Abstract:This paper is a further development of two previous pieces of work (Moore 2002, 2005) in which modern virtue ethics, and in particular MacIntyre’s (1985) related notions of “practice” and “institution,” have been explored in the context of business. It first introduces and defines the concept of corporate character and seeks to establish why it is important. It then reviews MacIntyre’s virtues-practice-institution schema and the implications of this at the level of the institution in question—the corporation—and argues that the concept (...) of corporate character follows from, but is a novel development of, MacIntyre’s schema. The paper contrasts corporate character and virtues with the more familiar concepts of corporate culture and values. The constitutive and substantive elements of corporate character, including the essential corporate virtues, are then drawn out and illustrated with reference to the cases explored in Koehn (1998). Finally, the paper acknowledges and counters a specific criticism of this approach. (shrink)

ABSTRACT:In 2010,Business Ethics Quarterlypublished ten articles that considered the potential contributions to business ethics research arising from recent scholarship in a variety of philosophical and social scientific fields (strategic management, political philosophy, restorative justice, international business, legal studies, ethical theory, ethical leadership studies, organization theory, marketing, and corporate governance and finance). Here we offer short responses to those articles by members ofBusiness Ethics Quarterly’s editorial board and editorial team.

ABSTRACT:In 2010,Business Ethics Quarterlypublished ten articles that considered the potential contributions to business ethics research arising from recent scholarship in a variety of philosophical and social scientific fields (strategic management, political philosophy, restorative justice, international business, legal studies, ethical theory, ethical leadership studies, organization theory, marketing, and corporate governance and finance). Here we offer short responses to those articles by members ofBusiness Ethics Quarterly’s editorial board and editorial team.

Examination of the application of virtue ethics to business has only recently started to grapple with the measurement of virtue frameworks in a practical context. This paper furthers this agenda by measuring the impact of virtue at the level of the organisation and examining the extent to which organisational virtue impacts on moral attentiveness and the perceived role of ethics and social responsibility in creating organisational effectiveness. It is argued that people who operate in more virtuous organisational contexts will be (...) expected to be more attentive to ethical issues and in turn perceive a greater role for ethics and social responsibility in business. Analysis of results based on a sample of 137 HR professionals shows that where people report that their organisation provides meaningful work, they are more likely to display reflective MA and the belief that ethics and social responsibility are compatible with business objectives, suggesting that organisations who are interested in promoting an ethical culture should focus on their work structures and practices. More generally, OV is shown to have a more complex relationship with PRESOR than hypothesised pointing towards a more nuanced view of OV. The paper examines the implications of the results for organisations and research. (shrink)

This article discusses moral issues raised by defined contribution retirement plans, specifically 401(k) plans in the United States. The primary aim is to defend the claim that the federal government ought to require 401(k) plans to include a range of socially responsible investment (SRI) options. The analysis begins with the minimal assumption that corporations engage in behavior that imposes morally impermissible harms on others with sufficient regularity to warrant attention. After motivating this assumption, I argue that individual investors typically share (...) in the responsibility for the harms imposed by corporations in which they invest, and that they therefore have a moral obligation to incorporate considerations of social responsibility into their investment decisions, when possible, to avoid being complicit in morally impermissible corporate behavior. I further argue that individuals are subject to substantial institutional and structural pressures that create a powerful incentive to invest in 401(k) plans, even though such plans typically lack any SRI options. To eliminate this pressure to commit indirect harm in the process of saving for retirement, I recommend that the federal government requires 401(k) plans to incorporate a range of SRI options, and I defend this proposal from several possible objections. (shrink)

