The authors argue that corporate philanthropy is far too important as a social instrument for good to depend on ethical egoism for its support. They claim that rule utilitarianism provides a more compelling, though not exclusive, moral foundation. The authors cite empirical and legal evidence as additional support for their claim.

This study examines corporate publications of U.K. firms to investigate the nature of corporate social responsibility disclosure. Using a stakeholder approach to corporate social responsibility, our results suggest a hierarchical model of disclosure: from general rhetoric to specific endeavors to implementation and monitoring. Industry differences in attention to specific stakeholder groups are noted. These differences suggest the need to understand the effects on social responsibility disclosure of factors in a firm's immediate operating environment, such as the extent of government regulation (...) and level of competitiveness in the industry. (shrink)

This paper briefly reviews the theories that seek to explain the phenomenon of corporate charitable donations and then provides a review of the empirical issues that have arisen in previous studies in this area. The findings of an analysis of charitable donations data from the entire U.K. FTSE index for the years 1985–2000 are then reported. These findings include the observation of a time-related increase in charitable donations, which is compared with an earlier study to give a 24 year history (...) of charitable donations in the U.K. The findings note little responsiveness of the monetary value of charitable donations to the economic performance of firms. An international comparison over time against U.S. trends is also reported and shows how U.S. corporations have traditionally been more generous than U.K. firms, but that the trend in the U.S. is downwards. Membership of a U.K.-based "tithing" club (the PerCent Club) is shown to be associated with higher profit performance against non-members. Members' charitable contributions against profit are shown to be higher than the FTSE mean although short of the 0.5% target figure in "cash" terms. The paper concludes with a brief discussion of these findings in relation to the theoretical positions advanced for corporate philanthropy. (shrink)

Apologies can be profoundly meaningful, yet many gestures of contrition - especially those in legal contexts - appear hollow and even deceptive. Discussing numerous examples from ancient and recent history, I Was Wrong argues that we suffer from considerable confusion about the moral meanings and social functions of these complex interactions. Rather than asking whether a speech act 'is or is not' an apology, Smith offers a highly nuanced theory of apologetic meaning. Smith leads us though a series of rich (...) philosophical and interdisciplinary questions, explaining how apologies have evolved from a confluence of diverse cultural and religious practices that do not translate easily into secular discourse or gender stereotypes. After classifying several varieties of apologies between individuals, Smith turns to apologies from collectives. Although apologies from corporations, governments, and other groups can be quite meaningful in certain respects, we should be suspicious of those that supplant apologies from individual wrongdoers. (shrink)

The authors give a critical reading of the research interests of state-of-the-art corporate political activity (CPA) literature. They demonstrate that a noncritical tendency in the literature to view CPA as a strategic activity, aimed at making profit, may encourage firms to sociopathic behavior in their political activities. Using psychiatric literature, the authors explore the nature of sociopathic CPA. They draw on a recent discussion initiated by virtue theorists, exploring firm moral agency in order to suggest the opening of several new (...) research areas, within CPA literature, more sensitive to moral questions. (shrink)

Der Ursprung des Kunstwerkes.--Die Zeit des Weltbildes.--Hegels Begriff der Erfahrung.--Nietzsches Wort "Gott ist tot".--Wozu Dichter?--Der Spruch des Anaximander.

This work by Pierre Bourdieu develops the anthropological theory which has formed the basis of his scientific research. It discusses the problems posed by "structuralist" philosophers in order to solve or dissolve them.

One of the most profound interactions that can occur between people, apologies have the power to heal humiliations, free the mind from deep-seated guilt, remove the desire for vengeance, and ultimately restore broken relationships. With On Apology, Aaron Lazare offers an eye-opening analysis of this vital interaction, illuminating an often hidden corner of the human heart. He discusses the importance of shame, guilt, and humiliation, the initial reluctance to apologize, the simplicity of the act of apologizing, the spontaneous generosity and (...) forgiveness on the part of the offended, the transfer of power and respect between two parties, and much more. Readers will not only find a wealth of insight that they can apply to their own lives, but also a deeper understanding of national and international conflicts and how we might resolve them. The act of apologizing is quite simply immensely fulfilling. On Apology opens a window onto this common occurrence to reveal the feelings and actions at the heart of this profound interaction. (shrink)

The dissociation of ethics with practice -- Reconsidering approaches to moral reasoning -- Moral agency reconsidered -- Reconsidering values -- Leadership and accountability -- Reconsidering ethics management.

This paper investigates why some companies give to charity and others do not. The study uncovers a strong relationship between the personal attitudes of the charitable decision maker and the firm's giving behavior. This relationship indicates that the human element of personal attitudes may interact and play a very important role in a firm's decision to become involved with philanthropic activities. The study also shows that firms who have a history of giving to charity cite altruistic motives for their behavior. (...) On the other hand, firms that do not give to charity tend to use business reasons to explain their non-involvement. (shrink)

Moral hypocrisy is motivation to appear moral yet, if possible, avoid the cost of actually being moral. In business, moral hypocrisy allows one to engender trust, solve the commitment problem, and still relentlessly pursue personal gain. Indicating the power of this motive, research has provided clear and consistent evidence that, given the opportunity, many people act to appear fair (e.g., they flip a coin to distribute resources between themselves and another person) without actually being fair (they accept the flip only (...) if it favors themselves). New evidence also indicates the power of moral hypocrisy in a situation more obviously relevant to business, resource allocation when one party has information about relative resource value that the other does not. Characteristics of modern business situations likely to encourage moral hypocrisy are outlined. We conclude that moral hypocrisy is not only a pragmatic virtue in modern business but is also fast becoming a prescriptive one. (shrink)

