can align personal identity and image with that of the organization etc.

Otsikko:  Corporate social responsibility and socially responsible investing: a global perspective
Tekijät:  Hill, R.P. (et al.)
Lehti:  Journal of Business Ethics
2007 : JAN II, VOL. 70:2, p. 165-174
  This study investigates the relationship between corporate social responsibility (CSR) and company stock valuation across three regions of the world. The authors give an overview of the evolving definition of CSR, and present the potential effect of corporate social performance on firm financial performance, including investor characteristics, the rationale behind their choices and their impact on the marketplace for securities worldwide.

Otsikko:  Corporate social responsibility and the management of labour in two Australian mining industry companies
Tekijät:  Jones, M. Marshall, S. Mitchell, R.
Lehti:  Corporate governance
2007 : VOL. 15:1, p. 57-67
  The paper examines the commitment to corporate social responsibility (CSR) principles and its relationship with the labour management systems in two Australian mining companies. It is explored to which extent the adoption of a CSR strategy has affected the management of labour in three respects: "collective" relations with unions; "partnership-style" relations with unions and workers and the adoption of HPWS measures. It is shown that CSR considerations are not powerful in themselves to make systemic change in the management of labour.

Otsikko:  Corporate social responsibility in a context of permanent restructuring: a case study from the Swiss metalworking sector
Tekijät:  Bonvin, J-M.
Lehti:  Corporate governance
2007 : VOL. 15:1, p. 36-44
  The paper explores the impact of corporate social responsibility (CSR) initiatives in restructuring processes. It is based on a case study of a Swiss company from the metalworking sector and it assesses how the company managers combine legislative interventions and shareholders' initiatives with a view to promoting workers' rights. The legal and conventional resources available in Switzerland are listed and it is analysed how the company, Tornos, mobilized these tools in its situation.

Otsikko:  Corporate social responsibility in global supply chains: A procedural justice perspective
Tekijät:  Boyd, D.E. (et al.)
Lehti:  Long Range Planning
2007 : JUN, VOL. 40:3, p. 341-356
  With firms seeking to create strategic advantages, integrated supply chains (hereafter as: s-chns.) are becoming a critical part of the competitive landscape. In response to customer and shareholder concerns for corporate social responsibility (CSR), many buying firms are implementing programs within their s-chns. An important aspect of implementing such s-chns. CSR initiatives involves achieving supplier compliance. It is argued that higher levels of monitoring will not necessarily increase compliance, possibly even damaging buyer-supplier relationships. As an alternative, it is suggested that a CSR implementation regime characterized by procedural justice rather than by greater monitoring is more likely to increase supplier compliance etc.

Otsikko:  Corporate social strategy in multinational enterprises: Antecedents and value creation
Tekijät:  Husted, B.W. Allen, D. B.
Lehti:  Journal of Business Ethics
2007 : SEP II, VOL. 74:4, p. 345-361
  This article explores the relationship on the multinational company's market environment, stakeholders, resources, and values to the development of strategic social planning and positioning. Based on a sample of multinational firms in Mexico, it was investigated how these relationships affect firm's value creation. The findings suggest that the favorable, dynamic market conditions and the resource for continuous innovation are related to strategic social positioning, whilst firm's social responsibility orientation is related to strategic social positioning. The creation of value is found to be connected with positioning but not with planning.

Otsikko:  CSR strategies of SMEs and large firms. Evidence from Italy
Tekijät:  Perrini, F. Russo, A. Tencati, A.
Lehti:  Journal of Business Ethics
2007 : SEP I, VOL. 74:3, p. 285-300
  This article compares CSR strategies in SMEs and in large companies. The analysis is based on a multi-stakeholder framework where 3,680 Italian firms are taken as a sample, and where the size of the firm is used as an explanatory variable for the choices in the CSR field. The findings suggest that large companies are more likely to recognize the significant stakeholders and their requirements, and respond to the latter through CSR strategies.

Otsikko:  CSR: making trade work for the poor
Tekijät:  Lamond, D.
Lehti:  Global focus: the EFMD business magazine
2007 : VOL. 1:3, p. 18-19
  This article deals with a special issue of "Management Decision" based on the International Trade Centre Executive Forum on "Making Trade Work for the Poor". Undepending on origins of discussion, companies and communities alike are paying increasing attention to the idea of corporate social responsibility (CSR).

Otsikko:  Cultural values and international differences in business ethics
Tekijät:  Scholtens, B. Lammertjan, D.
Lehti:  Journal of Business Ethics
2007 : OCT II, VOL 75:3, p. 273-284
  This paper analyzes ethical policies of firms in industrialized countries. The object is to find out whether culture factor is a significant explanator of country differences. The sample consists of almost 2700 firms in 24 countries. There are significant differences among ethical policies of firms headquatered in different countries. Applying the results to Hofstede's cultural indicators, it is found that individualism and uncertainty avoidance are positively associated with a firm's ethical policies. In addition, masculinity and power distance are found to be negatively related to these policies.

Otsikko:  Developing social responsibility: Biotechnology and the case of DuPont in Brazil
Tekijät:  Griesse, M. A.
Lehti:  Journal of Business Ethics
2007 : JUN (II), VOL. 73:1, p. 103-118
  The emergence of genetically modified organisms (GMOs) has prompted a reassessment of social responsibility (here as: s-r.) theories. This paper starts with a brief discussion on the progress of s-r. concept in academic discussion and the history of DuPont corporation in the United States. Then author considers DuPont corporation's actions in Brazil and the debate on GMOs within the Brazilian context taking into account participation of various interest groups. The need for open collaborative efforts in evaluating new technologies is expressed.

Otsikko:  Do corporate codes of ethics reflect issues of societal transformation? Western German and Slovak companies compared
Tekijät:  Winkler, I. Remisova, A.
Lehti:  Business Ethics
2007 : OCT, VOL. 16:4, p. 419-431
  This paper compares codes of ethics of large-scale enterprises in Germany and Slovak Republic as to the ethical issues. It is shown that codes of ethics of the Slovak companies mirror the specific transformational circumstances in the country. Compared with Western Germany the codes of these firms include multiple ethical issues, meaning that they experience a broader range of relevant ethical problems etc.

Otsikko:  Environmental reporting of global corporations: a content analysis based on website disclosures
Tekijät:  Jose, A. Lee, S-M.
Lehti:  Journal of Business Ethics
2007 : JUN, VOL. 72:4, p. 307-321
  Because of stakeholders demands of environmental responsibility and accountability more corporations disclosure information about their environmental performance. What kind of information they disclosure on their websites? This article explores the environmental management policies and practices of the 200 largest corporations in the world. The article analyzes seven areas based on a content analysis of the environmental reports of Fortune's Global 200 companies. Areas are for example environmental planning consideration and environmental leadership activities.

Otsikko:  Environmental sustainability versus profit maximization: Overcoming systemic constraints on implementing normatively preferable alternatives
Tekijät:  Alexander, J.
Lehti:  Journal of Business Ethics
2007 : DEC I, VOL. 76:2, p. 155-162
  The writer argues that to overcoming systemic constraints of profit maximization in the contemporary markets a change must be made through the laws, rules, and regulations that define and guide the market. The writer uses Rawls' notion of a "veil of ignorance" as a heuristic device.

Otsikko:  Ethical ideologies and older consumer perceptions of unethical sales tactics
Tekijät:  Ramsey, R.P.
Lehti:  Journal of Business Ethics
2007 : JAN II, VOL. 70:2, p. 191-207
  This paper discusses the ethical ideological make-up of four age segments outlined by Strauss and Howe, nd investigates the propensity for these groups to respond differentially to potentially unethical sales tactics. MANOVA indicates that the seniors in this study were distinct with respect to ethical ideology and less accepting of unethical sales practices.

Otsikko:  Ethics in practice: what are managers really doing?
Tekijät:  Velthouse, B. Kandogan, Y.
Lehti:  Journal of Business Ethics
2007 : JAN II, VOL. 70:2, p. 151-163
  This paper investigates the skills that managers think are necessary to perform their jobs effectively. The managers were asked to rank 178 behavioral skills presented under 22 different categories that described different aspects of management. It is shown that ethics is still regarded as one of the least important skills necessary in managers' daily work. Nevertheless, when specific ethical activities are analyzed separately, significant differences are found across characteristics of managers, as well as those of the organizations at which they work.

Otsikko:  Ethics, alterity, and organizational justice
Tekijät:  Byers, D. Rhodes, C.
Lehti:  Business Ethics
2007 : JUL, VOL. 16:3, p. 239-250
  This paper concentrates on the conditions of organizational justice based on Levinasian ethics. The conception of organizational justice that does not violate the particularity of each and every other person is presented. The study discusses the issues of ethics and organisational sociality and non-violent organisational justice. In any practical ordering of justice, a degree of violence can not be avoid. Finally, it suggests ethical organisation principles.

Otsikko:  False dawn for CSR? Shifts in regulatory policy and the response of the corporate and finacial sectors in Britain
Tekijät:  Deakin, S. Hobbs, R.
Lehti:  Corporate governance
2007 : VOL. 15:1, p. 68-76
  This paper presents a model of corporate social responsibility (CSR) as a set of mechanisms for aligning corporate behaviour with the interest of society in reducing externalities and promoting a sustainable corporate sector. These mechanisms include voluntary actions by companies to go above minimal legal standards. The paper assesses the how well the model is realised in current British practice. Managerial resistance is found to the linking of CSR with internal employee relations, and obstacles to shareholder engagement on this issue.

Otsikko:  Filling the empty shell. The public debate on CSR in Austria as a paradigmatic example of a political discourse
Tekijät:  Mark-Ungericht, B. Weiskopf, R.
Lehti:  Journal of Business Ethics
2007 : FEB I, VOL. 70:3, p. 285-297
  This paper analyses CSR as a political discourse in which different actors struggle to fill the empty shell of corporate social responsibility with a legitimate interpretation. The current debate on CSR in Austria is taken as an example to demonstrate how this debate is shaped by changes in the greater socio-economic environment. The authors claim that the debate and the political moves concerning an implicit or an explicit concept of CSR are rooted in a more fundamental question: the societal (re-)embedding or disembedding of companies.

Otsikko:  From necessity to responsibility: evidence for corporate environmental citizenship activities from a developing country perspective
Tekijät:  Küskü, F.
Lehti:  Corporate Social Responsibility and Environmental management
2007 : MAY, VOL. 14:2, p.74-87
  The aim of this study is to focus on corporate activities conducted to protect and preserve the environment and to evaluate these activities with respect to social responsibility in a developing country. The aim is also to find out what are the reasons corporations take part in these activities. Are the reasons social expectations, legal obligations or own social awareness. The study is based on data collected from Turkey corporations from the automotive, pharmaceuticals and textile industries. Results show that corporations are mostly influenced by obligatory regulations.

Otsikko:  Fundraising discourse and the commodification of the Other
Tekijät:  Forstorp, P.
Lehti:  Business Ethics
2007 : JUL, VOL. 16:3, p. 286-301
  This paper focuses on the problem of the ethics of ethical business. There is a tension between the rationality of the giver and rationality of business. The study uses the ethical theory of Levinas. The case of the tsunami catastrophe in the year 2004 is analyzed from the perspective of general tension. The discourse analysis is used to examine the aid advertisements. Levinasian interpretation could be used to criticize the entire fundraising business, the study suggests.

Otsikko:  Gender differences in business ethics: justice and relativist perspectives
Tekijät:  Stedham, Y. Yamamura, J.H. Beekun, R.I.
Lehti:  Business Ethics
2007 : VOL. 16:2, p. 163-174
  It has been showed that women are more likely than men to perceive business practices as unethical. Males tend to take an impersonal approach when assessing moral problems when females tend to view a moral dilemma as involving a network of connections and relationships that is communication-based. In the study made through business students it was found that gender is significantly related to the respondents' intention to behave in the same manner as described in the scenarios. Moreover, a significant gender effect was found when relativist criteria were employed in ethical judgement.

Otsikko:  Globalization and poverty
Tekijät:  Blowfield, M.
Lehti:  Business Strategy Review
2007 : VOL. 18:2, p. 34-38
  What is the role of business in eliminating poverty? This article presents four dimensions of the relationship between business and poverty. While the business becomes more global, companies need to consider their relation to poverty.

Otsikko:  Hierarchical control or individuals' moral autonomy? Addressing a fundamental tension in the management of business ethics
Tekijät:  Maclagan, P.
Lehti:  Business Ethics
2007 : JAN, VOL. 16:1, p. 48-61
  In business ethics, there is a fundamental tension btw. the apparent need to ensure ethical conduct through hierarchical control, and the encouragement of individuals' potential for autonomous moral judgement. In philosophical terms, these positions are consequentialist and Kantian, respectively. This paper assumes the former to be the dominant position in practice, ... but regards it as a misplaced extension of the more general managerial (as: mgr-al.) tendency to seek and maintain control over employees. The paper considers psychological manipulation and the legitimacy of mgr-al. authority on matters of ethics, as opposed to in the purely technical context. It is concluded that genuine, non-manipulative, participation by employees etc. is the way forward for the ethical management of business ethics.

Otsikko:  Information technology professionals' perceived organizational values and managerial ethics: an empirical study
Tekijät:  Jin, K.G. Drozdenko, R. Bassett, R.
Lehti:  Journal of Business Ethics
2007 : MARCH II, VOL. 71:2, p. 149-159
  This article presents the results of an analysis of empirical data on ethical attitudes of professionals and managers in relation to organizational core values in the information technology (IT) industry. The relationship between key organizational values as independent variables and the ethical attitudes of IT managers as dependent variables is examined. It is shown that IT professionals from mechanistic organizations were much more likely to report - compared to those from organic organizations - that managers in their corporate environment engage in behaviours regarded as unethical and that successful managers were more unethical relative to unsuccessful managers. There were notable differences between the upper-level managers and the mid-level managers and between the mid-level managers and the IT non-managerial professionals on certain key ethical issues.

Otsikko:  Is corporate sustainability a value-increasing strategy for business?
Tekijät:  Lo, S-F. Sheu, H-J.
Lehti:  Corporate governance
2007 : MAR, VOL. 15:2, p. 345-358
  Using large U.S. non-financial firms from 1999 to 2002, this paper examines whether corporate sustainability (henceforth as: corp-sust.) has an impact on market value. Taking Tobin's 'q' as the proxy for firm value, there is found a significantly positive relation btw. corp-sust. and its market value. There is also found a strong interaction effect btw. corp-sust. and sales growth on firm value. In addition, there is evidence to support that being sustainable causes a firm to increase its value.

Otsikko:  Islam and CSR: a study of the compatibility between the tenets of Islam, the UN Global Compact and the development of social, human and natural capital
Tekijät:  Zinkin, J.
Lehti:  Corporate Social Responsibility and Environmental management
2007 : SEP, VOL. 14:4, p. 206-218
  This paper examines whether the tenets of Islam (here as: I.) are the reason for the score found through previous research by comparing and contrasting the UN Global Compact's (as: UN G.C.) 10 principles (as: prcps.) with those of I. in the affected areas. The paper reconstructs the prcps. according to their impact on social, human and natural capital, exploring whether I. is supportive of responsible behaviour in these 3 areas. It is concluded that, with the possible exception of I.'s focus on personal responsibility and non-recognition of the corporation as a legal person etc., there is no divergence btw. the tenets of the religion and the prcps. of the UN G.C.

Otsikko:  Lars Rebien Sørensen
Tekijät:  Schiller, B.
Lehti:  European business forum EBF
2007 : SUMMER, 29, p. 56-59
  This article presents an interview with the CEO of Novo Nordisk, Lars Rebien Sørensen, the executive of one of Denmark's most important companies. Discussed are the changing economics of the drugs industry, business ethics and atypical office spaces.

Otsikko:  Levinas: Beyond egoism in marketing and management
Tekijät:  Desmond, J.
Lehti:  Business Ethics
2007 : JUL, VOL.16:3, p. 227-238
  This paper discusses the differences between Levinas and egoism. The concepts of Levinas are compared to those of Smith and Lacan in order to place his work in the context. The paper concludes that the work of Lavinas can be misinterpreted to assimilate egoism.

Otsikko:  Mapping the interface between corporate identity, ethics and corporate social responsibility
Tekijät:  Fukukawa, K. Balmer, J.M.T Gray, E.R
Lehti:  Journal of Business Ethics
2007 : NOV II, VOL. 76:1 p. 1-5
  The authors introduce the special issue of journal of business ethics (2007, VOL 76 Nro 1/nov II) and give an introduction to the topics discussed by various authors in different papers collected for this particular journal. Topics concentrated to such issues as: ethical identity formation, motives for firms in pursuing CSR activities and "Ethicalization" are introduced in this foreword and later examined more carefully in various articles included in this journal.

