The ethical and legal scandals at Enron, World Com, Tyco and many other businesses in the United States, Europe and Asia have shaken people′s confidence in business.
Corporate Integrity and Accountability seeks to address questions of corporate integrity as they arise for financial reporting, executive compensation, globalization, and business ethics itself. In so doing it asks the following questions:
- What is the current meaning of corporate integrity?
- How should we go about analyzing and responding to unethical and corrupt behavior both at home and abroad?
- What measures can be undertaken by corporations within their own walls to address these problems?
- What groups and perspectives need to be taken into account with regard to CEO compensation?
These are a few of the many topics that the chapters in this book discuss under the heading of corporate integrity and accountability.
The chapters are the product of leading business ethicists—both academic and practitioner—in the U.S. and Europe, resulting in the application of different methodologies, sources, and forms of argument. This gives the reader a sense not only of the complexity of some of the ethical issues business faces, but also the richness of the various resources that are available to address these issues.
Corporate Integrity and Accountability is ideally suited as a text for courses in the following: business ethics, corporate social responsibility, current ethical issues in business, and corporate citizenship.
Содержание
CHAPTER 1. THE NEED FOR CORPORATE INTEGRITY — George Brenkert
PART I: CORPORATE INTEGRITY CHALLENGED — George Brenkert
CHAPTER 2 Wittgenstein′s Bedrock: What Business Ethicists Do. — Ronald Berenbeim
CHAPTER 3 Tylenol Revisited, Friedman, and the Current CSR Debate — David Collins
CHAPTER 4 The Practicality of Pluralism: Redrawing the Simple Picture of Bipolarism and Compliance in Business Ethics — Johan Wempe and Thomas Donaldson
CHAPTER 5. Integrity in the Private, the Public and the Corporate Domain — Henk van Luijk
PART II: FINANCIAL REPORTING AND ACCOUNTABILITY — George Brenkert
CHAPTER 6. Why Conflicts of Interest and Abuse of Information Asymmetry are Keys to Lack of Integrity and What Should be Done About it? — Norman Bowie
CHAPTER 7. An Ethical Framework for Auditor Independence — Thomas W. Dunfee, Alan S. Glazer, Henry R. Jaenicle, Susan Mc Grath, and Arthur Siegel
CHAPTER 8. The Ethics of Financial Reporting, the Global Reporting Initiative, and the Balanced Concept of the Firm — Georges Enderle
CHAPTER 9. What is a Successful Company? (A Path to Understanding Accountability — Josep Lozano
CHAPTER 10. Small Firm Integrity and Accountability — George Brenkert
Part III. INTEGRITY AND ACCOUNTABILITY OF GLOBAL BUSINESS — George Brenkert
CHAPTER 11. The U.S. Business Scandals: Perspectives on Ethics and Culture at Home and Abroad — Frank Vogl
CHAPTER 12. Is Corruption Always Corrupt? — Manuel Velasquez
CHAPTER 13 Law, Accountability and Globalization — Richard De George
CHAPTER 14 The Next Generation of Codes of Conduct — Bruce Moats
CHAPTER 15 Global Business Ethics: A Multi-Institutional Approach — John Dienhart
PART IV. FOSTERING CORPORATE INTEGRITY — George Brenkert
CHAPTER 16 Corporate Integrity within a Corporate Citizenship Framework — Steven Rochlin
CHAPTER 17 CEO Compensation — Parameters, Paradigms and Paradoxes — Eleanor O′Higgins
CHAPTER 18 Shareholder Engagement: Does It Promote CSR? — Jane Collier
CHAPTER 19 Instilling Moral Competence — Catherine Smith and Pieter Kroon
Об авторе
George G. Brenkert is Professor of Business Ethics and Director of the Georgetown Business Ethics Institute. He is current Editor-in-Chief of Business Ethics Quarterly, the journal of the Society for Business Ethics, of which he is also a past President. Since 2000, Professor Brenkert has been Director, Georgetown Business Ethics Institute, and is past President, Society for Business Ethics. Formerly, he was Head of the Department of Philosophy at the University of Tennessee. He is author of Marx′s Ethics of Freedom (London: Routledge & Kegan Paul, 1983), and Political Freedom (London: Routledge, 1991). Professor Brenkert′s refereed articles have appeared in numerous journals such as: The Journal of Ethics; Business Ethics Quarterly;and Public Affairs Quarterly. He is a member of the American Philosophical Association, the American Society for Political and Legal Philosophy, the International Association for Business and Society, the North American Society for Social Philosophy and the Society for Business Ethics.
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