Adopting a communication as constitutive of organization (CCO) perspective on ethics and corporate social responsibility (CSR) invites us to create the conditions of a dialogue, discussion, or debate between various stakeholders, who can then try to confront their respective positions on a given issue, and possibly come to a decision regarding how a situation should be evaluated and/or responded to. As shown in this article, getting human stakeholders to voice their concerns about a specific situation is a way not only (...) to rationally confront multiple viewpoints on what should be done about it (à la Habermas) but also to allow elements of this situation to reveal themselves in a discussion. This is why any ethical decision has to experience a form of undecidability and surprisability. When beliefs and opinions can be called into question, it means that participants are ready to become attentive to what a situation might surprisingly call for. Communication is therefore a matter of ventriloquism, as human participants should also be considered the means by which elements of a situation manage to express themselves in a discussion, dictating specific courses of action over others. This concretely means that multiple voices can be heard in such a scene: not only the voices of the human stakeholders who speak to each other but also the voices of facts, principles, future generations, ecosystems, populations that are made to say things through these various turns of talk. (shrink)

This article advances research on moral responsibility in organizations by drawing on both philosophical virtue ethics grounded in the Aristotelian tradition and Positive Organizational Scholarship research concerned with virtuousness. The article discusses the very conditions that make possible the realization of virtues and virtuousness, respectively. These conditions ground notions of moral responsibility and the resulting praise or blame on organizational contexts. Thus, we analyze the way individuals and organizations may be ascribed interconnected degrees of retrospective moral responsibility and blame as (...) depending on the interplay between the individual conditions leading to virtue and the organizational conditions leading to virtuousness. Based on this analysis, we develop a two‐level account of moral responsibility in organizations that connects individual and organizational moral responsibility through the concepts of virtue and virtuousness. This is further operationalized into practical guidelines to ascribe degrees of individual and organizational blame, which can be used as a tool by managers, policymakers, or industry regulators. (shrink)

Philosophers increasingly argue that collective agents can be blameworthy for wrongdoing. Advocates tend to endorse functionalism, on which collectives are analogous to complicated robots. This is puzzling: we don’t hold robots blameworthy. I argue we don’t hold robots blameworthy because blameworthiness presupposes the capacity for a mental state I call ‘moral self-awareness’. This raises a new problem for collective blameworthiness: collectives seem to lack the capacity for moral self-awareness. I solve the problem by giving an account of how collectives have (...) this capacity. The trick is to take seriously individuals’ status as flesh-and-blood material constituents of collectives. The idea will be: under certain conditions that I specify, an individual can be the locus of a collective's moral self-awareness. The account provides general insights concerning collectives’ dependence on members, the boundaries of membership, and the locus of collectives’ phenomenology. (shrink)

This paper argues against an individualist challenge to the possibility of corporate apologies. According to this challenge, corporations always and only act through their members; thus they are not the sorts of entities that can apologize. Consequently there can be no corporate apologies. Against this challenge, this paper argues that even if corporate acts can be analyzed as acts by individuals within certain relationships, there can still be corporate apologies. This paper offers a noneliminative individualist account of such apologies. The (...) paper also responds to various substantive objections to the possibility of such apologies. (shrink)

Those who argue that corporations can be morally responsible for what they do help us to understand how autonomous corporate agency is possible, and those who argue that they cannot be help us maintain distinctive value in human life. Each offers something valuable, but without securing the other's important contribution. I offer an account that secures both. I explain how corporations can be autonomous agents that we can continue to be justified in blaming as responsible agents, but without it also (...) being the case that corporations are morally responsible for anything that they do. The upshot is that we can make sense of the reality of corporate agency and the value that we derive from our sophisticated interactions with them as autonomous agents, while vindicating the idea that they are not members of the moral community. (shrink)

This paper examines the extent to which the voluntary adoption of codes of conduct by multinational corporations (MNCs) renders MNCs accountable for the performance of actions specified in a code of conduct. In particular, the paper examines the ways in which codes of conduct coordinate the expectations of relevant parties with regard to the provision of assistance by MNCs on grounds of rescue or justice. The paper argues that this coordinative role of codes of conduct renders MNCs more accountable for (...) the performance of actions specified in a code of conduct than they would be without a code of conduct. This interpretation of the significance of codes of conduct is contrasted with the view that codes of conduct render MNCs accountable for performing actions specified in a code of conduct by grounding contractual obligations for the performance of such actions. (shrink)