Otsikko:  Moral agency, profits and the firm: economic revisions to the Friedman theorem
Tekijät:  Wagner-Tsukamoto, S.
Lehti:  Journal of Business Ethics
2007 : JAN II, VOL. 70:2, p. 209-220
  This article discusses in economic terms Friedman's theorem that the only social responsibility of firms is to increase their profits while staying within legal and ethical rules. A model of three levels of moral conduct is attributed to the firm: (1) self-interested engagement in the market process itself, which reflects according classical and neoclassical economics an ethical ideal; (2) the obeying of "the rules of the game", largely legal ones; and (3) the creation of ethical capital, which allows moral conduct to enter the market process beyond the rules of the game.

Otsikko:  On faces and defacement: the case of Kate Moss
Tekijät:  Kaulingfreks, R. Bos, R. ten
Lehti:  Business Ethics
2007 : JUL, VOL. 16:3, p. 302- 312
  This paper applies the philosophy of Levinas and Heidegger to the issues of face and defacement. The case of Kate Moss's scandalous picture in the Daily Mirror is illustrated and examined. The study suggests that the business ethics can been seen as paralyzed due to the obsession of pure and static forms.

Otsikko:  Perceptions and perspectives: corporate social responsibility and the media
Tekijät:  Tench, R. Bowd, R. Jones, B.
Lehti:  Journal of communication management
2007 : VOL. 11:4 p. 348-370
  The aim of this study is to develop understanding of Corporate Social Responsibility (CSR) and the Media. The authors report in this paper on varying media interpretations, perspectives and perceptions of CSR and how these factors are prone to alter and change in part depending on the perceived definition and issue(s) examined. The paper finds that while media is open to positive news coverage on CSR; most often the CSR issues reported are negative and in tone and the tension to the Corporate Social Irresponsibility (CSI)

Otsikko:  Personal values' influence on the ethical dimension of decision making
Tekijät:  Fritzsche, D. J. Oz, E.
Lehti:  Journal of Business Ethics
2007 : NOV I, VOL. 75:4, p. 335-343
  This paper examines the relationship between personal values and the ethical dimension of decision making. The study uses Partial Least Squares (PLS) analysis to analyze the data gathered from 174 working professionals. That data were obtained using a series of five vignettes. The main finding is that there is a significant positive contribution of altruistic values to ethical decision making. On the other hand, the contribution of self enhancement values to ethical decision making is significantly negative.

Otsikko:  Post-partnership strategies for defining corporate responsibility: the business social compliance initiative
Tekijät:  Egels-Zandén, N. Wahlqvist, E.
Lehti:  Journal of Business Ethics
2007 : JAN II, VOL. 70:2, p. 175-189
  This article investigates the Business Social Compliance Initiative (BSCI) to analyze the possibility of post-partnerships establishing stable definitions of corporate responsibility. The authors develop a theoretical framework based on actor-networking theory and institutional theory. It is shown that post-partnerships suffer from the paradox of striving to marginalise those stakeholders whose support they for establishing stable definitions of corporate reponsibility

Otsikko:  Public policies in corporate social responsibility: The role of governments in Europe
Tekijät:  Albareda, L. Lozano, J. M. Ysa, T.
Lehti:  Journal of Business Ethics
2007 : SEP II, VOL. 74:4, p. 391-407
  This paper investigates the concept of CSR in the context of governments' actions in the EU-15 countries exploring how the governments have understood, designed and implemented CSR public policies. Based on the research an analytical framework to analyze CSR public policies is proposed. The observed ways of governmental actions leads the authors to suggest a 'four ideal' typology model for governmental action on CSR in Europe including partnership, business in the community, sustainability, and citizenship and agora.

Otsikko:  Public relations professional practice and the institutionalisation of CSR
Tekijät:  Bartlett, J. Tywoniak, S. Hatcher, C.
Lehti:  Journal of communication management
2007 : VOL. 11:4 p. 281-299
  The authors aim in this study is to show the findings of a longitudinal case study about the professionalisation of PR practices and the institutionalisation of corporate social responsibility as a genuine business and social arrangement. The authors have done a qualitative longitudinal study to investigate the Australian banking industry in 1999-2004 from the perspective of social construction of social responsibility, across two levels of analysis - societal expectations as institution, and practices of banking and public relations as action. The authors find that the case organizations altered their communication practices and public relations during the period study.

Otsikko:  Pyramid vision
Tekijät:  Crainer, S.
Lehti:  Business Strategy Review
2007 : VOL. 18:2, p. 15-18
  Nowadays, a growing number of business leaders affect and set the political and economic agendas. The concept of Corporate Social Responsibility (CSR) is too narrow to cover this phenomenon. This article presents the story of Fadi Ghandour whose company Aramex has been involved in unique community-building work.

Otsikko:  Reaping relational rewards from corporate social responsibility: The role of competitive positioning
Tekijät:  Shuili, D. Bhattacharya, C.B Sankar, S.
Lehti:  International Journal of Research in Marketing
2007 : SEP, VOL. 24:3 pp. 224-241
  This study investigates the moderating effect of the extent to which a brand’s social initiatives are integrated into its competitive positioning on consumer reactions to CSR. The authors find that positive CSR beliefs held by consumers are associcated not only with better purchase likelihood but also with longer-term loyalty and advocacy behaviors. More importantly, they found that not all CSR initiatives are made equiavalent: a brand that positions itself on CSR, integrating its CSR strategy with its core business strategy is more likely than brands that only engage in CSR to reap a range of CSR-specific benefits in the consumer domain.

Otsikko:  Reconstructing the corporate social responsibility construct in Utlish
Tekijät:  Amaeshi, K. M. Adi, B.
Lehti:  Business Ethics
2007 : JAN, VOL. 16:1, p. 3-18
  There are two explanations for why organizations should engage in corporate social responsibility (CSR): 1. the normative rationale (hereafter as: rte.) based on an appeal (as: b-on-app.) to ethics, 2. the instrumental rte., b-on-app. to business pragmatism. This paper argues a missing link to be the failure to recognize that the 1. and 2. approaches to CSR are underpinned by substantively, differentiating, relative logics of emotional rationalism (as: rtn.) on the one hand, and instrumental rtn. on the other. The paper makes a case that for CSR as a management practice (as: mgmt-p.) to be practicable and actionable within a sustainable business agenda, it will need ... to be reconstructed in the instrumentally, pragmatic (utlish) language of business. Otherwise, the whole CSR concept may continue to dwell in the realm of abstract theorizing etc. It is concluded that such an approach situating CSR within a pragmatic business lingua will help in legitimizing CSR as a 'neutral' mgmt-p.

Otsikko:  Religion and attitudes to corporate social responsibility in a large cross-country sample
Tekijät:  Brammer, S. Williams, G. Zinkin, J.
Lehti:  Journal of Business Ethics
2007 : MARCH III, VOL. 71:3, p. 229-243
  This article investigates the relationship between religious denomination and individual attitudes to corporate social responsibility (CSR) within the context of a sample of over 17 000 individuals from 20 countries. It is shown that religious individuals do not prioritise the responsibilities of the firm differently, but tend to hold broader conceptions of the social responsibilities of business than non-religious individuals.

Otsikko:  Reporting on responsible drinking: a study of the major UK pub-owning companies
Tekijät:  Pratten, J.D.
Lehti:  Business Ethics
2007 : JAN, VOL. 16:1, p. 62-70
  During the most of the 20th century, brewers owned the majority of British public houses. In 1989, the Monopoly and Mergers Commission brought about the dissolution of the brewers' estates, emerging two types of pub-owning companies: 1. the one employing managers, 2. the other leasing the outlets to individual operators. In the present climate of opposition to excessive drinking, their approach to retailing is being brought into question, with public demands for a responsible approach. In this article, examined are the different responses of the major firms within the industry.

Otsikko:  Researching corporate social responsibility: an agenda for the 21st century
Tekijät:  Godfrey, P.C. Hatch, N.W.
Lehti:  Journal of Business Ethics
2007 : JAN I, VOL. 70:1 p. 87-98
  This paper reviews the current state of CSR across a number of academic disciplines, from accounting to management to theology. Progress in understanding CSR should include theorizing around the micro-level processes, in which practicing managers engage when allocating resources towards social initiatives, as well as refined measurement of the outcomes of those initiatives on stakeholder and shareholder interests. According to the authors scholarship must also account for the influence of diverse, and even maladaptive, stakeholders as well as more fully incorporate non-Western philosophical and economic perspectives.

Otsikko:  Responsible leadership, stakeholder engagement, and the emergence of social capital
Tekijät:  Maak, T.
Lehti:  Journal of Business Ethics
2007 : SEP II, VOL. 74:4, p. 329-343
  This paper focuses on responsible leadership arguing that it contributes to adding social capital and thereby to a sustainable business and the common good. It is shown that responsible leadership is a relational and moral phenomenon seeing that the leaders deal with a large number of diverse stakeholder claims seeking to build beneficial relationships to both parties which, in turn, enables social capital building.

Otsikko:  Retailing public goods: The economics of corporate social responsibility
Tekijät:  Besley, T. Ghatak, M.
Lehti:  Journal of Public Economics
2007 : SEP, VOL. 91:9, p. 1645-1663
  This article examines the feasibility and desirability of corporate social responsibility (CSR) by identifying CSR with creation of public goods or curtailment of public bads. The authors use a model with profitmaximizing firms to demonstrate that a direct parallel between CSR and traditional models of private provisions of public goods exists. Companies using CSR produce public goods the same amount as predicted by the standard voluntary contribution equilibrium. A comparision between CSR and governement provision and charitable provision is provided with an analysis about when CSR by private for-profit companies could obtain a comparative advantage in dealing with public goods provision.

Otsikko:  Revisiting the concept of a societal orientation: conceptualization and delineation
Tekijät:  Kang, G. James, J.
Lehti:  Journal of Business Ethics
2007 : JUL, VOL 73:3, p. 301-318
  This article present a conceptualization of a societal orientation based on a literature review and interviews.

Otsikko:  Should I invest with my conscience?
Tekijät:  Sandberg, J.
Lehti:  Business Ethics
2007 : JAN, VOL. 16:1, p. 71-86
  This paper discusses the idea investors (here as: invts.) having moral reasons (as: m-rs.) to avoid investing (as: inv-g.) in certain business areas, based on their own moral views (as: m-vs). This issue is referred to as 'conscience investing' as a central part of the conception of ethical (as: eth.) inv-g. within the movement of socially responsible investment (SRI). It is argued that focusing on the m-vs. of individual invts. is not very fruitful. There are strong reasons to think that invts. do not have m-rs. to invest 'with their consciences', or, ... , that they are very weak compared with other sorts of m-rs. pertaining to eth. inv-g.

Otsikko:  Singular justice and software piracy
Tekijät:  Introna, L. D.
Lehti:  Business Ethics
2007 : JUL, VOL. 16:3, p. 264-277
  This paper focuses on the role of ethics in everyday life. The work of Levinas and Derrida is reviewed. Using the theory of Levinas, the paper argues that ethics happens in the singularity of the face of the Other before her "here and now". The concept of the Other is reviewed in the context of everyday life. Using the concepts Levinas and Derrida, this paper attempts to articulate the notion of singular justice as the simultaneous demand of all others requiring my response. In addition, the paper argues that singular justice is the my calling to do the right thing immediately. The paper discusses software piracy in the light of singular justice concept.

Otsikko:  Social investment through community enterprise: The case of multinational corporations involvement in the development of Nigerian water resources
Tekijät:  Nwankwo, E. Phillips, N. Tracey, P.
Lehti:  Journal of Business Ethics
2007 : JUN (II), VOL. 73:1, p. 91-101
  This article studies diverse mechanisms used by multinational corporations (MNCs) in Nigeria looking for to make long-term social investments (here as: s-invts.) aimed at improving water provision by increasing local capacity. The authors discuss that partnering with community enterprise, a form of social enterprise, is the most effective approach of governance through which MNCs can manage s-invts.

Otsikko:  Stakeholder capitalism
Tekijät:  Freeman, R. E. Martin, K. Parmar, B.
Lehti:  Journal of Business Ethics
2007 : SEP II, VOL. 74:4, p. 303-314
  This paper presents the principles of stakeholder capitalism, a view that rejects problematic assumptions of competition, limited resources and a winner-take-all mentality, defining the economic activity in the current narratives of capitalism. The concepts of stakeholders combined with value creation and trade are used to replace the traditional frame which makes the capitalism again a valuable concept e.g. in ethical analysis.

Otsikko:  Strategic corporate social responsibility and value creation among large firms: lessons from the Spanish experience
Tekijät:  Husted, B.W. Allen, D.B.
Lehti:  Long Range Planning
2007 : DEC, VOL. 40:6, p. 594-610
  The article looks at the impact of the three strategic corporate social responsibility (hereafter as CSR) variables on value creation for the firm. The study examines the aspects of visibility, appropriability and voluntarism in CSR projects thorough the analysis of 110 large Spanish corporations' experiences. According to the survey, managers should understand the special and similar features of CRS and other market activities. The authors suggest that the understanding is the key to success, innovation and competitive advantage.

Otsikko:  Suppliers' compliance with MNCs' codes of conduct: Behind the scenes at Chinese toy suppliers
Tekijät:  Egels-Zandén, N.
Lehti:  Journal of Business Ethics
2007 : SEP (II). VOL. 75:1, p. 45-62
  Altough the interest in codes of conduct (here as c.c.) has grown both within the academics and practitioners, there hasn't been much research into the actual compliance of suppliers in developing countries with the c.c. of multinational corporations (MNCs). This article contributes to it by examining Chinese suppliers' compliance with Swedish toy retailers' c.c. The study is based on unannounced and unofficial interviews with employees in Chinese suppliers, and its findings show that while all studied suppliers violate some of the standards, over two-thirds fail to comply with majority of the studied standards. The main explanation seems to be that the Chinese suppliers are successful in deceiving the toy retailers' monitoring organisations.

Otsikko:  Sustainable development and corporate performance: A study based on the Dow Jones Sustainability Index
Tekijät:  López, M. V. Garcia, A. Rodriguez, L.
Lehti:  Journal of Business Ethics
2007 : OCT II, VOL 75:3, p. 285-300
  This paper examines whether the adoption Corporate Social Responsibility (CSR) practices has an effect on business performance. The study compares two groups of 55 firms. The firms in the first group belong DJSI (Dow Jones Sustainability Index) and thus have adopted sustainability practices. The second group consists of firms that have not filled the requirements of DJSI. By analyzing the link between CSR and performance indicators, the study concludes that the relation is negative in short-term.

Otsikko:  Taboos in corporate social responsibility discourse
Tekijät:  Kallio, T. J.
Lehti:  Journal of Business Ethics
2007 : AUG (II), VOL. 74:2, p. 165-175
  Even though it's understood among the scholars that there are some problematic issues within CSR field, those remain mainly untouched. This paper concentrates on the taboos of CSR identifying specifically the taboos of amoral business, continuous economic growth and the political nature of CSR. It is suggested that avoidance of taboos prevents the CSR field to develop its critical potential, and that CSR field can be only as advanced as its taboos.

Otsikko:  Taming trojan horses: Identifying and mitigating corporate social responsibility risks
Tekijät:  Heugens, P. Dentchev, N.
Lehti:  Journal of Business Ethics
2007 : OCT, VOL. 75:2, p. 151-170
  Companies are experiencing growing pressures to incorporate corporate social responsibility (CSR) principles to their practices. This article tries to identify the risks that organisations may expose themselves when accepting novel and potentially open-ended CSR commitments by conducting two naturalistic studies: exploratory and corroborative. The CSR adoptation is found to be associated with at least seven different business risks. The managerial mitigation strategies to alleviate these risks are then discussed.

Otsikko:  That's not what happened and it's not my fault anyway! An exploration of management attitudes towards SRI-shareholder engagement
Tekijät:  Vandekerckhove, W. Leys, J. Braeckel, D. van
Lehti:  Business Ethics
2007 : OCT, VOL. 16:4, p. 403-418
  This paper deals with semi-formal interactions btw. SRI-investors taking the governance route rather than deploying a best-in-class logic or exclusionary screening. Ten (10) expectations about management reactions to the concerns raised by investors are formulated, covering responsiveness, acknowledgment of positions and general attitude etc. Based on data from the 'Portfolio21'-correspondence, a joint initiative of European investors, it is found that management is very willing to discuss cases but at the same time denies the truth-value of the allegations. Here, the problem of information asymmetry comes to the fore.

Otsikko:  The association between disclosure, distress, and failure
Tekijät:  Holder-Webb, L. Cohen, J. R.
Lehti:  Journal of Business Ethics
2007 : OCT II:, VOL 75:3, p. 301-314
  This paper studies the relation between distress and disclosure. The study uses a sample of firms entering financial distress and evaluates their disclosure behavior by using a proprietary instrument to measure the quality of Management Discussion and Analysis (MD&A) disclosures. The main object is to find out whether observed changes in disclosure are motivated primarily by economical or ethical factors. It is found that the disclosure quality increases in the year of financial distress. The paper concludes that changes in disclosure seem to be driven by economic considerations, especially when times are financially good.

