After providing an overview of Corporate Social Responsibility (CSR) research in different contexts, and noting the varied methodologies adopted, two robust CSR conceptualizations – one by Carroll (1979, ‘A Three-Dimensional Conceptual Model of Corporate Performance’, The Academy of Management Review 4(4), 497–505) and the other by Wood (1991, ‘Corporate Social Performance Revisited’, The Academy of Management Review 16(4), 691–717) – have been adopted for this research and their integration explored. Using this newly synthesized framework, the research critically examines the CSR (...) approach and philosophy of eight companies that are considered active in CSR in the Lebanese context. The findings suggest the lack of a systematic, focused, and institutionalized approach to CSR and that the understanding and practice of CSR in Lebanon are still grounded in the context of philanthropic action. The findings are qualified within the framework of existing contextual realities and relevant implications drawn accordingly. (shrink)

Heightened interest in business-conflict linkages has materialized with the advent of globalization and the rise of multinational corporations (MNCs). We examine business-conflict linkages in this article both theoretically and empirically. Theoretically, we examine three streams of the relevant academic literature: the academic business and society literature, the practitioner business and society literature, and the international business political behavior literature and argue that there is room and indeed need for their cross fertilization and integration in research on business-conflict linkages. We then (...) consolidate the three streams into a matrix that reconciles relevant dimen- sions and which can serve as a typology of intervention strategies of business firms in conflict zones. Empirically, the article makes use of the integrative matrix in the context of an interpretive research methodology to examine the perceptions and behavioral orientations of a sample of MNCs in Lebanon in an actual conflict context. (shrink)

Stakeholder theory has gained currency in the business and society literature in recent years in light␣of its practicality from the perspective of managers and scholars. In accounting for the recent ascendancy of␣stakeholder theory, this article presents an overview of␣two traditional conceptualizations of corporate social␣responsibility (CSR) (Carroll: 1979, ‹A Three-Dimensional Conceptual Model of Corporate Performance', The Academy of Management Review 4(4), 497–505 and Wood: 1991, ‹Corporate Social Performance Revisited', The Academy of Management Review 16(4), 691–717), highlighting their predominant inclination toward providing (...) static taxonomic CSR descriptions. The article then makes the case for a stakeholder approach to CSR, reviewing its rationale and outlining how it has␣been integrated into recent empirical studies. In light of this review, the article adopts a stakeholder framework – the Ethical Performance Scorecard (EPS) proposed by Spiller (2000, ‹Ethical Business and Investment: A Model For Business and Society', Journal of Business Ethics 27, 149–160) – to examine the CSR approach of a sample of␣Lebanese and Syrian firms with an interest in CSR␣and␣test relevant hypotheses derived from the CSR/stakeholder literature. The findings are analyzed and implications drawn regarding the usefulness of a stakeholder approach to CSR. (shrink)

The article begins with a brief history of aesthetic theory. Particular attention is given to the postructuralist ‘aesthetic return’: the resurgence of interest in aesthetics as an ontological foundation for human being-in-the-world. The disordered individual-as-emergent-artist-and-artifact, who is at the centre of this ‘aesthetic return’, is then translated into the ‘dis’-organization that is the firm. The firm is thus defined in terms of its primal sensory impact on the world. It invokes a myriad of aesthetic relations between its disorganized self and (...) others: its essence resides within these relations; its power of being is determined by its ability to project a unified aesthetic ideal – a ‘mirror fantasy’. The firm thus emerges as a style: where style is defined as an organizing – a sculpting – of aesthetic chaos. In order to achieve a grand style, the firm projects itself through time as a unified aesthetic ideal; as an ongoing work of art. The article concludes with a discussion of how this aesthetic theory of the firm relates to other accepted theories of the nature and purpose of business organizations. (shrink)