For centuries in the UK and elsewhere, charities have been widely regarded as admirable and virtuous organisations. Business corporations, by contrast, have been characterised in the popular imagination as entities that lack a capacity for moral judgement. Drawing on the philosophical literature on the moral agency of organisations, we examine how the law shapes the ability of charities and business corporations headquartered in England to exercise moral agency. Paradoxically, we find that charities are legally constrained in exercising moral agency in (...) ways in which business corporations are not. Implications for charities and business corporations are then explored. (shrink)

Contrasting two standard models of corporate responsibility—the so-called “collectivist” and “individualist” model—this essay proposes a third option, namely, a discursive conception of responsibility and examines whether and how this conception can be applied to the corporate level. It does so by taking a careful look at one of the preconditions of individual discursive responsibility, i.e. discursive practical reason, and discussing how corporate agents can meet this precondition. Building on this new concept, the essay also offers a novel approach to justifying (...) corporate responsibility by referring to an argument advanced by Rainer Forst stating that a fundamental human right to justification is the normative core of any kind of responsibility and combining it, in a second step, with an argument recently proposed by Philip Pettit and Christian List showing the impossibility of forming consistent group attitudes and beliefs as a function of the attitudes and beliefs of individual group members. Finally, this essay outlines certain preliminary conclusions about the incorporation of responsibility in a corporate context. (shrink)

We reflect on the nature of corporate codes of conduct is this article. Based on John Austin’s speech act theory, four characteristics of a performative concept of corporate codes will be introduced: 1) the existential self-performative of the firm identity, 2) which is demanded by and responsive to their stakeholders; 3) Because corporate codes are structurally threatened by the possibility of failure, 4) embracing the code not only consists in actual corporate responsible behaviour in light of the code, but in (...) the incessant recapturing of the code in the struggle of firms against the possible incongruence between their ethical principles and their actual responsible behaviour. A performative concept of corporate codes helps to bridge classical dichotomies like individualist versus collectivist approaches of moral agency and restrictive versus empowering ethics, and opens a new perspective on the interaction between individual ethical behaviour and the corporate institutionalisation of codes. (shrink)

When an employee’s off-duty conduct generates mass social media outrage, managers commonly respond by firing the employee. This, I argue, can be a mistake. The thesis I defend is the following: the fact that a firing would occur in a mass social media outrage context brought about by the employee’s off-duty conduct generates a strong ethical reason weighing against the act. In particular, it contributes to the firing constituting an inappropriate act of blame. Scholars who caution against firing an employee (...) for off-duty conduct have thus far focused primarily on due process related issues or legal concerns pertaining to free speech, lifestyle discrimination, and employment at-will. However, these concerns amount to only a partial, and contingent, diagnosis of what is at issue. I argue that even when due process considerations are met, firings in these contexts can be unjustified. Moreover, even if a business is not concerned with the unethical conduct per se, but is rather strictly concerned with PR, the argument I advance nevertheless provides one important ethical reason that counts against firings in mass social media outrage contexts. Given that managers are often under significant pressure to respond swiftly in cases where an employee is at the center of mass social media outrage, it is especially important that scholars begin to clarify the normative issues. This article builds on the burgeoning philosophical literature on the ethics of blame and provides a novel account of a distinctive ethical concern that arises with firings in mass social media outrage contexts. (shrink)

It is widely thought that firms that employ workers in “sweatshop” conditions wrongfully exploit those workers. This claim has been challenged by those who argue that because companies are not obligated to hire their workers in the first place, employing them cannot be wrong so long as they voluntarily accept their jobs and genuinely benefit from them. In this article, I argue that we can maintain that at least many sweatshop employees are wrongfully exploited, while accepting the plausible claim at (...) the core of many defenses of sweatshops, namely that engaging in a voluntary and mutually beneficial transaction with a person in need cannot constitute morally worse treatment of that person than doing nothing at all to benefit her. We can do this, I claim, by accepting that wealthy multinational corporations have positive duties to employ or otherwise benefit the global poor. I argue that these duties can be plausibly grounded in the fact that potential sweatshop workers are victims of global structural injustice, from which multinational corporations typically benefit. (shrink)