Otsikko:  The communication of corporate social responsibility: United States and European Union multinational corporations
Tekijät:  Hartman, L. P. Rubin, R. S. Dhanda, K. K.
Lehti:  Journal of Business Ethics
2007 : SEP II, VOL. 74:4, p. 373-389
  Based on a cross-cultural analysis of communication of CSR activities in 16 U.S. and European corporations, this article investigates corporate social responsibility (CSR) and whether there can be found differences in the types of CSR initiatives between EU and U.S. companies. Findings implicates that EU companies do not value sustainability to the exclusion of financial elements but incorporate both elements when justifying CSR activities whereas U.S. companies give more attention to solely financial justifications. Wide variance was found in prevalence and the use of specific CSR-related terminology.

Otsikko:  The contribution of corporate social responsibility to organizational commitment
Tekijät:  Brammer, S. Millington, A. Rayton, B.
Lehti:  International journal of human resource management
2007 : OCT, VOL. 18:10, p. 1701-1719
  This study examines the relationship btw. organizational commitment (hereafter as: org-cmmt.) and employee perceptions of corporate social responsibility (CSR) within a model drawing on social identity theory. Specifically, the impact of three aspects of socially responsible behaviour on org-cmmt. are explored: employee perceptions of CSR, procedural justice in the organization and the provision of employee training. Based on a sample of more than 4,000 employees from a financial services company, the results emphasize the importance of gender variation suggesting that external CSR is positively related to org-cmmt. and that the contribution of CSR to org-cmmt. is at least as great as job satisfaction.

Otsikko:  The corporate social responsibility of pharmaceutical product recalls: An empirical examination of U.S. and U.K. markets
Tekijät:  Cheah, E.T. Chan, W.L. Chieng, C.L.L.
Lehti:  Journal of Business Ethics
2007 : DEC (III), VOL. 76:4 p. 427-449
  In this paper the authors investigate the impact on shareholder wealth of announcements on pharmaceutical product recalls in the U.K and the U.S, which are the worlds largest pharmaceutical markets. In addition the authors also asses the role of corporate social responsibility (CSR) recognition in pharmaceutical product recalls, by investigating whether differences were found in shareholder wealth impacts between companies listed on the FTSE4Good and DJSI indices and those not listed in these indices. The authors found through analysin product recall announcmenets compiled in the Pharmaceutical Journal during 1998 to 2004 that there were market differences between the countries how market participants reacted to the recalls. In the U.S. investors penalised firms according to the severity of product mishaps. However in U.K. investors rewarded product recalls by companies which were not usually CSR-active. In U.S. non-CSR active firms were also punished by the investors.

Otsikko:  The CSR-quality trade-off: When can corporate social responsibility and corporate ability compensate each other?
Tekijät:  Berens, G. Riel, C. B. M. van Rekom, J. van
Lehti:  Journal of Business Ethics
2007 : SEP I, VOL. 74:3, p. 233-252
  This article examines the possibility of compensating a poor corporate ability (CA) with a good corporate social responsibility (CSR), and vice versa by running an empirical experiment among business administration students. Participants reported their preferences for a financial services company's products, stocks and jobs when given the company's CA and CSR performance. The authors find that poor CSR can be compensated by a good CA for all preferences, and poor CA can be compensated by a good CSR for stock and job preferences. For product preferences the results depend on the product's relevance to the participants.

Otsikko:  The decomposition of the corporate body: What Kant cannot contribute to business ethics
Tekijät:  Altman, M. C.
Lehti:  Journal of Business Ethics
2007 : SEP I, VOL. 74:3, p. 253-252
  Applying Kant's moral theory on business ethics is quite popular, even though the idea of collective responsibility disagrees with the concept of moral agency found in Kant's ethics. The author argues that corporate policies should not be regarded according to the moral law, but parallel to legal constraints. They may affect to person's actions, but person's maxim is not determined by those policies. A business lacks the conditions necessary for constraint by moral law; it has no reason, and there exist only individual's intentions, but no collective ones. Thereby an organization has no moral obligations. Here appears the dilemma to either use Kant's categorical imperative to the actions of certain persons and give up the notion of collective responsibility, or use a diverse moral theory to the actions of businesses themselves.

Otsikko:  The effect of country and culture of perceptions of appropriate ethical actions prescribed by codes of conduct: a Western European perspective among accountants
Tekijät:  Arnold, D.F.
Lehti:  Journal of Business Ethics
2007 : FEB II, VOL. 70:4, p. 3327-340
  This paper investigates the effect of a country's culture on the implementation of a code of conduct in a European context. The authors examine whether the perceptions of an activity's ethicality relates to the elements found in company codes of conducts vary by country or according to Hofstede's cultural constructs of : power distance, individualism, masculinity/feminity and uncertainty avoidance. The results suggest that differences in the perceptions associate mainly with the participants' country as opposed to their employer, employement level, or gender. These country differences associate also with Hofstede's constructs of individualism and masculinity/feminity.

Otsikko:  The ethical mutual fund performance debate: new evidence from Canada
Tekijät:  Bauer, R. Derwall, J. Otten, R.
Lehti:  Journal of Business Ethics
2007 : JAN II, VOL. 70:2, p. 111-124
  This paper investigates the performance and risk sensitivities of Canadian ethical mutual funds in terms of their conventional peers. In order to overcome the methodological deficiencies most prior research suffered from, the authors use performance measurement approaches. The authors examine the aggregated performance and investment style of ethical and conventional mutual funds and allow for time variation in the funds' systematics risk. The evidence from Canada supports the conjecture that any performance differential between ethical mutual funds and their conventional peers is statistically insignificant.

Otsikko:  The evolution of directors duties: bridging the divide between corporate governance and corporate social responsibility
Tekijät:  Clarke, T.
Lehti:  Journal of General Management
2007 : SPRING, VOL. 32:3, p. 79-105
  The article deals with the issue of corporate social responsibility (CSR) and corporate governance, especially concerning the directors' duty. It is looked at how the responsibility to promote a corporation or company's success can provide opportunity or encouragement to implement responsible strategies from directors and management alike, and how legal liability is influenced by moral liability. Examined are also the shift in company reporting to reflect social responsibility, and how CSR and a portfolio balanced by environmental and social criteria affects investments and shareholder value.

Otsikko:  The geographic, political and economic context for corporate social responsibility in Brazil
Tekijät:  Griesse, M. A.
Lehti:  Journal of Business Ethics
2007 : JUN (II), VOL. 73:1, p. 21-37
  This paper presents an overview of corporate social responsibility (CSR) in Brazil through history starting from the colonial era. The author considers both the civic and business organizations with strategies to promote social responsibility and government policies aimed at reducing poverty.

Otsikko:  The impossibility of corporate ethics: for a Levinasian approach to managerial ethics
Tekijät:  Bevan, D. Corvellec, H.
Lehti:  Business Ethics
2007 : JUL, VOL. 16:3, p. 208-219
  According to Levinasian ethics, ethics is an endless responsibility for the Other and for justice. Ethics is considered to develop in the personal meeting. Consequently, corporations can not be ethical subjects in Levinasian sense. In a corporate context, ethics is considered to be a matter of individual managerial ethics. This article discusses the matters of Levinasian managerial ethics.

Otsikko:  The international Business Ethics Index: European Union
Tekijät:  Tsalikis, J. Seaton, B.
Lehti:  Journal of Business Ethics
2007 : OCT II, VOL 75:3, p. 229-238
  Business Ethics Index (BEI) measures consumers' sentiments toward business ethical practices to the international area. In this study, data were gathered in three European countries: UK, Germany and Spain. The British were most optimistic about the future ethical behaviour of businesses.

Otsikko:  The natural environment as a salient stakeholder: non-anthropocentrism, ecosystem stability and the financial markets
Tekijät:  Norton, S.D.
Lehti:  Business Ethics
2007 : OCT, VOL. 16:4, p. 387-402
  It is proposed in this paper that in the context of financial markets, the natural environment possesses stakeholder status, founded on the essentiality of ecosystem stability for their proper functioning and the structuring of instruments traded on them.

Otsikko:  The nature and management of ethical corporate identity: A commentary on corporate identity, corporate social responsibility and ethics
Tekijät:  Balmer, J.M.T Fukukawa, K. Gray, E.R
Lehti:  Journal of Business Ethics
2007 : NOV II, VOL. 76:1 p. 7-15
  In this article the authors open up the topic of ethical corporate identity. The authors believe it to be a new as well as highly relevant, field of examination for scholarship in ethics and corporate social responsibility. The authors study the topic through Balmer's AC2ID test model of corporate social responsibility and by exploring the specificities of an ethical form of corporate identity. The authors suggest that ethical identity potentially takes us beyond the embodiment of the corporation. Instead the authors argue that ethical identity is seen to be build relationally, between parties within a community of business and social exchange.

Otsikko:  The pragmatics of care in sustainable global enterprise
Tekijät:  Simola, S. K.
Lehti:  Journal of Business Ethics
2007 : AUG (II), VOL. 74:2, p. 131-147
  Although there is growing awareness of the need for sustainable global development, consolidation of corporate profitability, environmental protection and social responsiveness successfully is hard to achieve through traditional modes of globalization. One emerging approach offering a promising strategic alternate is a sustainable global enterprise, which requires the creation of "native capability". This paper shows the usefulness of an ethic of care increasing comprehension of the competencies encompassing native capability. Practical ideas for developing those skills are also presented.

Otsikko:  The promise of a managerial values approach to corporate philantrophy
Tekijät:  Choi, J. Wang, H.
Lehti:  Journal of Business Ethics
2007 : NOV I, VOL. 75:4, p. 345-359
  This paper provides alternative explanations for corporate philantrophy based on top managements' values of benevolence and integrity. Corporate philantrophy can regarded as a direct result of top managers' benevolence and integrity values. In addition, the paper argues that top managers with those values are likely to improve corporate financial performance. In conclusion, both corporate philantrophy and financial performance can be causal effects of managers' benevolence and integrity values.

Otsikko:  The role of environmental management systems in Hungary - Theoretical and empirical insights
Tekijät:  Malovics, G. Racz, G. Kraus, S.
Lehti:  Journal for East European Management Studies (JEEMS)
2007 : VOL. 12:3, p.180-204
  Hungary has come closer to Western societies since the removal of the Socialist regime. It has adopted western values in environmental issues such as corporate social responsibility and environmental management systems (hereafter as EMSs). This paper offers a review of current state of Hungary’s environmentally-conscious company management. A quantitative empirical survey revealed that economic and competitive reasons motivate Hungarian companies to introduce EMSs. The results show that EMSs have a positive impact on corporate image although it seems that environmental management is not in direct connection with corporate success.

Otsikko:  The social responsibilities of international business firms in developing areas
Tekijät:  Bird, F. Smucker, J.
Lehti:  Journal of Business Ethics
2007 : JUN (II), VOL. 73:1, p. 1-9
  This article presents three principles which according to the authors are necessary to be taken account when assessing the social responsibilities of international business firms in developing areas. Principles include awareness of the historical and institutional dynamics of local communities, open communication with local constituencies and ensuring that firm's operations safeguard the sustainability of social and economic assets of local communities.

Otsikko:  The strategic use of corporate philanthropy: building societies and demutualisation defences
Tekijät:  Campbell, D. Slack, R.
Lehti:  Business Ethics
2007 : OCT, VOL. 16:4, p. 326-343
  This paper explores the strategic use of corporate philanthropy in the 1990s by U.K. building societies faced with a societal pressure to change legal form from mutual to corporate status. Examined is the observation that community relationships were thought by management to be capable of assisting in the strategic positioning of mutual societies as to their legal form etc.

Otsikko:  The utility of social obligations in the UK energy industry
Tekijät:  Sharratt, D. Brigham, B.H. Brigham, M.
Lehti:  Journal of Management Studies
2007 : DEC, VOL. 44:8, p. 1503-1522
  The setting of social obligations (hereafter as: soc-obls.) on the U.K. energy supply industry provides an important opportunity for examining how social responsibilities (here as: soc-resps.) are construed by companies and how these constructions relate to perceptions of the role of regulation, especially the scope for compromise and influence with the regulator. This study's data suggest four templates for understanding this relationship: embracing soc-obls., business as usual, management deliberation, and conflicts with commerce. Together these templates emphasize the subjective and multiple nature of soc-resps. and of regulatory relationships, and demonstrate struggles for the strategic and operational meaning over the nature of public interest and competitive advantage.

Otsikko:  Transparency of corporate social responsibility in dutch breweries
Tekijät:  Quaak, L. Aalbers, T. Goedee, J.
Lehti:  Journal of Business Ethics
2007 : DEC II, VOL. 76:3 p. 293-308
  In this study the factors influencing the willingnes to publish Corporate Social Responsibility (CSR) and Sustainability Reports at seven breweries in the Netherlands were investigated. The researchers conclude that the CSR does not stimulate Sustainability Reporting in Dutch breweries.

Otsikko:  Two case study scenarios in banking: A commentary on The Hutton Prize for Professional Ethics, 2004 and 2005
Tekijät:  Molyneaux, D.
Lehti:  Business Ethics
2007 : OCT, VOL. 16:4, p. 372-386
  The 'Hutton Prize for Professional Ethics' of The Chartered Institute of Bankers in Scotland is awarded annually to the author of an essay that addresses most convincingly the question of "What do you now do?", in response to an ethically sensitive, case-study scenario. This paper presents the Scenarios from 2004 and 2005, with attached commentary.

Otsikko:  Understanding responsible leadership: Role identity and motivational drivers
Tekijät:  Pless, N. M.
Lehti:  Journal of Business Ethics
2007 : SEP II, VOL. 74:4, p. 437-456
  Contributing to the discussion on responsible leadership (here as: r-l.), this article gives an analysis of the inner theatre of a responsible leader. This is achieved by using narrative approach and taking Anita Roddick's biography as starting point when exploring through clinical and normative lenses the relationship between r-l. behavior and the underlying motivational systems. Current state of r-l. research is presented along with suggestions for r-l.

Otsikko:  Universal investors and socially responsible investors: A tale of emerging affinities
Tekijät:  Lydenberg, S.
Lehti:  Corporate governance
2007 : MAY, VOL. 15:3, p. 467-477
  This study posits 3 types of investors in today's financial markets: "Universal Investors" (here as: UIs.), "Social Investors" (as: SIs.) and "Rational Investors" (as: RIs). It is argued that measuring the value of corporations to society only on their stock price and their ability to raise that price is not only a narrow expression of the value of corporations to society, but a potentially dangerous one. UIs. and SIs. are viewed as having the potential to build on and improve on the practices of RIs. by developing an expanded and more complete conception of investment returns and of corporations' role in providing the returns. It is hypothesized that UIs. and SIs. share a basic affinity for the promotion of a just and sustainable society.

Otsikko:  What codes of conduct tell us: corporate social responsibility and the nature of the multinational corporation
Tekijät:  Béthoux, É. Didry, C. Mias, A.
Lehti:  Corporate governance
2007 : VOL. 15:1, p. 77-90
  The paper examines the corpus of multinationals' codes of conduct on corporate social responsibility (CSR) issues collated by the ILO. Three main points if reference in CSR codes of conduct has been identified, which are: respect for ILO norms, discussion of the company’s relationship to society, and reinforcement of its internal discipline and organisation. The issue of corporate responsibility itself, surprisingly, constitutes a small part of the text of the codes. The main targets are employees, who ensure the implementation of the principles stated in the codes as well as protect the assets of the company.

Otsikko:  Where business and politics meet
Tekijät:  Brown, T.
Lehti:  Business Strategy Review
2007 : VOL. 18:2, p. 54-59
  This interview discusses the importance of nonmarket strategy. David Bach believes that nonmarket strategy plays an essential role in the success. According to him, the changes in the business environment have made nonmarket strategies more significant for businesses.

Otsikko:  Why firms should not always maximize profits
Tekijät:  Kolstad, I.
Lehti:  Journal of Business Ethics
2007 : DEC I, VOL. 76:2, p. 137-145
  This paper discuss about the idea of corporate social responsibility (CSR) and gives an opinion about the Friedmanian view of social responsibility of corporations and about the view that CSR and profits go together.

Otsikko:  "I hope it won't happen to me!" Hospitality and tourism students' fear of difficult moral situations as managers
Tekijät:  Marnburg, E.
Lehti:  Tourism Management
2006 : AUG, VOL. 27:4, p. 561-575
  The purpose of this study is to gain insight and establish an understanding for how students as potential managers in the hospitality and tourism industry conceptualize managers' situations with regard to ethical dilemmas. Findings show that students have a good understanding of how moral dilemmas were elicited and of social processes in the organisation. Besides students are skeptical of top managements' decisions and they perceive the managers' job as being very isolated.