Following the example of the many organizations in the United States which have a code of ethics, an increasing interest on the part of companies, trade organizations, (semi-)governmental organizations and professions in the Netherlands to develop codes of ethics can be witnessed. We have been able to escort a variety of organizations in this process. The process that organizations must go through in order to attain a code involves a variety of difficult decisions. In this article we will, based on (...) our experiences, describe twelve dilemmas which will have to be solved during the development of such a code. When one or more of these dilemmas is ignored or an ungrounded choice is made, the effectiveness of the code will be negatively affected. Furthermore, the twelve dilemmas could be used as twelve dimensions to exemplify organizational codes of ethics. In this article we will also discuss a method to organize ethics within the organization. This will serve as a guide as to how, with respect to the dilemmas described, adequate considerations can be made. The article will be concluded with a description of our experiences at the Dutch Schiphol Airport. This case demonstrates how the aforementioned reasoning can be applied in practice. (shrink)

Marketing ethics is normally marketed as a sub-specialization of business ethics. In this paper, marketing ethics serves as an umbrella term for advertising, PR and sales ethics and as an example of professional ethics. To structure the paper, four approaches are distinguished, with a focus on typical professional conflicts, codes, roles or climates respectively. Since the moral climate approachis more inclusive than the other approaches, the last part of the paper deals mainly with moral climates, within the above-mentioned marketing sub-professions.

After providing an overview of Corporate Social Responsibility research in different contexts, and noting the varied methodologies adopted, two robust CSR conceptualizations - one by Carroll, 497-505) and the other by Wood, 691-717) - have been adopted for this research and their integration explored. Using this newly synthesized framework, the research critically examines the CSR approach and philosophy of eight companies that are considered active in CSR in the Lebanese context. The findings suggest the lack of a systematic, focused, and (...) institutionalized approach to CSR and that the understanding and practice of CSR in Lebanon are still grounded in the context of philanthropic action. The findings are qualified within the framework of existing contextual realities and relevant implications drawn accordingly. (shrink)

This paper explores the financial reporting scandals of the past decade and the resulting U.S. legislative attempts to impose ethical behavior and control the incidence of new reporting problems via the Sarbanes-Oxley legislation. We begin with a brief historical perspective followed by assertions of ethical consequences of legislation with discussions of key recent corporate scandals, the motives for the frauds, and the consequences. Ethics related provisions of the Sarbanes-Oxley Act are discussed with the potential impact of the legislation on the (...) likelihood of similar future frauds and accompanying prognosis for future corporate ethical behavior. (shrink)

In this paper I examine the claim that businesspersons have what might be called "ethical immunity" with respect to the duty not to deceive. According to this ethical immunity claim, businesspersons are exempt from the ordinary ethical prohibition against deception; and widespread business deception is therefore ethically permissible. I focus on two arguments for the claim. One of the arguments, which has been presented by Albert Carr, relies upon an analogy between business on the one hand, and games in which (...) deception is permitted, on the other. The second argument is based upon the notion that exceptions to ethical duties may sometimes be justified on prudential grounds. In response to the arguments, I try to show that neither one provides strong support for the ethical immunity claim. (shrink)

The article begins with a brief history of aesthetic theory. Particular attention is given to the postructuralist ‘aesthetic return’: the resurgence of interest in aesthetics as an ontological foundation for human being-in-the-world. The disordered individual-as-emergent-artist-and-artifact, who is at the centre of this ‘aesthetic return’, is then translated into the ‘dis’-organization that is the firm. The firm is thus defined in terms of its primal sensory impact on the world. It invokes a myriad of aesthetic relations between its disorganized self and (...) others: its essence resides within these relations; its power of being is determined by its ability to project a unified aesthetic ideal – a ‘mirror fantasy’. The firm thus emerges as a style: where style is defined as an organizing – a sculpting – of aesthetic chaos. In order to achieve a grand style, the firm projects itself through time as a unified aesthetic ideal; as an ongoing work of art. The article concludes with a discussion of how this aesthetic theory of the firm relates to other accepted theories of the nature and purpose of business organizations. (shrink)