Our understanding of emotional labor, while conceptually and empirically substantial, is normatively impoverished: very little has been said or written expressly about its ethical dimensions or ramifications. Emotional labor refers to efforts undertaken by employees to make their private feelings and/or public emotion displays consistent with job and organizational requirements. We formally define emotional labor, briefly summarize research in organizational behavior and social psychology on the causes and consequences of emotional labor, and present a normative analysis of its moral limits (...) focused on conditional rights and duties of employers and employees. Our focus is on three points of conflict involving rights and duties as they apply to the performance of emotional labor: when employees’ and organizations’ rights conflict, when employees’ rights conflict with their duties, and when organizations’ rights conflict with their duties. We discuss implications for future inquiry as well as managerial practice. (shrink)

This article explores the concept of corporate identity from a moral perspective. In it we argue that the reification and personification involved in attributing an identity to an organization has moral repercussions. Through a discussion of 'intentionality' we suggest that it is philosophically problematic to treat an abstraction of the corporation as possessing identity or acting as a conscious moral agent. The article moves to consider practical and ethical issues in the areas of organizational commitment, of health and safety, and (...) corporate social responsibility, and finds that the notion of identity can be abused, although it will no doubt continue to be used as it does have some practical utility. In conclusion, we argue that despite being meaningless from a philosophical stance, the concept of corporate identity need not be discarded, however, it is far from benign and intense moral scrutiny is necessary wherever it is applied. (shrink)

"The main conclusion of this essay is that it is plausible to conclude that corporations are capable of exhibiting intentionality, and as a result that they may be properly understood as moral agents" (p. 281).

This section aims to summarize and conclude Part I in the form of a taxonomy of legitimate and illegitimate corporate moral responsibility attributions. I believe we can categorise four types of corporate moral responsibility attributions two of which are legitimate and two which are illegitimate with regard to our concept of moral agency and our moral intuition of fairness.

Normative discourse on genocide frequently refers to group injuries, but this can be problematic for those for whom normative justification ought, in principle, to be reducible to individual terms. Such ethical individualists may hold that an ultimately individualizable description of injury is always theoretically superior (in lacking either superfluous or ontologically suspect entities). Accepting the strictures of individualistic justification, this paper presumes that attributing injury to group subjects will be unsatisfying if this attribution does not include a normatively significant group (...) character. Taking up these challenges, this essay analyzes the conceptual possibility of normatively significant group injury, describing its necessary and sufficient conditions. (shrink)

The techniques that some large multinational corporations use to reduce their tax liability have come under increasing public scrutiny in recent years, alongside governmental investigations and international commitments aimed at curbing opportunities for tax avoidance. Although discussion of tax avoidance activities, and their regulatory responses, is often conducted with reference to moral concepts, philosophical analysis of the ethics of multinational tax avoidance remains limited. In particular, the virtue ethics tradition that emphasises the agent and the performance of specific roles has (...) not been considered in detail. This paper examines how the contemporary virtue ethics of Alasdair MacIntyre can be applied to the issue of multinational tax avoidance, and considers the role that accountants play in these activities. It argues, firstly, that MacIntyre’s approach provides a more useful philosophical analysis of the issue and, secondly, that the main parties involved are likely to agree with the main tenets of this approach. The paper also contributes by reconceptualising, using MacIntyre’s scheme, the issue of tax avoidance in relation to Donald Cressey’s ‘fraud triangle’. (shrink)

Moral repair is an important way for firms to heal moral relationships with stakeholders following a transgression. The concept is rooted in recognition theory, which is often used to develop normative perspectives and prescriptions, but the same theory has also propelled a view of moral repair as premised on negotiation between offender and victim(s), which involves the complex social construction of the transgression and the appropriate amends. The tension between normative principles and socioconstructivist implementation begs the question how offending firms (...) should approach moral repair. Addressing this question, we develop a two-level conceptualization of moral repair, distinguishing between procedural and substantive levels of practice, which accommodate normativity and socioconstructivism, respectively. In so doing, we enrich the literature by 1) promoting conceptual clarity, 2) refining understanding of the moral repair process, and 3) suggesting the use of a unified, configurational approach to studying (nonlinear) relations between amends and moral outcomes. (shrink)