Otsikko:  A case for including business ethics and the humanities in management programs
Tekijät:  Small, M. W.
Lehti:  Journal of Business Ethics
2006 : MAR II, VOL 64:2, p. 195-211
  This article drwas upon the idea that business ethics should be more firmly embedded in business management education. A number of areas have been identified for students to use as topics for research projects in management ethcs, ranging from Biblical and classical times to the present day. The paper acknowledges the work of earlier writers in the fields of management, organization theory and business ethics.

Otsikko:  A comparison of the contents of the codes of ethics of Canada's largest corporations in 1992 and 2003
Tekijät:  Singh, J.B.
Lehti:  Journal of Business Ethics
2006 : MAR I, VOL. 64:1, p. 17-29
  This article compares the findings of content analyses of the corporate codes of ethics of Canada's largest corporations in 1992 and 2003. It is found that, that, in 2003, as in 1992, more of the codes were concerned with conduct against the firm than with conduct on behalf of the firm. Among the changes from 1992 to 2003, there were evidence of notable increase in the frequency of mention of environmental affairs, legal responsibility as the basis of codes and enforcement/compliance procedures.

Otsikko:  Accounting as applied ethics: teaching a discipline
Tekijät:  Dolfsma, W.
Lehti:  Journal of Business Ethics
2006 : FEB I, VOL. 63:3, p. 209-215
  This paper suggests that there are significant parallels between all of the different strands within ethics on the one hand, and accountancy on the other that, in teaching, can be drawn upon to enhance students' understanding of the latter. The author argues that, besides utilitarian ethics, accounting draws on deontological and communitarian strands in ethics. It is suggested that the teaching of accounting - especially to non -economists - would benefit substantially from highlighting and developing these parallels.

Otsikko:  An examination of the ethical commitment of professional accountants to auditor independence
Tekijät:  Gendron, Y. Suddaby, R. Lam, H.
Lehti:  Journal of Business Ethics
2006 : MAR II, VOL 64:2, p. 169-193
  This paper examines the relationship between work context and professional ethics by analyzing the degree to which changing work conditions have altered professional accountants' commitment to the core professional value of auditor independence. The argument is that certain changes have made some categories of accountants more subceptible to the logic of commercialism rather than the logic of professionalism, and the study provides general evidence for this. Differences are found between public accountants, accountants from large international firms and more senior accountants. The study also finds that commitment to one's client does not necessarily result in a loss of commitment to professional independence.

Otsikko:  An examination of the structure of executive compensation and corporate social responsibility: A Canadian investigation
Tekijät:  Mahoney, L.S. Thorn, L.
Lehti:  Journal of Business Ethics
2006 : DEC I, VOL. 69:2, p. 149-162
  This paper investigates the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives. The relation between executive compensation and corporate social responsibility for 77 Canadian firms is examined using three key components of executives' compensation structure: salary, bonus, and stock options. Three different aspects of CSR; total CSR, CSR strengths and CSR weaknesses are measured. The authors find evidence of remarkable positive relationships between (1) salary and CSR weaknesses, (2) bonus and CSR strengths, (3) stock options and total CSR, and (4) stock options and CSR strenghts.

Otsikko:  Analysis of social performance in the spanish financial industry through public data
Tekijät:  Cuesta-González, M. de la Muñoz-Torres, M.J. Fernández-Izquierdo, M.A.
Lehti:  Journal of Business Ethics
2006 : DEC II, VOL. 69:3, p. 289-304
  This paper examines the social performance of the main Spanish financial companies through public data such as social or sustainability reports and media sources.

Otsikko:  Anomie and ethics at work
Tekijät:  Tsahuridu, E.E.
Lehti:  Journal of Business Ethics
2006 : DEC I, VOL. 69:2, p. 163-174
  This article presents a research undertaken in three organizations seeking to explore anomie at work. It is investigated whether a distinction in the levels of anomie between people's perception of the work and non-work contexts exists in these organizations, namely whether people are more likely to feel more hopeless and helpless in their work or non-work life. Notable difference in the non-work anomie between organizations, but no significant difference in work anomie between organizations was found.

Otsikko:  Approaches to corporate sustainability among German companies
Tekijät:  Hahn, T. Scheermesser, M.
Lehti:  Corporate Social Responsibility and Environmental management
2006 : SEP, VOL. 13:3, p. 150-165
  In this paper the results of an online survey on the state of corporate sustainability among German companies are presented. The study focuses on following questions: what is the meaning and relevance of sustainable development for companies, why do companies commit themselves to sustainable development and which management tools are used to implement sustainable development in companies? Findings show that in German corporate sector there is a large spectrum of approaches towards sustainable development and there is rather large differences of sustainability commitment among the companies. This study also provides a typology of companies' approaches to sustainability defined in three significantly different groups.

Otsikko:  Are 'ethical' or 'socially responsible' investments socially responsible?
Tekijät:  Hellsten, S. Mallin, C.
Lehti:  Journal of Business Ethics
2006 : JUL, VOL 66:4, p. 393-406
  This paper explores corporate social responsibility from philosophical, moral and practical points of views to address the question whether it pays to invest ethically. Two main issues are discussed: 1) the moral dilemma of how capitalism has changed its shape in today's world, and 2) the growth of ethical investment funds in the UK today. The article assess whether ethical investments use commercial rhetoric and market mechanism to merely sell us our own perceived values back.

Otsikko:  Attitude toward and propensity to engage in unethical behaviour: measurement invariance across major among university students
Tekijät:  Chen, Y-J. Li-Ping Tang, T.
Lehti:  Journal of Business Ethics
2006 : NOV II, VOL. 69:1, p. 77-93
  This paper investigates business and psychology students' attitude towards unethical behaviour using a 15-item Unethical Behavior Measure with five factors: abuse resources, not whistle blowing, theft, corruption and deception. It is shown that male students had stronger untethical attitudes and had higher propensity to engage in unethical behaviour than female students.

Otsikko:  Beyond the stalemate of economics versus ethics: Corporate social responsibility and the discourse of the organizational self
Tekijät:  Driver, M.
Lehti:  Journal of Business Ethics
2006 : JUL, VOL 66:4, p. 337-356
  This paper seeks to provide an alternative perspective to corporate social responsibility (CSR) research by proposing that CSR is not a question of how self-interested the corporation should be, but how this self is defined. Economic and ethical models of CSR are not models of opposition but exist on a continuum between egoic and post-egoic, illusory and authentic conceptions of the organizational self.

Otsikko:  Business dilemmas and religious belief: an explorative study among Dutch executives
Tekijät:  Graafland, J. Kaptein, M. Mazereeuw-van der Duijn Schouten, C.
Lehti:  Journal of Business Ethics
2006 : JUN II, VOL. 66:1, p. 53-70
  This article investigates the relationship between religious belief and and the dilemmas that Dutch executives confront in daily business practice. It is shown that the frequency with which dilemmas arise is directly related to various aspects of religious belief, such as the belief in a transcendental being and the intensity of religious practice. In spite of this relationship, only 17% of the dilemmas examined involve a religious standard. Most dilemmas originate from a conflict between moral and practical standards. The authors also found that 79% of the identified dilemmas stem from a conflict between two or more internalized standards of the executive.

Otsikko:  Business ethics index: measuring consumer sentiments toward business ethical practices
Tekijät:  Tsalikis, J. Seaton, B.
Lehti:  Journal of Business Ethics
2006 : APR I, VOL. 64:4, p. 3§7-326
  This paper describes the development of an ongoing and systematic index to measure consumer's sentiments towards business ethical practices. The business Ethics Index (BEI) is based on the well established measurements of consumer sentiments, namely the ICS (Index of Consumer Sentiment) and CBCCI (Conference Board Consumer Confidence Index). The BEI consists of 4 measurements representing the dimensions of "personal-vicarious" and "past-future". The analysis of telephone interviews indicates an overall positive consumer sentiment towards the ethical behaviour of business.

Otsikko:  Business ethics training: face-to-face and at distance
Tekijät:  French, W.
Lehti:  Journal of business ethics
2006 : JUN II, VOL. 66:1, p. 117-126
  This paper analyses an 11-week hybrid distance learning/personal contact ethics training program, customized for a leading information technology firm. The sequential process is grounded on discourse ethics and the ethics training guidelines premised by the Hastings institute.

Otsikko:  Can business ethics be trained? A study of the ethical decision-making process in business students
Tekijät:  Ritter, B. A.
Lehti:  Journal of Business Ethics
2006 : OCT, VOL 68:2, p. 153-164

Otsikko:  Can business ethics be trained? A study of the ethical decision-making process in business students
Tekijät:  Ritter, B. A.
Lehti:  Journal of Business Ethics
2006 : OCT, VOL 68:2, p. 153-164
  The article examines how could ethics be integrated successfully into the college classroom and business programs. Through literature review and empirical findings this paper adresses the trainability of ethics material, and the proper integration and implementation of an ethics curriculum. The findings suggest that there are gender differences concerning moral awareness and decision-making process; an explanation of the underlying cognitive processes in order to explain the gender effect is presented.

Otsikko:  Case studies of ethics scandals: effects on ethical perceptions of finance students
Tekijät:  Cagle, J. A. B. Baucus, M. S.
Lehti:  Journal of Business Ethics
2006 : MAR III, VOL 64:3, p. 213-229
  This article attempts to find out more about how a case-based pedagogy affects students' ability to make ethical decisions within a corporate context. It examines the impact of using cases to teach ethics in a finance course, and tries to determine whether recent corporate ethics scandals might have influenced students' perceptions of the importance of ethics in business. The results are somewhat surprising since studying ethical scandals positively influences students' ethical decision making and their perceptions of the ethics of businesspeople.

Otsikko:  Compliance and the illusion of ethical progress
Tekijät:  Michaelson, C.
Lehti:  Journal of Business Ethics
2006 : JUN/JUL, VOL 66:2-3, p. 241-251
  Compliance is usually defined to be a necessary but insufficient condition for ethics, a distinction between the two concepts which has now been institutionalized. This article asks if it makes sense to impose ethics as a compliance requirement. It argues that assertions of organizational ethical progress do not get the conventional distinction quite right, and that there can actually be no such thing as organizational ethical progress. Our ordinary ways of talking about business conduct management often betray logical confusions about the ethics-compliance relationship.

Otsikko:  Components of CEO transformational leadership and corporate social responsibility
Tekijät:  Waldman, D.A. Siegel, D.S. Javidan, M.
Lehti:  Journal of Management Studies
2006 : DEC, VOL. 43:8, p. 1703-1725
  This study uses transformational leadership theory to explore the role of CEOs in determining the extent to which their companies engage in corporate social responsibility (CSR). The theory is tested using data from 56 US and Canadian companies. CEO intellectual stimulation (but not CEO charismatic leadership) is found to be significantly associated with propensity of the company to engage in "strategic" CSR, of those CSR activities that are most likely to be related to the company's corporate and business-level strategies.

Otsikko:  Components of CEO transformational leadership and corporate social responsibility
Tekijät:  Waldman, D.A. Siegel, D.S. Javidan, M.
Lehti:  Journal of Management Studies
2006 : DEC, VOL. 43:8, p. 1703-1725
  This study uses transformational leadership theory to explore the role of CEOs in determining the extent to which their companies engage in corporate social responsibility (CSR). The theory is tested using data from 56 US and Canadian companies. CEO intellectual stimulation (but not CEO charismatic leadership) is found to be significantly associated with propensity of the company to engage in "strategic" CSR, of those CSR activities that are most likely to be related to the company's corporate and business-level strategies.

Otsikko:  Components of CEO transformational leadership and corporate social responsibility
Tekijät:  Waldman, D.A. Siegel, D.S. Javidan, M.
Lehti:  Journal of Management Studies
2006 : DEC, VOL. 43:8, p. 1703-1725
  This study uses transformational leadership theory to explore the role of CEOs in determining the extent to which their companies engage in corporate social responsibility (CSR). The theory is tested using data from 56 US and Canadian companies. CEO intellectual stimulation (but not CEO charismatic leadership) is found to be significantly associated with propensity of the company to engage in "strategic" CSR, of those CSR activities that are most likely to be related to the company's corporate and business-level strategies.

Otsikko:  Components of CEO transformational leadership and corporate social responsibility
Tekijät:  Waldman, D.A. Siegel, D.S. Javidan, M.
Lehti:  Journal of Management Studies
2006 : DEC, VOL. 43:8, p. 1703-1725
  This study uses transformational leadership theory to explore the role of CEOs in determining the extent to which their companies engage in corporate social responsibility (CSR). The theory is tested using data from 56 US and Canadian companies. CEO intellectual stimulation (but not CEO charismatic leadership) is found to be significantly associated with propensity of the company to engage in "strategic" CSR, of those CSR activities that are most likely to be related to the company's corporate and business-level strategies.

Otsikko:  Consumer believability of information in direct-to-consumer (DTC) advertising of prescription drugs
Tekijät:  Beltramini, R. F.
Lehti:  Journal of Business Ethics
2006 : FEB II, VOL 63:4, p. 333-343
  Although direct-to-consumer (DTC) advertising has been widely researched, none of the earlier studies have concentrated on empirical assessments of its overall effect on consumers. This article examines the ethical issue of DTC advertising offering a balance of product and risk information that is both understandable and believable, and contributes direction for future research.

Otsikko:  Consuming responsibility: the search for value at Laskarina holidays
Tekijät:  Gurney, P.M. Humphreys, M.
Lehti:  Journal of Business Ethics
2006 : MAR I, VOL. 64:1, p. 83-100
  This paper suggests that consumption provides a perspective that enables theorists to escape the confines of existing CSR literature. The organization is re-imagined as an arena of consumption where employees are engaged in a quest for value, constructing and confirming their identities as consumers. Using the tour operator Laskarina Holidays as an illustrative case, it is suggested that CSR can provide combinations of functional, social, emotional, epistemic and conditional value.

Otsikko:  Continuities and extensions of ethical climate theory: a meta-analytic review
Lehti:  Journal of Business Ethics
2006 : DEC I, VOL. 69:2, p. 175-194
  This paper aims at enhancing conceptual appreciation of ethical climate theory (ECT). The authors investigate the various treatments of ethical climate to understand how the theoretical framework has developed. Meta-analysis enables to resolve inconsistencies in previous findings as well as confirm the central tenets of the overall ethical climate framework. It is suggested that there are relationships between ethical climate perceptions and individual-level work outcomes

Otsikko:  Corporate ethical policies in large corporations in Argentina, Brazil and Spain
Tekijät:  Melé, D. Debeljuh, P. Arruda, M.C.
Lehti:  Journal of Business Ethics
2006 : JAN I, VOL. 63:1, p. 21-38
  This article investigates the status of Corporate Ethical Policies (CEP) in large companies in Argentina, Brazil and Spain, with focus on Corporate Ethics Statements (CES), documents that define the firms' philosophy, values and norms of conduct. It is shown that most companies give consideration to ethics in business and have adopted some kind of formal or informal ethical policies. With or without a CES, companies agree that ethical conduct must be taken into account when selecting, appraising and promoting personnel as an important ethical policy. Formal corporate ethics documents are considered support for the development of corporate culture. The main differences between these countries concern the emphasis given to specific aspects, such as avoiding misconduct or taking ethical criteria into account when selecting personnel. The emphasis is greatest in countries where corruption seems most prevalent.

Otsikko:  Corporate governance and social responsibility: a comparative analysis of the UK and the US
Tekijät:  Aguilera, R.V. (et al.)
Lehti:  Corporate governance
2006 : MAY, VOL. 14:3, p. 147-158
  It is argued in the paper that key differences btw. the U.K. and the U.S. in the importance ascribed to a company's social responsibilities (CSR) reflect differences in the corporate governance arrangements. Especially, analyzed is the role of a salient type of owner in these countries, institutional investors (here as: i-invs.), in emphasising firm-level CSR actions. Explored are the differences btw. i-invs. concerning CSR. It is drawn on a model of instrumental, relational and moral motives to explore why i-invs. in the U.K. are becoming concerned with firms' social and environmental actions.

Otsikko:  Corporate integrity and public interest: a relational approach to business ethics and leadership
Tekijät:  Brown, M.T.
Lehti:  Journal of Business Ethics
2006 : JUN II, VOL. 66:1, p. 11-18
  This article suggests that corporate integrity, from a civic perspective, requires that the communication patterns that constitute interpersonal relationships at work exhibit the civic norm of reciprocity and acknowledge the need for security and the right to participate. Since leaders are members of corporate relationships, their integrity will be determined by the integrity of these interpersonal relationships and their efforts to improve them.

Otsikko:  Corporate legitimacy as deliberation: a communicative framework
Tekijät:  Palazzo, G. Scherer, A.G.
Lehti:  Journal of Business Ethics
2006 : JUN II, VOL. 66:1, p. 71-88
  This paper proposes a fundamental shift to moral legitimacy, from an output and power oriented approach to an input related and discursive concept of legitimacy. This shift creates a new basis of legitimacy and involves organizations in processes of active justification vis-à-vis society rather than simply responding to the demands of powerful groups.

Otsikko:  Corporate political strategy: an examination of the relation between political expenditures, environmental performance and environmental disclosure
Tekijät:  Cho, C.H. Patten, D.M. Roberts, R.W.
Lehti:  Journal of Business Ethics
2006 : AUG II, VOL. 67:2, p. 139-154
  Drawing from literature on corporate political activity, corporate social and environmental performance, and corporate environmental disclosure, this paper investigates the relations between corporate political expenditures, environmental performance and environmental disclosure. The specific research questions are: (1) Do corporations that are poorer environmental performers spend more on political activities than their better-performing counterparts? (2)Is there an association between corporations' spending on political activities and the extent of their financial report environmental disclosures?

Otsikko:  Corporate social reporting in the European context and human resource disclosures: an analysis of Finnish companies
Tekijät:  Vuontisjärvi, T.
Lehti:  Journal of Business Ethics
2006 : DEC III, VOL. 69:4, p. 331-354
  This article investigates the extent to which the biggest Finnish companies have adopted socially responsible practices. Content analysis shows that social reporting practices are still at an early stage of development in Finland. The majority disclosed themes "participation and involvement" and "employment health and well-being". Nevertheless, disclosures lacked overall consistency and comparability with each other and especially quantitative indicators were disclosed by few and information related to the theme equal opportunities and going beyond a disclosure of age or gender structure.

Otsikko:  Corporate social responsibility and resource-based perspectives
Tekijät:  Branco, M.C. Rodrigues, L.L.
Lehti:  Journal of Business Ethics
2006 : DEC I, VOL. 69:2, p. 111-132
  This study discusses corporate social responsibility and the advantages that it provides. The authors argue that resource-based perpectives (RBP) are useful to understand why firms engage in CSR activities. CSR is seen as providing internal or external benefits, or both. Internal benefits appear in helping to develop new resources and capabilities which are related to know-how and corporate culture. External benefits are related to its effect on corporate reputation.

Otsikko:  Corporate social responsibility as strategic auto-communication: on the role of external stakeholders for member identification
Tekijät:  Morsing, M.
Lehti:  Business Ethics
2006 : APR, VOL 15:2, p. 171-182
  Corporate social responsibility (CSR) communication offers valuable information for external stakeholders. However, this article claims that the most dedicated and passionate readers of CSR communication are organizational members. CSR communication efforts may provide one of today's most promising and yet unexplored areas analysing internal loyalty and identification in organizations. The paper introduces a model of CSR as strategic auto-communication, exploring the members' identification as well as external stakeholders' involvement in the communication process. Finally, some ethical questions are addressed.

Otsikko:  Corporate social responsibility audit: from theory to practice
Tekijät:  Morimoto, R. Ash, J. Hope, C.
Lehti:  Journal of Business Ethics
2006 : JAN II, VOL. 63:2, p. 315-325
  This paper investigates the possibility of developing a new corporate social responsibility (CSR) auditing system based on the analysis of current CSR literature and interviews conducted with a number of interested and knowledgeable stakeholders. It is shown that CSR seems to be perceived by many as the social strand for sustainable development. However, there is far less agreement regarding its measurement.

Otsikko:  Corporate social responsibility communication: stakeholder information, response and involvement strategies
Tekijät:  Morsing, M. Schultz, M.
Lehti:  Business Ethics
2006 : OCT, VOL. 15:4, p. 323-338
  This paper discusses stakeholder theory focusing on communication and connects stakeholder relations to the three corporate social responsibility (CSR) communication strategies: informing, responding and involving.

Otsikko:  Corporate social responsibility in management research: focus, nature, salience and sources of influence
Tekijät:  Lockett, A. Moon, J. Visser, W.
Lehti:  Journal of Management Studies
2006 : JAN, VOL. 43:!, p. 115-136
  This paper examines the status of corporate social responsibility (CSR) research within the management literature. It is shown that the most popular issues investigates have been environmental and ethics; the empirical research has been overwhelmingly of a quantitative nature; the theoretical research has been primarily non-normative; and the single most important source of references for CSR articles was the management literature itself.

Otsikko:  Corporate social responsibility, public policy, and NGO activism in Europe and the United States: An institutional-stakeholder perspective
Tekijät:  Doh, J.P. Guay, T.R.
Lehti:  Journal of Management Studies
2006 : JAN, VOL. 43:1, p. 47-73
  This paper examines how differences in the institutional environments of Europe and the United States affect expectations about corporate responsibilities to society. It is shown that different institutional structures and political legacies in the US and EU are important factors in explaining how governments, non-governmental organizations, and the broader polity determine and implement preferences regarding corporate social responsibility in these two regions.

Otsikko:  Corporate social responsibility: a comparative analysis of perceptions of practicing accountants and accounting students
Tekijät:  Ibrahim, N. A. Angelidis, J. P. Howard, D. P.
Lehti:  Journal of Business Ethics
2006 : JUN/JUL, VOL 66:2-3, p. 157-167
  The paper examines differences and similarities between the attitudes of practicing accountants and accounting students toward corporate social responsibility (CSR). The findings show that the students have greater concern about the ethical and discretionary components of CSR and a weaker orientation toward economic performance. No major differences between the two groups were found concerning the legal dimension of CSR.

Otsikko:  Corporate social responsibility: strategic implications
Tekijät:  McWilliams, A. Siegel, D.S. Wright, P.M.
Lehti:  Journal of Management
2006 : JAN, VOL. 43:1, p. 1-18
  This paper describes a variety of perspectives on corporate social responsibility (CSR), which is here used to develop a framework for consideration of the strategic implications of CSR. Based on this framework, the authors propose an agenda for additional theoretical and empirical research on CSR.

Otsikko:  Corporate social responsibility: three key approaches
Tekijät:  Windsor, D.
Lehti:  Journal of Management Studies
2006 : JAN, VOL. 43:1, p. 94-114
  This article assesses three key approaches to social responsibility, which has remained an embryonic and contestable concept. A perspective gauging prospect of theoretical synthesis is also offered.

Otsikko:  Corporate social responsibility; views from the frontline
Tekijät:  Whitehouse, L.
Lehti:  Journal of Business Ethics
2006 : FEB I, VOL. 63:3, p. 279-296
  This article assesses corporate policy and practice in terms of corporate social responsibility (CSR) deriving from an analysis of qualitative data, obtained during semi-structured interviews with the representatives of 16 companies from different UK sectors. It is shown that, in spite of genuine attempts on the part of those responsible for CSR policy development to address stakeholder concerns, the context within which CSR has been implemented impedes its potential to offer stakeholders adequate information by which to assess corporate performance in respect of CSR and the ability of CSR to operate as a significant and systematic constraint on corporate behaviour.

Otsikko:  Corporate-community relations in Nigeria's oil industry: challenges and imperatives
Tekijät:  Idemudia, U. Ite, U. E.
Lehti:  Corporate Social Responsibility and Environmental management
2006 : SEP, VOL. 13:4, p. 194-206
  The adoption of corporate social responsibility (CSR) policies and corporate-community relation (CCR) strategies by oil companies has failed to reduce the incidence of conflict between oil companies and host communities in Nigeria. This paper analyses the reasons why CSR and CCR in the Nigerian oil industry are still prone to conflict.

Otsikko:  Designing and delivering business ethics teaching and learning
Tekijät:  Sims, R.R. Felton, E.L. Jr
Lehti:  Journal of Business Ethics
2006 : FEB I, VOL. 63:3, p. 297-312
  The authors argue that effective teaching of business ethics requires that the instructor in designing and delivering a business ethics course needs to focus attention on four main questions: (1) what are the objetives or targeted learning outcomes of the course? (2) what kind of learning environment should be created? (3) what learning processes need to be employed to achieve the goals? and (4) what are the roles of the participants in the learning experience?

Otsikko:  Discourse and descriptive business ethics
Tekijät:  Graaf, G. de
Lehti:  Business Ethics
2006 : JUL, VOL 15:3, p. 246-258
  The article claims that context and causalities should be taken into consideration when examining managerial decisions. Studying decision making in a discursive context is an interesting way to examine the moral side of the decisions, and it can help business ethics in many different ways. The paper shows what a discourse description within business ethics could look like and pays special attention to genealogical studies, stories and metaphors.

Otsikko:  Do socially responsible fund managers really invest differently?
Tekijät:  Benson, K. L. Brailsford, T. J. Humphrey, J. E.
Lehti:  Journal of Business Ethics
2006 : JUN I, VOL 65:4, p. 337-357
  Previous research on socially responsible investment (SRI) has found that, generally, there is no difference in performance between SRI and conventional funds, which has raised the question whether SRI funds are at all different from other funds. This article assesses whether the portfolio allocation across industry sectors and the stock-picking ability of SRI managers are different from those of conventional fund managers. The results indicate that SRI funds show different industry betas consistent with different portfolio positions, but that these differences vary annually. Also, there seems to be little difference in stock-picking ability between the two groups of fund managers.

Otsikko:  Drivers of environmental behaviour in manufacturing SMEs and the implications for CSR
Tekijät:  Williamson, D. Lynch-Wood, G. Ramsay, J.
Lehti:  Journal of Business Ethics
2006 : SEP I, VOL. 67:4, p. 317-330
  This paper suggests that business performance and regulation considerations drive behaviour. This is inevitable, given the market-based decision-making frames that permeate and dominate the industry in which manufacturing SMEs operate. According to the authors, the use and development of existing regulatory structures, providing minimum standards for many activities covered by CSR, remains the most effective means through which the behaviour of manufacturing SMEs will be changed in the short to medium-term.

Otsikko:  Empirical findings on business-society relations in Europe
Tekijät:  Konrad, A.
Lehti:  Journal of Business Ethics
2006 : JAN I, VOL. 63:1, p. 89-105
  This article analyses which issues of sustainable development (SD) are taken into account by corporations and stakeholders in what way, and to what extent the concept of sustainable development can be achieved through stakeholder relations management (SRM) on the corporate level. A referential framework specifies 14 issues of SD. It is shown how multinational companies handle particular issues of SD and what role they perceive particular stakeholders play. A key result is that SRM indeed promotes SD, but that it is no alternative to predictable government regulation.

Otsikko:  Ethical codes of conduct in Irish companies: a survey of code content and enforcement procedures
Tekijät:  O'Dwyer, B. Madden, G.
Lehti:  Journal of Business Ethics
2006 : FEB, VOL. 63:3, p. 217-236
  This article investigates the issues related to the use of ethical codes/codes of conduct in Irish based companies. A comprehensive questionnaire survey indicates that the overall usage of codes of conduct among indigenous Irish companies has increased notably from 1995 to 2000. These codes concentrate mainly on issues surrounding company and employee protection as opposed to society protection. Almost half of all codes are written by company personnel or provided by head office. Less than one-third of companies with codes have formal channels for reporting violations but a high percentage have formal disciplinary procedures in place for breaches of codes.

Otsikko:  Ethical customer value creation: drivers and barriers
Tekijät:  Lin, G. T. Lin, J.
Lehti:  Journal of Business Ethics
2006 : AUG, VOL 67:1, p. 93-105
  This paper conducts an empirical study on ethical customer value creation. The key questions are: What drivers revolving around employees and processes can facilitate the organization to create more value for its customers? What barriers block the organization from creating value for customers in examining the same dimensions? Does value creation direct an organization's profitability and competitiveness? The study reveals several drivers and barriers for value creation.

Otsikko:  Ethical exits
Tekijät:  Lozano, J.M. Folguera, C.
Lehti:  European business forum EBF
2006 : SUMMER, 25, p. 27-30
  French food group Danone shows how companies can close down production plants without damaging the social fabric of the region.

Otsikko:  Ethical foundations: a new framework for reliable financial reporting
Tekijät:  Greer, L. Tonge, A.
Lehti:  Business Ethics
2006 : JUL, VOL 15:3, p. 259-270
  The article explores a 'three-pillars' model (Volker) for reliable financial reporting using Enron and some European failures as examples. It assesses whether Volker's model can be developed as a new framework and discover that it might be useful under certain conditions. The pillars should be reinforced, which is already been done with new USA legislation and internationalization of accounting. Reliable financial reporting is not only compliance with accounting rules, it needs to be predicated on effective management and oversight and underpinned by sound institutional structures.

Otsikko:  Ethical orientation and awareness of tourism students
Tekijät:  Hudson, S. Miller, G.
Lehti:  Journal of Business Ethics
2006 : JAN II, VOL. 63:2, p. 383-396
  This paper discusses tourism industry in terms of business ethics. Based on interviews with senior members of the tourism industry, the authors develop six scenarios with pertinence to the challenges faced by industry practitioners today. Multidimensional Ethics Scale is applied to tourism students at three universities in the UK, Canada and Australia.

Otsikko:  Ethical theory and business paractices: the case of discourse ethics
Tekijät:  Beschorner, T.
Lehti:  Journal of business ethics
2006 : JUN II, VOL. 66:1, p. 127-139
  By concentrating on the reasoned debate in the discourse-ethical approach to business ethics, this article explores the possibilities and limitations of moral reasoning as well as applied economic and business ethics. According to the author, business ethics can be looked at from the standpoint of two criteria: justification and application. These criteria are used to compare three approaches: the Integrative Business Ethics, the Cultural Business Ethics, and the concept of "Good Conservation".

Otsikko:  Ethics and the auditing culture: rethinking the foundation of accounting and auditing
Tekijät:  Satava, D. Caldwell, C. Richards, L.
Lehti:  Journal of Business Ethics
2006 : MAR III, VOL 64:3, p. 271-284
  Even though rule-based accounting has been prevailing, the concept of a principle-based approach to financial accounting and auditing has been advocated. There has recently been many scandals and charges of unethical conduct, indicating that accountants and auditors have followed rule-based ethical perspectives, failing to protect investors and stakeholders. This article describes how rule-based accounting might encourage unethical behaviour, and presents a model of ten ethical perspectives influencing accounting and auditing. It also gives six suggestions to restore public trust and to improve the ethical conduct of accountants and auditors.

Otsikko:  Evaluating stakeholder theory
Tekijät:  Kaler, J.
Lehti:  Journal of Business Ethics
2006 : DEC II, VOL. 69:3, p. 249-268
  This article is the third in a series of four that is directed at understanding and assessing stakeholder theory for the purposes of business ethics. The author addresses the suitability and viability of the theory, rejecting objections of a moral and efficiency sort based on claims about property rights and the economic superiority of the alternative stockholder approach, but accepting that implementation problems require limiting both the number of groupings admitted to stakeholder status and the degree of responsibility towards them.

Otsikko:  Excesses of responsibility? - Reconsidering company liability
Tekijät:  Tullberg, J.
Lehti:  Journal of Business Ethics
2006 : MAR I, VOL. 64:1, p. 69-81
  This paper discusses economic compensation through litigation, and the possibility and desirability of reversing the trend. European companies are increasingly involved in this because of globalization. The greed of lawyers and plaintiffs can mobilize the perceived virtue of sympathizing with a victim. It seems likely that a precondition for tort reform is an ethical reevaluation.

Otsikko:  Exploring the effects of union-NGO relationships on corporate responsibility: the case of the Swedish clean clothes campaign
Tekijät:  Egels-Zandén, N. Hyllman, P.
Lehti:  Journal of Business Ethics
2006 : MAR III, VOL 64:3, p. 303-316
  Nowadays, non-governmental organizations (NGOs), transnational companies (TNCs) and labour/trade unions are increasingly participating in regulating workers' rights. This article concentrates on the least researched of the relationships among these three actors (the union-NGO relationship) by analysing the ways in which it influences definitions of TNC responsibility for workers' rights at their suppliers' factories. It uses the Swedish clothing industry to study six main configurations of union-NGO relationships. The results indicate that co-operation is generally more benefitial for both unions and NGOs than in any form of conflictual relationship, in terms of broadening the definition of TNC responsibility.

Otsikko:  Exploring the role performance of corporate ethics officers
Tekijät:  Abodor, H.
Lehti:  Journal of Business Ethics
2006 : NOV II, VOL. 69:1, p. 57-75
  This paper introduces a framework for ethics officers' effectiveness. The framework includes a focus on personal, organizational and situational factors to predict performance in the role. This role includes task complexity, low task visibility, role conflict and role ambiguity. The author suggests that individuals with certain competencies and orientations may be better suitable for the ethics officer's position, and firms must consider key organisational and situational issues critical to the performance of an ethics officer.

Otsikko:  Fair trade: three key challenges for reaching the mainstream
Tekijät:  Hira, A. Ferrie, J.
Lehti:  Journal of Business Ethics
2006 : JAN II, VOL. 63:2, p. 107-118
  This paper discusses how fair trade has finally obtained attention and availability across a variety of products. There are still some major challenges: (a) a lack of agreement about what fair trade really means and how it should be certified; (b) uneven awareness and availability across different areas, with marked differences between some parts of Europe and North America that reflect more fundamental debates about distribution; (c) larger questions about the extent of the potential contribution of fair trade to development under the current system, including limitations on the number and types of workers affected and the fair trade focus on commodity goods.