Should we conceive of corporations as entities to which moral responsibility can be attributed? This contribution presents what we will call a political account of corporate moral responsibility. We argue that in modern, liberal democratic societies, there is an underlying political need to attribute greater levels of moral responsibility to corporations. Corporate moral responsibility is essential to the maintenance of social coordination that both advances social welfare and protects citizens' moral entitlements. This political account posits a special capacity of self-governance (...) that corporations can intelligibly be said to possess. Corporations can be said to be "administrators of duty" in that they can voluntarily incorporate moral principles into their decision-making processes about how to conduct business. This account supplements and partly transforms earlier pragmatic accounts of corporate moral responsibility by disentangling responsibility from its conventional linkages with accountability, blame and punishment. It thereby represents a distinctive way to defend corporate moral responsibility and shows how Kantian thinking can be helpful in disentangling the problems surrounding the concept. (shrink)

Groups behave in a variety of ways. To show that this behavior amounts to action, it would be best to fit it into a general account of action. However, nearly every account from the philosophy of action requires the agent to have mental states such as beliefs, desires, and intentions. Unfortunately, theorists are divided over whether groups can instantiate these states—typically depending on whether or not they are willing to accept functionalism about the mind. But we can avoid this debate. (...) I show how a more general view of action captures what is central to action without mentioning mental states, and I argue that a group’s members can fulfill the role in group action that mental states play in our actions. Group behavior is explicable in terms of reasons, regardless of whether the group itself cognizes those reasons. After discussing the kind of reasons at issue and arguing that groups can act in light of them without minds, I assess how this account bears on the question of group responsibility. (shrink)

Much has been written about what corporations owe society and whether it is appropriate to hold them responsible. In contrast, little has been written about whether anything is owed to corporations apart from what is owed to their members. And when this question has been addressed, the answer has always been that corporations are not worthy of any distinct moral consideration. This is even claimed by proponents of corporate agency. In this paper, I argue that proponents of corporate agency should (...) recognize corporations as worthy of moral consideration. Though particular views of moral status are often taken for granted in the literature, corporations can satisfy many views of moral status given the capacities often ascribed to them. They can even meet the conditions of the views assumed. I conclude by suggesting that recognizing the moral status of corporations may not be as drastic or harmful as we might imagine. (shrink)

This article examines why and how workers adhere and contribute to the perpetuation of the freedom fantasy induced by neoliberal ideology. We turn to Hannah Arendt’s analysis of the human condition, which offers invaluable insights into the mechanisms that foster the erosion of human freedom in the workplace. Embracing an Arendtian lens, we demonstrate that individuals become entrapped in a libertarian fantasy—a condition enacted by the replacement of the freedom to act by the freedom to perform. The latter embodies the (...) survivalist modus operandi of animal laborans who renounces singularity, by focusing on the function of supervised labor, who renounces solidarity, by focusing on individualist and competitive labor, and who is deprived of spontaneity, by focusing on the measured productivity of labor. Therefore, we propose a new corporate governance perspective based on the rehabilitation of political action in organizations as the best way to preserve human capacity for singularity, solidarity, and spontaneity. (shrink)

This essay provides a critical overview of the debate about corporate moral responsibility. Parties to the debate address whether corporations are the kinds of entities that can be blamed when they cause unjustified harm. Proponents of CMR argue that corporations satisfy the conditions for moral agency and so they are fit for blame. Their opponents respond that corporations lack one or more of the capacities necessary for moral agency. I review the arguments on both sides and conclude ultimately that what (...) divides the two is not so much competing conceptions of the corporation as it is disagreement about what moral agency requires. Homing in on the real site of contention will, it is hoped, allow future participants in the debate to focus their efforts more productively. (shrink)