Otsikko:  Firm size, organizational visibility and corporate philanthropy: an empirical analysis
Tekijät:  Brammer, S. Millington, A.
Lehti:  Business Ethics
2006 : JAN, VOL 15:1, p. 6-18
  The article examines in detail the impact of organizational visibility, firm size and industry on corporate philanthropic (humane) expenditures drawing upon a sample of UK corporations. The findings suggest, consistent with earlier studies, that, in general, larger firms give more to charity. However, the identified impact of size is only roughly half of that found in earlier studies, and the effect of visibility on humanity has nearly the same magnitude. Therefore, the study suggests that organizational visibility plays an important role in shaping firm behaviour.

Otsikko:  From CR-psychopaths to responsible corporations: waking up the inner sleeping beauty of companies
Tekijät:  Ketola, T.
Lehti:  Corporate Social Responsibility and Environmental management
2006 : MAY, VOL. 13:2, p. 98-107
  According to the author, many large companies seem to fulfil the psyciatric criteria for psychopaths in their corporate responsibility (CR) practices. This paper presents a CR emphasis model, specifying eight different approaches to corporate responsibility. All companies could benefit from virtue ethics, which present the values shared by all humans, and hence exemplify the natural law. Counselling top managers and key individuals on their professional values enables all personnel to integrate virtues into the company's CR practices.

Otsikko:  Gender mainstreaming and corporate social responsibility: reporting workplace issues
Tekijät:  Grosser, K. Moon, J.
Lehti:  Journal of Business Ethics
2006 : JAN II, VOL. 63:2, p. 327-340
  This paper examines the potential and actual contribution of corporate social responsibility (CSR) to gender equality in a framework of gender mainstreaming (GM). It introduces GM as combining technical systems (monitoring, reporting, evaluating) with political processes (women's participation in decisionmaking) and considers the ways in which this is compatible with CSR agendas. the authors investigate the inclusion of gender equality information being requested within several CSR related reporting frameworks, these requirements are mostly limited in scope, or remain optional elements.

Otsikko:  Generating regional-scale improvements in SME corporate responsibility performance: lessons from Responsibility Northwest
Tekijät:  Roberts, S. Lawson, R. Nicholls, J.
Lehti:  Journal of Business Ethics
2006 : SEP I, VOL. 67:3, p. 275-286
  This article discusses the research carried out into small and medium enterprises (SMEs) and corporate responsibility (CR) in the Northwest of England during Phase I of Responsibility Northwest, a partnership programme designed to remarkably increase the CR of the region. Evidence was found of a large diversity both in terms of understanding of the issues and their management. Seven key barriers to improve CR performance was identified. There was significant agreement on the mechanisms which should be used to overcome these barriers, especially the importance of delivering CR support through existing business networks that are valued and trusted by SMEs. These results have been used to create the partnership programme, responsibility Northwest Phase II.

Otsikko:  Global versus local CSR strategies
Tekijät:  Muller, A.
Lehti:  European Management Journal
2006 : APR-JUN, VOL 24:2-3, p. 189-198
  It is argued whether multinational enterprises (MNEs) should adopt centrally coordinated, global corporate social responsibility (CSR) strategies, or decentralized, local strategies. Global strategies, though efficient and extensive, may lack ownership and legitimacy on the local level. On the other hand, local strategies are more responsive, but can be fragmented. There is also a danger that subsidiaries target the potentially lower standards of the local context. This article examines this issue by studying CSR practices and subsidiary autonomy among Mexican subsidiaries of European MNEs. Surprisingly, the results indicate that in a 'lower CSR context' decentralized decision-making may be associated with higher local CSR performance.

Otsikko:  How do scores of DIT and MJT differ? A critical assessment of the use of alternative moral development scales in studies of business ethics
Tekijät:  Ishida, C.
Lehti:  Journal of Business Ethics
2006 : AUG, VOL 67:1, p. 63-74
  Cognitive Moral Development (CMD) has drawn much attention in the study of business ethics. The Defining Issues Test (DIT) has made a major contribution to the literature as an easy-to-administer CMD instrument, and the Moral Judgment Test (MJT), an alternative scale, has also been used widely particularly in Europe. Although the two scales differ in their approaches to measuring CMD, empirical comparisons have been scarce. This paper attempts to close this gap by empirically comparing the two scales with regard to their correspondence with ethical ideology as a reference scale.

Otsikko:  How should corporations deal with environmental scepticism?
Tekijät:  Jacques, P.
Lehti:  Corporate Social Responsibility and Environmental management
2006 : FEB, VOL. 13:1, p. 25-36
  Environmental scepticism (here as: scp.), or the effort to 'debunk' environmental claims, is gaining visibility in world affairs. This article explains some of the primary movements found in scp. arguing that the truth of the sceptical claims is sufficiently contested that corporations should err on the side of caution and treat environmental scp. as a political movement with a narrow support base, not as a scientific basis for policy.

Otsikko:  Implementing an organizational ethics program in an academic environment: the challenges and opportunities for the Duquesne University schools of business
Tekijät:  Weber, J.
Lehti:  Journal of Business Ethics
2006 : APR II, VOL. 65:1
  This paper describes how the Duquesne University schools of business attempt to introduce, integrate and promote its own ethics program. The author concentrates on the business school's ethics policy, program oversight and outcome assessment.

Otsikko:  Innovation and reputation: an ethical character perspective
Tekijät:  Chun, R.
Lehti:  Creativity and innovation management
2006 : MAR, VOL. 15:1, p. 63-73
  A survey of more than 400 managers from 3 services organizations is involved in this study. It is revealed that the overall correlations between Integrity and Innovation, btw. Courage and Innovation, and btw. Employee Satisfaction and Innovation could be positive, negative or without strong relationship, depending on the culture of the firm. Both the professional accounting firm and the retailer are regarded as aggressive and tough in nature. However, while one managed to link Innovation to a self-image for social responsibility (SR), the other believed they have to be less sincere, trustworthy or SR to remain innovative and competitive. As consequence, the retailer is successful and prosperous, whereas the large accounting firm failed to maintain its market leadership. There are presented implications for managers.

Otsikko:  Integrating ethics all the way through: the issue of moral agency reconsidered
Tekijät:  Buchholz, R. A. Rosenthal, S. B.
Lehti:  Journal of Business Ethics
2006 : JUN/JUL, VOL 66:2-3, p. 233-239
  Integrating "ethics all the way through" an organizations holds that the issue of moral agency and the corporation be reconsidered. Is the corporation a moral agent in some respect or is it no more than the people who are a part of the organization? A view which doesn't stress either the role of the individual or that of the corporation sees the corporation as a type of community where there is a dynamic tension between the corporation as a whole and the individuals who are part of the organization. This perspective has implications relative to the focus of efforts to integrate ethics throughout an organization.

Otsikko:  Investigating the impact of firm size on small business social responsibility: a critical review
Tekijät:  Lepoutre, J. Heene, A.
Lehti:  Journal of Business Ethics
2006 : SEP I, VOL. 67:3, p. 257-273
  This article analyses recent theoretical and empirical contributions on social responsibility relationships among small business. The authors discuss the influence of firm size on four antecedents of business behaviour: issue characteristics, personal characteristics, organisational characteristics and context characteristics. It is shown that the small business context does impose barriers on social responsibility taking, but that the impact of the smaller firm size on social responsibility should be nuanced depending on a number of conditions.

Otsikko:  Is philanthropy strategic? An analysis of the management of charitable giving in large UK companies
Tekijät:  Brammer, S. Millington, A. Pavelin, S.
Lehti:  Business Ethics
2006 : JUL, VOL 15:3, p. 234-245
  The article explores strategical motivations for corporate philanthropy using data from a recent survey of 200 UK companies. The results identify the various practices, policies and managerial structures within which charities are managed and the multiple perceptions regarding the impacts on the level of charities. The results suggest that even though philanthropy is increasingly managel within strategically consistent formal structures, there is little evidence that the level or distribution of corporate giving is strategically oriented.

Otsikko:  Is there a morally right price for anti-retroviral drugs in the developing world?
Tekijät:  Brennan, R. Baines, P.
Lehti:  Business Ethics
2006 : JAN, VOL 15:1, p. 29-43
  The companies making anti-retroviral drugs (against HIV/AIDS) have been accused of ignoring human lives and only thinking about profits by enforcing their patent rights in developing countries. In South-Africa the situation has been intense, and the competition commision has made efforts to reduce excessive pricing. This article discusses whether one can find guidance for drug companies facing these kind of situations in normative marketing ethics. Approaches based on utilitarianism, deontological and virtue ethics are compared with the common goal of maximizing shareholder value.

Otsikko:  Islam and socially responsible business conduct: an empirical study of Dutch entrepreneurs
Tekijät:  Graafland, J. Mazereeuw, C. Yahia, A.
Lehti:  Business Ethics
2006 : OCT, VOL. 15:4, p. 390-406
  The purpose of this paper is to analyse the relationship between the Islamic religion and socially responsible business conduct (SRBC) of Islamic businessmen. Among others findings show that the common idea of SRBC correspond with the view of business in Islam although there are some differences.

Otsikko:  It's good to talk? Examining attitudes towards corporate social responsibility dialogue and engagement processes
Tekijät:  Burchell, J. Cook, J.
Lehti:  Business Ethics
2006 : APR, VOL 15:2, p. 154-170
  Attention towards corporate social responsibility (CSR) and corporate citizenship has increased, and companies are seeking new ways of stakeholder dialogue and engagement to increase trust and accountability, and provide better channels for communication. The article introduces some initial findings of a research project regarding the impact of CSR dialogue processes. The project examines issues regarding dialogue as a process for increasing trust, the rationale behind choosing whether or not to engage in dialogue, and the link between dialogue and company strategy.

Otsikko:  Leadership, ethics and responsibility to the others
Tekijät:  Knights, D. O'Leary, M.
Lehti:  Journal of Business Ethics
2006 : AUG II, VOL. 67:2, p. 125-137
  Some authors claim that scandals related to ethical leadership within corporate business result from the pre-eminence of a focus on increasing shareholder value in Western business schools and their failure to emphasize ethical standards. This paper challenges these accounts and concentrates on different approaches to ethical leadership concluding with a hybrid of MacIntyre's virtue ethics and Levina's ethics of responsibility.

Otsikko:  Making a difference with a discrete course on accounting ethics
Tekijät:  Dellaportas, S.
Lehti:  Journal of Business Ethics
2006 : JUN I, VOL 65:4, p. 391-404
  This article examines whether accounting students can reason more ethically after an intervention based on a discrete and dedicated course on accounting ethics. The results suggest that the ethics education has positive and major effects on students' moral reasoning and development, including learning theories of ethics, peer learning and moral discourse. The implications are that moral reasoning is responsive to particular types of ethics intervention and educators should carefully plan their attempts to foster moral judgment development.

Otsikko:  Making sense of corporate social responsibility in international business: experience from Shell
Tekijät:  Schouten, E. M. J. Remmé, J.
Lehti:  Business Ethics
2006 : OCT, VOL. 15:4, p. 365-379
  This paper examines how a sensemaking approach assists to understand the business challenges of corporate social responsibility (CSR) within an organizational context using experiences within Royal Dutch Shell. Findings show that the passport to CSR in international business organization is to engage stakeholders and start a process of joint sensemaking.

Otsikko:  Managerial values in the institutional context
Tekijät:  Alas, R. Ennulo, J. Türnpuu, L.
Lehti:  Journal of Business Ethics
2006 : MAY II, VOL. 65:3, p. 269-278
  This paper refers to a comparitive study, which was conducted over the 10 years in Estonia and Finland. These two countries displayed significant differences in managerial values, including the ethical values of business students, in spite of their cultural relations. The authors claim that the differences could be explained by using the institutional and historical context.

Otsikko:  Modelling the firm in its market and organizational environment: methodologies for studying corporate social responsibility
Tekijät:  Crouch, C.
Lehti:  Organization Studies
2006 : VOL. 27:10, p. 1533-1551
  According to the author, the study of corporate social responsibility (CSR) can best be mainstreamed within the wider social science literature if it is defined as firms voluntarily assuming responsibility for their externalities, thereby setting the puzzle of how this can be reconciled with the maximization of shareholder value as the central challenge of the subject. This requires modelling the firm interacting with its environment as both a market actor and as an organization, and in particular through the interaction between these two.

Otsikko:  Moral intensity as a predictor of social responsibility
Tekijät:  Jaffe, E. D. Pasternak, H.
Lehti:  Business Ethics
2006 : JAN, VOL 15:1, p. 53-63
  The article assesses intention to act in the framework of a dilemma in social responsibility drawing upon Jones' (1991) model of moral intensity and using an actual case of closing down a manufacturer in a town as an example. Respondents were selected to measure their proximity to the dilemma. Results indicate that the moral intensity construct is multidimensional with magnitude, harm and proximity on the one hand and consensus on the other. Therefore, a dilemma is weighted primarily by how much harm may be caused and the degree of social pressure to take action.

Otsikko:  On the paradox of corporate social responsibility: how can we use social science and natural science for a new vision?
Tekijät:  Korhonen, J.
Lehti:  Business Ethics
2006 : APR, VOL 15:2, p. 200-214
  Corporate environmental management concentrates on identifying negative effects of economic systems on ecological systems and getting rid of them. This article states that this approach does not contribute enough and gives practical examples to support the claim. A new alternative theory of corporate environmental management with two parts is envisioned. The central argument is that it is possible to use social and natural science knowledge for a new vision of strategic corporate environmental management.

Otsikko:  Patent rights or patent wrongs? The case of patent rights on AIDS drugs
Tekijät:  Byrne, S. (et al.)
Lehti:  Business Ethics
2006 : JUL, VOL 15:3, p. 299-305
  The prize-winning paper explores the ethical questions concerning patent rights on AIDS drugs. Specifically, the main dilemma relates to the question of whether such patents should be internationally respected, or whether they should be ignored in order that low-cost generic drugs may be distributed to AIDS victims in developing countries. The article includes a letter to the UK Chancellor of the Exchequer.

Otsikko:  People who judge people
Tekijät:  Weiss, D.J. Shanteau, J. Harries, P.
Lehti:  Journal of Behavioral Decision Making
2006 : DEC, VOL. 19:5, p. 441-454
  Experts who judge other people usually provide opinions. These opinions that are expressed within professional settings are referred to as clinical judgments. However, it can be challenging to evaluate clinical judgments, because there are no applicable external standards against which to verify the opinions. The method discussed in the paper is CWS.

Otsikko:  Perceived ethical values and small business in Poland
Tekijät:  Valentine, S. (et al.)
Lehti:  Business Ethics
2006 : JAN, VOL 15:1, p. 76-85
  The paper introduces a study identifying relationships between perceived ethical values in Polish businesses and the level of management, finance and marketing challenges met by entrepreneurs. The results suggest that perceived company ethical values associated with a decline in believed business challenges. The implication is that Polish firms might better concentrate on developing an ethical organizational context to improve their reputations and interactions with the environment.

Otsikko:  Perceptions of business purpose and responsibility in the context of radical political and economic development: the case of Estonia
Tekijät:  Kooskora, M.
Lehti:  Business Ethics
2006 : APR, VOL 15:2, p. 183-199
  The article studies the effects of rapid and radical changes in the political, economic and social arenas on Estonia, and the business leaders' perceptions towards business purpose and responsibility. The paper goes through previous research on the topic and introduces the results from a recent study of corporate leaders within the general business environment. To conclude, the article presents a clear distinction in the leaders' attitudes across time and a change of opinions caused by environmental changes.

Otsikko:  Principal theory and principle theory: ethical governance from the follower's perspective
Tekijät:  Caldwell, C. Karri, R. Vollmar, P.
Lehti:  Journal of Business Ethics
2006 : JUN/JUL, VOL 66:2-3, p. 207-223
  Principals and managers have historically been the focus of organizational governance, as well as the goal of maximizing owner wealth. This article proposes that an ethical perspective of organizational followers can also be profitable. Two perspectives of organizational governance are introduced: Principal Theory that suggests that organizational owners and managers can often be ethically opportunistic and take advantage of employees who serve them and Principle Theory that concentrates on guiding principles that are sometimes taken too far in organizations. By doing this, the article provides insights into the value of rethinking ethical duties owed to organizational followers.

Otsikko:  Prisoner's dilemmas, cooperative norms, and codes of business ethics
Tekijät:  Scalet, S.
Lehti:  Journal of Business Ethics
2006 : JUN I, VOL 65:4, p. 309-323
  Rational people can interact in inefficient ways because of the prisoner's dilemmas, which create a problem for institutional designers: devise institutions that realign individual incentives to achieve collectively rational outcomes. However, this paper argues that sometimes preserving prisoner's dilemmas may actually create opportunities to practice the cooperative norms that make market institutions possible in the first place. An ethical market culture benefits from prisoner's dilemmas. The paper first discusses general approaches for solving prisoner's dilemmas, then argues for their value, and finally show the significance of this argument for advocating codes of business ethics.

Otsikko:  Public visibility as a determinant of the rate of corporate charitable donations
Tekijät:  Campbell, D. Slack, R.
Lehti:  Business Ethics
2006 : JAN, VOL 15:1, p. 19-28
  The article introduces an empirical study of UK companies, in which the rates of charitable donations against profit before tax are analysed. Two groups of companies are categorized as high and low visibility using a method based on public recognition of company name. The hypothesis, that higher visibility companies would give more to charity due to higher stakeholder demands, is supported.

Otsikko:  Rebounding from corruption: perceptions of ethics program effectiveness in a public sector organization
Tekijät:  Pelletier, K.L. Bligh, M.C.
Lehti:  Journal of Business Ethics
2006 : SEP II, VOL. 67:4, p. 359-374
  This paper investigates the perceived importance of three organisational preconditions (awareness of formal ethics codes, decision-making techniques, and availability of resources) theorised to be crucial for ethics program effectiveness. The authors also examine the siginificance of ethical leadership and congruence between formal ethics codes and informal ethical norms in influencing employee perceptions. It is shown that employee perceptions of organisational preconditions, ethical leadership and informal ethical norms were related to perceptions of ethics program effectiveness.

Otsikko:  Recognition based upon the vitality criterion: a key to sustainable economic success
Tekijät:  Brink, A. Eurich, J.
Lehti:  Journal of Business Ethics
2006 : AUG II, VOL. 67:2, p. 155-164
  This paper discusses the recognition of business ethics by analysing a case of normative stakeholder management as a voluntary commitment at the level of corporate leadership. The authors offer a vitality criterion as a heuristic instrument, suggesting that any operation should be avoided which would violate the legitimate interests of stakeholders.

Otsikko:  Reframing "morality pays": toward a better answer to "Why being moral?" in business
Tekijät:  Corvino, J.
Lehti:  Journal of Business Ethics
2006 : AUG, VOL 67:1, p. 1-14
  This article looks into the issue of being moral in business. It is argued that "morality pays" is weakest when it needs to be strongest, and inadequate to the task. A proposed virtue-ethics alternative is explored and rejected, arguing that it either collapses into "morality pays" or else brings with it a new problem. The paper argues that "morality pays" can be reframed, not so much as an answer to "Why be moral," but as a prescription for reforming corporate institutions.

Otsikko:  Scale and study of student attitudes toward business education's role in addressing social issues
Tekijät:  Sleeper, B.J.
Lehti:  Journal of Business Ethics
2006 : NOV 1, VOL. 68:4
  This paper discusses how business colleges and their international accrediting body are improving their efforts to make students more aware of the social context of the corporate acitvity. It was found that post-scandal business students, particularly women, are interested in it. Their interest is positively related to their past donation, volunteerism and non-profit organization membership activities, whether limited or extensive. Some evidence supports the proposition that education can modify internal principles over time.

Otsikko:  Seek the good life, not money: the Aristotelian approach to business ethics
Tekijät:  Bragues, G.
Lehti:  Journal of Business Ethics
2006 : SEP II, VOL. 67:4, p. 341-357
  This article discusses how Aristotle's "The Nichomachean Ethics" and "The politics" indicate Aristotle's emphasis on tying business morality to a universal conception of the good life. According to Aristotle, virtue reaches its height with the exercise of the intellectual virtues of prudence and wisdom - the first manifest in the leadership of organisations, and the second in the philosophic search for truth. Therefore, the greatest ethical imperative for business is to give individuals opportunities to thoughtfully participate in the management of company affairs and to contemplate the ultimate meaning of things.

Otsikko:  Sense and sensitivity: the roles of organisation and stakeholders in managing corporate social responsibility
Tekijät:  Pater, A. Lierop, K. van
Lehti:  Business Ethics
2006 : OCT, VOL. 15:4, p. 339-351
  This article discusses how stakeholder management can be used to define and implement the social responsibilities of an organisation. Two distinct perspectives (inside-out and outside-in) are identified and findings show that both perspectives are inadequate in complex environments.

Otsikko:  Shell shock: why do good companies do bad things?
Tekijät:  Taylor, B.
Lehti:  Corporate governance
2006 : MAY, VOL. 14:3, p. 181-193
  In recent years, overbooking of oil and gas reserves by Shell provoked one of the biggest corporate scandals in Europe. This article's themes: 1. The origins of the scandal: the shortage of oil reserves, weak internal controls, the dual company structure and the closed corporate culture. 2. The impact of the crisis: the resignations of top managers, the fines imposed by the regulators, the fall of the share price and the decline in employee morale. 3. The remedial action required: to rebuild Shell's reputation and to restore the trust of the investors, customers and the general public.

Otsikko:  Small business champions for corporate social responsibility
Tekijät:  Jenkins, H.
Lehti:  Journal of Business Ethics
2006 : SEP I, VOL. 67:3, p. 241-256
  This paper analyses the findings from a UK study of socially responsible SMEs. Key areas of investigation were CSR terminology, the impact of managerial values, the nature of SME activities, motivation for and benefits from engaging in CSR, and the challenges faced. The results suggest that SMEs prefer to learn through networking and from their peers, which indicates a possible avenue for greater SME engagement in CSR. This would require strong leadership from individuals such as highly motivated owner-managers and from exemplary companies as a whole.

Otsikko:  SMEs and CSR theory: evidence and implications from an Italian perspective
Tekijät:  Perrini, F.
Lehti:  Journal of Business Ethics
2006 : SEP I, VOL. 67:3, p. 305-316
  This article claims that research on large firms should be based stakeholder theory, while research on CSR among SMEs should be based on the concept of social capital. The authors present data and information on SMEs in Europe and Italy-

Otsikko:  SMEs and CSR: an approach to CSR in their own words
Tekijät:  Murillo, D. Lozano, J.M.
Lehti:  Journal of Business Ethics
2006 : SEP I, VOL. 67:3, p. 227-240
  This paper presents the findings of analysis of four case studies on Catalan companies that stand out for their social and environmental practices. The authors suggest that it is difficult for SMEs to understand CSR, beyond the explanation of the specific practices carried out by the companies. The results stress the role played by the values of the founding director in the implementation of CSR programmes; they reveal that SMEs still have a long way to go towards learning how to inform both internal and external stakeholders of their best practices. Evidence is also found of links between responsible practices, improved competitiveness and economic results.

Otsikko:  Social and symbolic capital and responsible entrepreneurship: an empirical investigation of SME narratives
Tekijät:  Fuller, T. Tian, Y.
Lehti:  Journal of Business Ethics
2006 : SEP I, VOL. 67:3, p. 287-304
  This article examines relationship between social capital and symbolic capital and responsible entrepreneurship in the context of small and medium-sized enterprises (SMEs). The analysis of 144 "Business Profiles" indicates a range of strategic orientations towards the development of social and symbolic capital, along a conceptual continuum ranging from being responsible for oneself to being responsible for others. Evidence is found that the power inherent in the social relations of SMEs is significant as a force for ethical behaviour. It also suggested that normative theories of the development of social capital may provide competitive advantage through responsible behaviour for small business in the global economy.

Otsikko:  Social reporting as an organisational learning tool? A theoretical framework
Tekijät:  Gond, J.-P. Herrbach, O.
Lehti:  Journal of Business Ethics
2006 : JUN I, VOL 65:4, p. 359-371
  Including social dimension to company reporting has become increasingly important, which has raised questions about the nature of social responsibility and its effect on corporate and individual behaviour and performance. This paper argues that organizational reporting about social responsibility can be seen as a learning tool in some instances. Designing and implementing social reporting procedures may lead to individual and organizational dynamic changes that foster company performance.

Otsikko:  Socially responsible investment in the Spanish financial market
Tekijät:  Lozano, J.M. Albareda, L. Balaguer, M.R.
Lehti:  Journal of Business Ethics
2006 : DEC II, VOL. 69:3, p. 305-316
  This paper discusses the development of socially responsible investment (SRI) in the Spanish financial market. The impact of SRI mutual funds managed by Spanish fund managers is analysed comparing the evolution of managed assets and number of investors. The author also examines the investment strategies adopted by these funds, which mainly use negative screening criteria and the participation of non-governmental organizations ans institutional investors.

Otsikko:  Stakeholder mismanagement and corporate social responsibility crises
Tekijät:  Kolk, A. Pinkse, J.
Lehti:  European Management Journal
2006 : FEB, VOL. 24:1, p. 59-72
  This paper reports two studies involving businesses having gone through a severe integrity crisis: one focusing on a single company (Ahold) and one on an entire industry (the Dutch building industry). In both cases, various stakeholders (here as: s-hldr./s-hldrs.) groups saw their basic interests violated. Focusing on the nature of the corporate practices having facilitated s-hldr. mismanagement (hereafter for 'management' as: mgmt.), mechanisms to reduce s-hldr. power and to increase mgmt. power can be discerned in both cases, although the dynamics and peculiarities differ per case. Specific to Ahold is the impact of geographical diversification and its focus on customers, using various cuing mechanisms to present itself as socially responsive. The construction industry case points at a strategy of setting up industry-wide structures to relationships mgmt. with a variety of s-hldrs. and building an environment supporting continuity.

Otsikko:  Stakeholder multiplicity: Toward an understanding of the interactions between stakeholders
Tekijät:  Neville, B. A. Menguc, B.
Lehti:  Journal of Business Ethics
2006 : JUL, VOL 66:4, p. 377-391
  This paper examines the effects upon an organization of competing, complementary and cooperative stakeholder interactions, referred to as stakeholder multiplicity. It develops a framework by drawing upon previous theories and grounding it through reference to three stakeholder groups (governments, customers and employees) and the stakeholder issue of concern for the natural environment. The article proposes a hierarchy of the multiplicity strength of influence of these three stakeholder groups.

Otsikko:  Student-developed case studies: an experiental approach for teaching ethics in management
Tekijät:  Laditka, S. B. Houck, M. M.
Lehti:  Journal of Business Ethics
2006 : MAR II, VOL 64:2, p. 157-167
  This paper presents an experiental assignment (student-developed case studies of ethical situations in the workplace) to teach ethics in business programs. Students are required to describe an ethical situation they encountered in the workplace, their relevant value systems, sources of information consulted, their role in the organization, and how they resolved the situation, considering how their experiences since the time of the situation might affect decision making today. The article assesses the content of the case studies and analyzes responses to a post-assignment survey. All in all, this seems to be an effective learning tool.

Otsikko:  Successful U.S. entrepreneurs: identifying ethical decision-making and social responsibility behaviors
Tekijät:  Payne, D. Joyner, B.E.
Lehti:  Journal of Business Ethics
2006 : APR I, VOL. 64:4, p. 203-217
  This paper examines some of the ethical choices made by founding entrepreneurs during the creation and development of their ventures in order to identify the areas in which founding entrepreneurs must make decisions related to ethics or social responsibility during venture cration and development. The authors identified four distinct categories of decisions where ethical or social responsibility components exist: (1) individual entrepreneurial values-related decisions, (2) organizational culture/employee weel-being decisions, (3) customer satisfaction and quality decisions, and (4) external accountability decisions. The authors also develop a framework from the work of Kant and Rawls for analyzing the decisions identified.

Otsikko:  Teaching business ethics in Africa: What ethical orientation? The case of east and central Africa
Tekijät:  Gichure, C.W.
Lehti:  Journal of Business Ethics
2006 : JAN I, VOL. 63:1, p. 39-52
  Transparency International has placed some African countries high on its list of most corrupt countries of the world. This paper discusses whether this is due to that African culture has no regard or concern for ethics or that there has been a gradual loss of the concept of the ethical and the moral in contemporary African society. The author takes into account African manners and customs, their religious convictions and their understanding of the world as a whole.

Otsikko:  Technical skills and the ethics of market research
Tekijät:  Michaelides, P. Gibbs, P.
Lehti:  Business Ethics
2006 : JAN, VOL 15:1, p. 44-52
  The article examines and discusses Heideger's notion of the phases of techne and how they might be viewed through the lens of marketing research practices in the technology era. The argument is that through the enframement of the market, instead the being of the consumer, research starts to be about the being of consumption revealed through market research techniques.

Otsikko:  The 7 signs of ethical collapse
Tekijät:  Jennings, M.M.
Lehti:  European business forum EBF
2006 : SUMMER, 25, p. 32-38
  What makes a good company go bad? Recognizing and remedying the warning signs of ethical collapse can help prevent accounting scandals and restore market trust.

Otsikko:  The business of ethics and gender
Tekijät:  McCabe, A. C. Ingram, R. Dato-on, M. C.
Lehti:  Journal of Business Ethics
2006 : MAR II, VOL 64:2, p. 101-116
  A great amount of research has been done on the relationship between gender and business ethics. This paper suggests that gender identity theory offers the theory and empirical measures to examine the impact of psychological gender traits and gender-role attitudes on ethical perceptions of workplace behaviours. A multidimensional approach reveals that expressive traits and egalitarian gender-role attitudes contribute to both men's and women's propensity to perceive unethical behaviours as unethical.

Otsikko:  The contract of employment - ethical dimensions
Tekijät:  Persson, A. J.
Lehti:  Journal of Business Ethics
2006 : JUL, VOL 66:4, p. 407-415
  This article examines the contract of employment from an ethical point of view. It develops an argument against the claim that the individual's freedom of decision and the practice of institutional arrangements are sufficient to justify an employment contract. It states that rather sub-criteria regarding the agent's state of knowledge must be met, and that it should be supplemented by a demand for fairness. The purpose is to demonstrate what a resonable contract of employment will require.

Otsikko:  The ethical dilemma of research and development openness versus secresy
Tekijät:  McMillan, S. (et al.)
Lehti:  Journal of Business Ethics
2006 : MAY II, VOL. 65:3, p.
  This paper refers to a previous research, in which the authors claimed that private companies should be more open with their scientific research findings. The authors assumed that public institutions were quite open. Recent findings have suggested otherwise, and therefore the authors investigate the dilemma faced by industry, universitities, and society in attempting to balance the needs of openness(to rapidly advance the body of knowledge), with secrecy (to protect the economic returns to a new innovation.

Otsikko:  The ethics of organizational commitment
Tekijät:  Ashman, I. Winstanley, D.
Lehti:  Business Ethics
2006 : APR, VOL 15:2, p. 142-153
  The article examines the meaning of organizational commitment in the context of business ethics. It is argued that in order to be meaningful, the concept of commitment should consist of stronger emotions and attitudes, and an ethical requirement of 'freedom'. The paper draws upon in-depth interviews with 'committed workers' to claim that much of what goes for organizational commitment is flawed, commitment is directed towards something far more immediate and tangible than an organization. Research should try to explore work roles, colleagues and relationships as the basis for commitment.

Otsikko:  The European context for corporate social responsibility and human resource management: an analysis of the largest Finnish companies
Tekijät:  Vuontisjärvi, T.
Lehti:  Business Ethics
2006 : JUL, VOL 15:3, p. 271-291
  The article examines the degree to which the largest Finnish companies have integrated corporate social responsibility (CSR) into their human resource management (HRM) policies and practices. Special attention is paid to the European Council appeal on CSR and the launch of a European-level campaign. The conclusion is that soft themes like equal opportunities, worl-life balance and integration of people experiencing difficulties in the labour market have received little attention. CSR seems to be strongest where public sector guidance and the supportive role of regulations are most evident.

Otsikko:  The financial performance of a socially responsible investment over time and a possible link with corporate social responsibility
Tekijät:  Mill, G.A.
Lehti:  Journal of Business Ethics
2006 : JAN II, VOL. 63:2, p. 131-148
  This article studies the financial performance of a UK unit trust that was initially "conventional" and later adopted socially responsible investment (SRI) principles. The author makes a comparison with three similar conventional funds whose investment objectives remained unchanged. It is shown that mean risk-adjusted performance is unchanged by the switch to SRI, with no evidence of over- or under-performance relative to the benchmark market index by any of the four funds. Changes in variability of returns over time are also modelled using generalised autoregressive conditional heteroscedasticity models. The results suggest a temporary increase in variability of returns, followed by a return to previous levels after 4 years. The increased variability is associated with the adoption of SRI rather than with a change in fund management.