Most studies of corporate social responsibility have focused on the organisational level, while the individual level of analysis has been treated as a ‘black box’ when researching antecedents of CSR engagement or disengagement. This article offers insights into a small and medium-sized enterprise that is recognised as a pioneer in CSR. Although the extant literature suggests that the owner-manager is crucial in the implementation of CSR, this study reveals that employees drive CSR. The employees in the focal firm voluntarily joined (...) forces based on their shared perception of moral responsibility for CSR and they developed strict targets to be achieved by 2030. Despite their strong ethical and moral perspective when enacting CSR, they disengaged from their moral responsibility for CSR in various contexts. This paper contributes to the theory of moral decoupling by uncovering a novel context of disengagement—‘visionary procrastination’. Visionary procrastination is suggested to be a particularly relevant context of disengagement when individuals perceive moral responsibility for CSR. Moreover, by delivering insights into the antecedents of employee-initiated CSR on the organisational level, this study adds to the growing body of literature on the micro-foundations of CSR. (shrink)

Abstract:This article argues that the important organizational values to study are organizational moral values. It identifies five moral values (honest communication, respect for property, respect for life, respect for religion, and justice), which allow parallel constructs at individual and organizational levels of analysis. It also identifies dimensions used in differentiating organizations’ moral values. These are the act, actor, person affected, intention, and expected result. Finally, the article addresses measurement issues associated with organizational moral values, proposing that content analysis is the (...) appropriate measurement technique to be used for an organization-level conception of moral values. (shrink)

This paper examines the resources of Kantian ethics to establish corporate moral responsibility. I defend Matthew Altman’s claim that Kantian ethics cannot hold corporations morally responsible for corporate malfeasance. Rather than following Altman in interpreting this inability as a reason not to use Kantian ethics, however, I argue that the Kantian framework is correct: business ethicists should not seek to hold corporations morally responsible. Instead, they should use Kantian resources to criticize the actions of individual businesspeople. I set forth a (...) model for decomposing business actions into their individual parts and reconstituting them in a context-specific “maxim” that Kantian ethics can evaluate. The reconstituted form of Kantian ethics that I defend is better able to manage decision-making complexity than traditional interpretations. To demonstrate the usefulness of my approach, I apply it to the recent Wells Fargo bogus-accounts scandal. (shrink)

The organisation of health care is rapidly changing. There is a trend to move away from individual health care institutions towards transmural integrated care and interorganizational collaboration in networks. However, within such collaboration and network there is often likely to be a pluralism of values as different health care institutions often have very different values. For this paper, we examine three different models of how we believe institutions can come to collaborate in networks, and thus reap the potential benefits of (...) such collaboration, despite having different moral beliefs or values. A first way is the pragmatic way in which the different health care institutions avoid ethical reflection and focus on solutions. A second possible route is that of consensus where health care institutions base their collaboration on values that they all share. The third, and final, approach is that of compromise. Although moral compromise is often seen in a negative light, we argue that in many cases compromise might be necessary and ethically justified. In a final section, we will shift our focus from discussing various theoretical methods to allow collaboration to the potential content of consensus or compromise. (shrink)

A central claim in stakeholder theory is that, if we see stakeholders as human beings, we will attribute higher moral standing or show more moral consideration to stakeholders. But would the same hold for firms? In this paper, I apply the concepts of humanization and moral standing to firms, and I predict that individuals attribute higher moral standing to stakeholder-oriented than to profit-oriented firms, because individuals attribute more experience to stakeholder-oriented than to profit-oriented firms. Five experiments support these predictions across (...) different operationalizations of stakeholder and profit orientations. The analyses show that moral standing attributions are not fully explained by attributions of agency to firms, or by attributions of experience or agency to human stakeholders. By unearthing the importance of experience attributions for moral standing attributions to firms, this work provides novel insights in ongoing legal, philosophical and public debates related to firms’ moral standing. The findings also bring the debate about firms’ moral standing to the heart of stakeholder theory, and lead to new normative and descriptive research questions about the interests of firms and their stakeholders. (shrink)

This paper offers an answer to the ontological question based on the notion of relationship from Aristotelian-Thomistic philosophy. To this end, individualist and collectivist arguments are analyzed, as well as arguments by authors who propose to overcome this antinomy by means of the notion of relationality. Since these authors stop at the phenomenic level, this paper offers an analysis that provides an adequate metaphysical foundation to interactions. These real relation-ships modify its subjects in an accidental way composing a different reality, (...) but not a substantial reality. The company is presented as a relational and synergic reality ordered by a structure, a culture and leaders that modifies its members in shared skills, capabilities and habits. (shrink)

Group agents have been represented as expressive fictions by those who treat ascriptions of agency to groups as metaphorical; as pragmatic fictions by those who think that the agency ascribed to groups belongs in the first place to a distinct individual or set of individuals; and as theoretical fictions by those who think that postulating group agents serves no indispensable role in our theory of the social world. This paper identifies, criticizes and rejects each of these views, defending a strong (...) realist position. (shrink)

We need an account of corporate agency that is temporally robust – one that will help future people to cope with challenges posed by corporate groups in a range of credible futures. In particular, we need to bequeath moral resources that enable future people to avoid futures dominated by corporate groups that have no regard for human beings. This paper asks how future philosophers living in broken or digital futures might re-imagine contemporary debates about corporate agency. It argues that the (...) only temporally robust account is moralised extreme collectivism, where full moral personhood is accorded to those corporate groups that are reliably disposed to respond appropriately to moral reasons. (shrink)

We present asecond-personalaccount of corporate moral agency. This approach is in contrast to thefirst-personalapproach adopted in much of the existing literature, which concentrates on the corporation’s ability to identify moral reasons for itself. Our account treats relationships and communications as the fundamental building blocks of moral agency. The second-personal account rests on a framework developed by Darwall. Its central requirement is that corporations be capable of recognizing the authority relations that they have with other moral agents. We discuss the relevance (...) of corporate affect, corporate communications, and corporate culture to the second-personal account. The second-personal account yields a new way to specify first-personal criteria for moral agency, and it generates fresh insights into the reasons those criteria matter. In addition, a second-personal analysis implies that moral agency is partly a matter of policy, and it provides a fresh perspective on corporate punishment. (shrink)

This essay provides an overview of business ethics. I describe important issues, identify some of the normative considerations animating them, and offer a roadmap of references for those wishing to learn more. I focus on issues in normative business ethics, but discuss briefly the growing body of work in descriptive business ethics. I conclude with a comment on the changing nature of the field.

This paper extends previous discussions of corporate character and corporate virtues. By drawing particularly on the work of Alasdair MacIntyre, it offers a perspective on context-dependent categories of the virtues. It then provides a philosophically grounded framework which enables a discussion of which virtues are required for business organizations to qualify as virtuous. It offers a preliminary taxonomy of such corporate virtues and provides a revised definition of corporate character.

When a group does harm, sometimes there’s no obvious individual who bears moral responsibility, and yet we still intuit that someone is to blame. This apparent ‘deficit’ of moral responsibility has led some scholars to posit that groups themselves can be responsible, and that this responsibility is distributed in some uniform fashion among group members. This solution to the deficit, however, risks providing a scapegoat for individuals who have acted wrongly and shifting blame onto those who have not. Instead, this (...) article argues that, in most deficit cases, moral responsibility is borne not by the group but by specific individual members. When an individual acts within a group, she gains an increased potential for doing harm – and, accordingly, heightened duties of care toward others. These duties can, depending on the individual’s position, require amending the group’s rules, procedures, and norms. In most deficit cases, it is individuals who have failed to fulfill these duties who are responsible. (shrink)

While researchers in business ethics, moral philosophy, and jurisprudence have advanced the study of corporate agency, there have been very few attempts to bring together insights from these and other disciplines in the pages of the Journal of Business Ethics. By introducing to an audience of business ethics scholars the work of outstanding authors working outside the field, this interdisciplinary special issue addresses this lacuna. Its aim is to encourage the formulation of innovative arguments that reinvigorate the study of corporate (...) agency and stimulate further cross-fertilization of ideas between business ethics, law, philosophy, and other disciplines. (shrink)