Otsikko:  The impact of corporate ethical values and enforcement of ethical codes on the perceived importance of ethics in business: a comparison of U.S. and Spanish managers
Tekijät:  Vitell, S.J. Hidalgo, E.R.
Lehti:  Journal of Business Ethics
2006 : MAR I, VOL. 64:1, p. 31-43
  This paper investigates the impact of corporate ethical values and enforcement of a code of ethics on perceptions of the role of ethics in the overall success of the firm. The authors explore to which extent the organization itself can influence employee perceptions regarding ethics and social responsibility. It is suggested that all of the variables tested, except relativism, impacted upon one's perceptions of the importance of ethics and social resoinsibility. These perceptions varied upon country residence with the U.S. sample having somewhat higher perceptions concerning the importance of ethics and social responsibility than their counterparts in Spain. The U.S. sample had notably higher corporate ethical values, greater enforcement of ethical codes, less organizational commitment and both lower idealism and relativism.

Otsikko:  The impact of technological turbulence on entrepreneurial behavior, social norms and ethics: three internet-based cases
Tekijät:  Hall, J. Rosson, P.
Lehti:  Journal of Business Ethics
2006 : MAR III, VOL 64:3, p. 231-248
  This paper examines the entrepreneurial opportunities and ethical dilemmas brought on by technological development. Specifically, by using three Internet-based examples, it explores the distinction between Baumol's productive (Internet pharmacies), unproductive (music file sharing), and destructive (spam) entrepreneurship. Entrepreneurs are likely to challenge established industrial morals and laws because of the propensity for self-serving biases and for bending the rules, the need for creativity in overcoming obstacles and overall liabilities of newness. The challenge for new entrants is to change sociopolitical legitimacy, whereas incumbents need to defend the established norms.

Otsikko:  The missing dynamic: corporations, individuals and contracts
Tekijät:  Iyer, A.A.
Lehti:  Journal of Business Ethics
2006 : SEP II, VOL. 67:4, p. 393-406
  There are two competing views on the nature of corporations in contemporary debates on corporate social responsibility. Opponents of corporate personhood claim that a corporation is nothing but a group of individuals coming together to achieve certain goals. On the other hand, the proponents of corporate personhood suggest argue that corporations are persons in their own right existing over and above the individuals who comprise them. Both of them rely on a contractual model of corporate-social interaction to explain social responsibility. However, this model lacks significant aspects of the relationship between corporations and societies. This paper suggests that we need to be more conscious of the actual nature of corporate-social interaction in order to deal more comprehensively with issues of corporate social responsibility.

Otsikko:  The role of strategic conversations with stakeholders in the formation of corporate social responsibility strategy
Tekijät:  Miles, M.P. Munilla, L.S. Darroch, J.
Lehti:  Journal of Business Ethics
2006 : DEC I, VOL:2, p. 195-205
  This article investigates the role of strategic conversations in corporate social responsibility strategy formation. It is argued that explicitly engaging stakeholders in the CSR strategy-making process, through the mechanism of strategic conversations, will minimize future stakeholder concerns and improve CSR strategy making. Additionally, implications for future research are suggested to allow better understanding of effective strategic conversation process in CSR strategy making and the resulting performance outcomes.

Otsikko:  The struggle against sweatshops: moving toward responsible global business
Tekijät:  Radin, T. J. Calkins, M.
Lehti:  Journal of Business Ethics
2006 : JUN/JUL, VOL 66:2-3, p. 261-272
  Sweatshops continue to flourish, because we have not found criteria that would allow us to condemn and do away with them and because the poor working conditions in certain places are preferable to the alternative of no job at all. This article examines these phenomena by considering the definitional dilemmas of sweatshops and looking for a standard definition through the precepts in the literature on justice and virtue ethics. The conclusion is that, instead of definitions, we should assess whether a workplace violates basic human rights of workers and whether the working conditions there cohere with the situations on which we have already rendered judgments. Finally, guidelines for global business are proposed to avoid charges of running sweatshops.

Otsikko:  The use of economic, social and environmental indicators as a measure of sustainable development in Spain
Tekijät:  Gallego, I.
Lehti:  Corporate Social Responsibility and Environmental management
2006 : MAY, VOL. 13:2, p. 78-97
  This paper invstigates how Spanish firms present their economic, social and environmental information, how they use the indicators proposed by the Global Reporting Initiative (GRI) and how this information can influence sustainable development. It is shown that in Spain in the last few years there has been an increase and an improvement in the information given by firms on economic, social and environmental concerns and that the information most presented by firms has to do with social indicators related to labour, practices and decent work, strategy and management, non-discrimination, freedom of association, child labour and forced and compulsory labour as well as the environmental indicators related to energy, water, biodiversity and emissions, effluents and waste.

Otsikko:  Triple bottom-line reporting as social grammar: integrating corporate social responsibility and corporate codes of conduct
Tekijät:  Painter-Morland, M.
Lehti:  Business Ethics
2006 : OCT, VOL. 15:4, p. 352-364
  It is claimed in this article that several objections against corporate codes of conduct can be addressed if an integration between corporate social responsibility (CSR) and ethics management practices can be established within corporations, and that the notion of the triple bottom-line presents corporations with a mechanism to establish this integration.

Otsikko:  Using live cases to teach ethics
Tekijät:  McWilliams, V. Nahavandi, A.
Lehti:  Journal of Business Ethics
2006 : SEP II, VOL. 421-433
  This article analyses a live ethics case project that can be used to teach ethics in a broad variety of business classes. Students select an on-going or current event that involves ethical violations and write a case about it. Then they present theei case and run a debate about the challenges and issues outlined in the case and the actions that could have or should have been taken. This represents effective ethics education, while it increases awareness of the complexity of ethical challenges, allows application of concepts, creates a personal emotional engagement in the case, is relevant, holds students accountable for their position, and creates a setting that encourages students to think critically about ethics.

Otsikko:  A social exchange perspective on business ethics: an application to knowledge exchange
Tekijät:  Chen, S. Choi, C.J.
Lehti:  Journal of Business Ethics
2005 : NOV II, VOL. 62:1, p. 1-11
  This article discusses how social exchange theory can help illuminate many of the underlying bases of different ethical perspectives in debates about social exchanges. Social exchange theory is applied to three common types of knowledge exchange - R&D joint ventures, commercial intellectual property exchange and academic exchange. It is shown that two key factors that underlie different ethical perspectives are differences in structures for social exchange and differences in views of the alienability of knowledge from its originator.

Otsikko:  A stakeholder model for implementing social responsibility in marketing
Tekijät:  Maignan, I. Ferrell, O.C. Ferrell, L.
Lehti:  European Journal of Marketing
2005 : VOL. 39:9-10, p. 956-977
  This paper aims to provide a comprehensive managerial framework to understand and provide a well balanced and integrated stakeholder orientation for implementing (here as: impl.) corporate social responsibility (CSR) in marketing. The findings provide a grounded framework based on previous research, providing a step-by-step (here as: s-by-s.) approach for impl. CSR from a marketing perspective.

Otsikko:  Acknowledging the purpose of partnership
Tekijät:  Macdonald, S. Chrisp, T.
Lehti:  Journal of Business Ethics
2005 : JUL II, VOL. 59:4, p. 307-317
  The paper explores a case of partnership (hereafter as: p-ship) btw. a large pharmaceutical company and a national charity in the U.K. Managers of the p-ship insisted that its only purpose was to improve the lifestyle of teenagers. They were supported by a literature on p-ship, also tending to ignore the distinction btw. the task the p-ship is set for and its fundamental purpose. While much is made of the benefits of p-ship, there are likely to be private and social costs, associated with failure to admit the purpose of p-ship.

Otsikko:  Agency theory, reasoning and culture at Enron: In search of a solution
Tekijät:  Kulik, B.W.
Lehti:  Journal of Business Ethics
2005 : JUL II, VOL. 59:4, p. 347-360
  In this study, Enron's (here as: E.) culture is defined as one rooted in agency theory by asserting that E.'s members were predominantly agency-reasoning individuals. The conditions present at E.'s collapse are identified: a strong agency culture with collectively non-compliant norms, a munificent rare-failure environment, and new hires with little business ethics training. The article concludes by identifying new directions for business ethics literature to make it more implementable under the conditions identified at E. Essentially, there is the need to clearly determine: 1. the difference btw. commitment and connivance, 2. what is meant by balance as to the multiple dimensions of ethics and legal theories, and 3. the proper balance btw. agency and stewardship reasoning.

Otsikko:  An economic approach to business ethics: Moral agency of the firm and the enabling and constraining effects of economic institutions and interactions in a market economy
Tekijät:  Wagner-Tsukamoto, S.
Lehti:  Journal of Business Ethics
2005 : AUG I, VOL 60:1, p. 75-89
  The paper deals with an alternative to a behavioural (economic) approach to business ethics (here as: bus-eths). Detailed is an economic understanding of bus-eths. with regard to classical (here as: cl.) and neo-classical (as: neo-cl.) views on the one hand, and institutional (as: inst.), libertarian (as: librt.) thought, on the other hand. It is suggested that moral agency can be economically viable in competitive 'market' interactions, which is conventionally disputed by cl. and neo-cl. and inst., librt. economics. Active moral agency of the firm is conceptualized as the utilization of ethical capital in firm - stakeholder interactions.

Otsikko:  Application and assessment of an ethics presentationn for accounting and business classes
Tekijät:  Smith, L.M. Smith, K.T. Mulig, E.V.
Lehti:  Journal of Business Ethics
2005 : OCT I, VOL. 61:2, p. 153-164
  This paper describes a presentation on ethics or accounting and business students. The authors discusses the development and assessment of one approach to presenting ethics built around a computerized slide show. The aim is to increase students' understanding of the crucial role of ethics to accounting and business.

Otsikko:  Applying stories of the environment to business: what business people can learn from the virtue in environmental narratives
Tekijät:  Dawson, D.
Lehti:  Journal of Business Ethics
2005 : APR II+MAY, VOL 58:1,2,3, p. 37-49
  Using narratives to communicate in society, and especially the role of narrative in the conflict between different traditions, has drawn an increased amount of academic attention in recent years. Based on this, virtue approaches to business ethics have been developed. This paper argues for a form of virtue that will focus business on society's needs rather that better business itself. The argument is developed in two ways. First, by challenging the predominant business narrative with a one from the environmental tradition. Adopting virtues promoted by an environmental narrative could shape business practices and challenge current business conventions. Second, suggestions are given on how we could change managerss perceptions of business to reflect these environmentally based virtues.

Otsikko:  Beyond philanthropy: community enterprise as a basis for corporate citizenship
Tekijät:  Tracey, P. Phillips, N. Haugh, H.
Lehti:  Journal of Business Ethics
2005 : JUNE I, VOL. 58:4, p. 327-344
  This paper suggests that the emergence of a new form of organization - community enterprise - offers an alternative mechanism for corporations to behave in socially responsible ways. They are identified by their generation of income through trading, rather than philanthropy and/or government subsidy, to finance their social goals. Community enterprises change essentially the nature of any collaboration by allowing relationships to proceed on the basis of mutual advantage, thereby broadening their appeal and scope. Thus partnerships build capacity and enfranchise communities in a way that avoids the paternalism that has traditionally characterised relationships between corporations and voluntary sector organizations.

Otsikko:  Building a European portrait of corporate social responsibility reporting
Tekijät:  Perrini, F.
Lehti:  European Management Journal
2005 : DEC, VOL. 23:6, p. 611-627
  In this article, an overview of non-financial disclosure on Corporate Social Responsibility (CSR) is presented. The focus is on information (here as: info.) released by corporate environmental, social and sustainability reports. Corporate social disclosure (as: CSD) practices are compared and contrasted among 90 European companies with respect to the amount and kind of info. released (CSR themes and topics) by stakeholder-based categories, with the assumption that CSD can be considered as the most direct expression of the companies' attitudes and behaviours regarding CSR. It is found that firms' disclosure is currently restricted to specific CSR themes. The resulting CSR responsible portrait is linked to 7 major themes: environmental protection, maximum safety, open dialogue, operational efficiency, quality and innovation, skill development, and responsible citizenship.

Otsikko:  Business ethics in a transition economy: will the next Russian generation be any better?
Tekijät:  Jaffe, E.D. Tsimerman, A.
Lehti:  Journal of Business Ethics
2005 : NOV II, VOL. 62:1, p. 87-97
  This article examines students' perceptions of ethical organizational climates, attitudes towards ethical issues, and the perceived relationship between ethical behaviour and success in business organizations. The authors compare the attitudes of these future managers with previous studies of Russian managers' attitudes. A survey of 100 business students in three universities in Moscow suggests that their attitudes towards ethical behaviour were more negative than those of Russian managers. No evidence was found of differences in perceptions or attitudes of students who had attended an ethics course and those who had not.

Otsikko:  Capitalism and its regulation: a dialogue on business and ethics
Tekijät:  Parker, M. Pearson, G.
Lehti:  Journal of Business Ethics
2005 : AUG I, VOL 60:1, p. 91-101
  This article deals with the ethics of politics of capitalism, enacting a debate btw. two participants having divergent views on these matters.

Otsikko:  Codes of ethics, orientation programs, and the perceived importance of employee incorruptibility
Tekijät:  Valentine, S. Johnson, A.
Lehti:  Journal of Business Ethics
2005 : SEP III, VOL. 61:1, p. 45-53
  This study aims to determine the degree to which the review of corporate ethics codes is associated with individuals' perceptions of the importance of virtue ethics, or more specifically, employee incorruptibility (here as: incorr). A usable sample of 143 persons from both public and private U.S. industries was secured for use in this study. The results showed that reviewing ethics codes during employee orientation was positively related to individuals' beliefs that incorr. an important individual virtue.

Otsikko:  Consumers' evaluation of unethical marketing behaviors: the role of customer commitment
Tekijät:  Ingram, Rhea Skinner, S.J. Taylor, V.A.
Lehti:  Journal of Business Ethics
2005 : DEC II, VOL. 62:3, p. 237-252
  This paper investigates how how consumers' commitment to a company impacts not only their ethical judgment of corporate behaviour but also the outcomes of that judgment. It is found that consumers' level of commitment mitigates the level of perceived fairness. Highly committed consumers may forgive companies for behaviors when perceived harm is low, but become progressively dissatisfied as the level of perceived harm increases. If corporate actions are perceived as unethical, the company stands to lose favour with their most committed customers.

Otsikko:  Corporate community contributions in the United Kingdom and the United States
Tekijät:  Brammer, S. Pavelin, S.
Lehti:  Journal of Business Ethics
2005 : JAN I, VOL. 56:1, p. 15-26
  The paper compares UK and US firms in terms of corporate community contributions (CCCs). Data is collected from top 100 UK and US contributors in 2001. Cross-country differences are described with reference to stakeholder perspective on corporate social responsibility, and CCCs in particular. The authors assess the role played by the sectoral composition of activities, as well as national, cultural and institutional factors.

Otsikko:  Corporate governance and business ethics: insights from the strategic planning experience
Tekijät:  Bonn, I. Fisher, J.
Lehti:  Corporate governance
2005 : NOV, VOL. 13:6, p. 730-738
  This article studies the relationship between corporate governance and business ethics. The authors consider how to integrate ethical concerns into an organisation’s corporate governance structures.

Otsikko:  Corporate governance reforms: redefined expectations of audit committee responsibilities and effectiveness
Tekijät:  Vera-Muñoz, S. C.
Lehti:  Journal of Business Ethics
2005 : DEC I, VOL 62:2, p. 115-127
  The financial reporting process of public corporations is transforming due to the regulatory changes brought on by recent corporate governance reforms. Specifically, the reforms have intensified scrutiny of corporate audit committees, whose role as protectors of investors’ interests now attracts higher visibility and expectations. This article explores new expectations of audit committee responsibilities and effectiveness in the context corporate governance reforms, key challenges, “whistleblower” provisions and shortcomings, and offers some directions for future research.

Otsikko:  Corporate governance: an ethical perspective
Tekijät:  Arjoon, S.
Lehti:  Journal of Business Ethics
2005 : NOV I, VOL 61:4, p. 343-352
  This article examines corporate governance issues from a compliance viewpoint, making a distinction between legal and ethical compliance mechanisms. The concepts of freedom of indifference and freedom of excellence offer a theoretical basis for understanding why legal compliance mechanisms are insufficient in dealing with fraudulent practices and may not be addressing the fundamental issues that inspire ethical behaviour. The paper claims that the recent failures of corporate responsibility are not only failures of legal compliance, but more fundamentally failures to do the right thing.

Otsikko:  Corporate involvement in human rights: is it any of their business?
Tekijät:  Arkani, S. Theobald, R.
Lehti:  Business Ethics
2005 : JUL, VOL 14:3, p. 190-205
  Using data from corporate websites and interviews with corporate spokespersons, this paper aims to identify the basic characteristics of a selection of corporate human rights (here as: HRs) programmes (as: CHRPs) together with aspects of the discourse. After identifying a number of key obstacles to the process of dissemination, it is suggested that the impact of CHRPs, on both respective organisations and the HRs situation at large, is likely to be marginal. This outcome is reinforced by the fact that the most serious abusers of HRs are agents of the state over whom firms have limited leverage. Nonetheless, in spite of - a