In both their external and internal communications, organizations tend to present diversity management approaches and corporate social responsibility initiatives as a kind of morally ‘good’ organizational practice. With regard to the treatment of employees, both concepts largely assume equality to be an indicator of organizational ‘goodness’, e.g. in terms of equal treatment, or affording equal opportunities. Additionally, research on this issue predominantly refers to prescriptive and imperative moralities that address the initiatives themselves, and values them morally. Schopenhauer opposes these moralities (...) by conceptualizing morality as exclusively being based on the incentives of acting instead of the actions themselves. He identifies egoism, compassion, and malice as the sole incentives for every human action, whereby only those actions solely motivated by compassion can be ascribed genuine moral worth. In this context, this article shows that from a Schopenhauerian perspective, CSR and DM initiatives only have a genuine moral worth in so far as the individuals who have initiated or supported their implementation were exclusively motivated by compassion. Stressing the narrative of a business case, if utilized as a façade for true compassion that attaches economic legitimacy to these initiatives, does not necessarily harm their moral worth. The approach and the findings developed in this paper contribute to the discourse on the ethical behavior of organizations, as well as to the discourse on CSR and DM. (shrink)

Moral responsibility for outcomes in corporate settings can be ascribed either to the individual members, the corporation, or both. In the latter case, the relationship between individual and corporate responsibility has been approached as inversely proportional, such that an increase in individual responsibility leads to a corresponding decrease in corporate responsibility and vice versa. In this article, we develop a non-proportionate approach, where, under specific conditions, individual and corporate moral responsibilities interact dynamically, leading to a mutual enhancement of responsibility: the (...) more the corporation is responsible, the more the individuals become responsible and vice versa. We develop this mutually enhancing approach in terms of normative ascriptions of responsibility, while leaving aside empirical implications in terms of mutual awareness of responsibility between individuals and corporations. We explore conceptually the conditions and mechanisms that generate this mutual enhancement and also discuss the implications for research and practice. (shrink)

This paper examines the extent to which the voluntary adoption of codes of conduct by multinational corporations (MNCs) renders MNCs accountable for the performance of actions specified in a code of conduct. In particular, the paper examines the ways in which codes of conduct coordinate the expectations of relevant parties with regard to the provision of assistance by MNCs on grounds of rescue or justice. The paper argues that this coordinative role of codes of conduct renders MNCs more accountable for (...) the performance of actions specified in a code of conduct than they would be without a code of conduct. This interpretation of the significance of codes of conduct is contrasted with the view that codes of conduct render MNCs accountable for performing actions specified in a code of conduct by grounding contractual obligations for the performance of such actions. (shrink)

This paper examines the extent to which the voluntary adoption of codes of conduct by multinational corporations rendersMNCs accountable for the performance of actions specified in a code of conduct. In particular, the paper examines the ways in which codes of conduct coordinate the expectations of relevant parties with regard to the provision of assistance by MNCs on grounds of rescue or justice. The paper argues that this coordinative role of codes of conduct renders MNCs more accountable for the performance (...) of actions specified in a code of conduct than they would be without a code of conduct. This interpretation of the significance of codes of conduct is contrasted with the view that codes of conduct render MNCs accountable for performing actions specified in a code of conduct by grounding contractual obligations for the performance of such actions. (shrink)

This paper examines the extent to which the voluntary adoption of codes of conduct by multinational corporations (MNCs) renders MNCs accountable for the performance of actions specified in a code of conduct. In particular, the paper examines the ways in which codes of conduct coordinate the expectations of relevant parties with regard to the provision of assistance by MNCs on grounds of rescue or justice. The paper argues that this coordinative role of codes of conduct renders MNCs more accountable for (...) the performance of actions specified in a code of conduct than they would be without a code of conduct. This interpretation of the significance of codes of conduct is contrasted with the view that codes of conduct render MNCs accountable for performing actions specified in a code of conduct by grounding contractual obligations for the performance of such actions. (shrink)