In the years since Enron corporate social responsibility, or “CSR,” has become a ubiquitous phenomenon in both research and business practice. CSR is used as an umbrella term to describe much of what is done in terms of ethics-related activities in firms around the globe to such an extent that some consider it a “tortured concept” (Godfrey and Hatch 2007, Journal of Business Ethics 70, 87–98). Addressing this skepticism, I argue in this article that the focus on CSR is indeed (...) problematic for three main reasons: (1) the term carries a lot of historical baggage – baggage that is not necessarily conducive to the clarity of the concept; (2) it is the object of increasing ethical instrumentalism; and (3) given the multiple ethical challenges that corporations face, and given the fact that the “social” responsibilities of business are but one set of corporate responsibilities, a suitable term would have to be more inclusive and integrative. I therefore suggests moving instead toward a sound definition of corporate integrity and aim in this article to develop a working definition by fleshing out “7 Cs” of integrity: commitment, conduct, content, context, consistency, coherence, and continuity. I then discuss how these 7 Cs impact our understanding of CSR or, more broadly, corporate responsibility in general. (shrink)

This paper traces the development of corporate citizenship as a way of framing business and society relations, and critically examines the content of contemporary understandings of the term. These conventional views of corporate citizenship are argued to contribute little or nothing to existing notions of corporate social responsibility and corporate philanthropy. The paper then proposes a new direction, which particularly exposes the element of "citizenship". Being a political concept, citizenship can only be reasonably understood from that theoretical angle. This suggests (...) that citizenship consists of a bundle of rights conventionally granted and protected by governments of states. However, the more that governmental power and sovereignty have come under threat, the more that relevant political functions have gradually shifted towards the corporate sphere – and it is at this point where "corporate" involvement into "citizenship" becomes an issue. Consequently, "corporate citizens" are substantially more than fellow members of the same community who cosily rub shoulders with other fellow citizens while bravely respecting those other citizens'' rights and living up to their own responsibility as corporations – as the conventional rhetoric wants us to believe. Behind this relatively innocuous mask then, the true face of corporate citizenship suggests that the corporate role in contemporary citizenship is far more profound, and ultimately in need of urgent reappraisal. (shrink)

Abstract:The purpose of this paper is to present an understanding of business ethics based on a theory of internal social criticism. Internal social criticism focuses on how members of a business organization debate the meanings of their shared traditions for the purpose of locating and correcting hypocrisy. Organizations have thick moral cultures that allow them to be self-governing moral communities. By considering organizations as interpretive moral communities, I challenge the conventional notion that moral criticism is based primarily on exogenous moral (...) principles delivered by outside critics. I describe an interpretive process of business ethics and develop a theoretical model of internal social criticism. I also propose that organizational identification serves as a mechanism for inducing ethical behavior. I conclude by calling for more research that understands the development and use of existing moral principles inside of organizations. (shrink)

The topic of the article is how moral development theory can enlighten the understanding of ethical behaviour in business. It discusses previous research on the subject, and reports an empirical study of academics (engineers and business economists with a master degree) working in the private sector in Norway.Moral development theory is based on a long research tradition, and many researchers within business ethics have assumed the importance of moral reasoning in business environments. However, the truth of these assumptions has not (...) been confirmed by previous empirical research. (shrink)

Many firms, especially transnational corporations, find it increasingly difficult to predict and handle conflicts with external interest groups. In addition to a set of established stakeholders, they face a complex arena of newly emerging “stakeseekers” who also claim to have a stake in the corporation's decision making. Corporations seek to establish relationships with such groups to anticipate and prevent conflicts that could otherwise wreak havoc on their reputation. Through stakeholder engagement, stakeseekers may be turned into stakeholders. It has been argued (...) that in the process, critics are simply co-opted. However, corporate objectives are not necessarily monolithic. Conceived as a political coalition of various interests, the structure of the corporation often reflects societal divisions. Parts of the corporation can thus serve as sounding boards for external claims. Referring to the case of Royal Dutch/Shell in particular, this article shows how a political coalition perspective on the corporation may help to understand and analyze the politics of stakeholder influence. (shrink)

The adoption of codes of ethics or values statements is intended to guide everyday decisions, as well as to influence the perceptions of external stakeholders. Questions have emerged in the literature about whether the effort to substantively direct decision-making in an organization is marginalized by the more obvious symbolic role of values statements. Here the perceived impact of values statements on decision-making in organizations is explored, and a number of positive effects observed. Respondents report that values statements create positive externalities (...) providing guidelines for decision-making, increasing accountability, and clarifying expectations. Yet, both cynicism and perceived management hypocrisy emerged in the survey, which together had strong negative effects on the perceived decision-making impact of values statements. Finally, positive external effects are almost never mentioned by respondents who give their firms high marks on the quality of values statement development, training, and implementation. Yet, such external effects get significantly greater representation in the comments of respondents who report less substance in their firms’ values statement development and implementation processes. In all, the results suggest that the substantive and symbolic roles of values statements are not independent and that external symbolism without internal legitimacy may in the long-run be problematic. (shrink)

This paper seeks to provide a practical theoretical setting for ethics in business. The perspective is that of the strategic practitioner rather than the moral philosopher. It seeks to take account of the currently dominant business influences of rapid technological development and globalisation and the resultant new form of stakeholder organisation.From this perspective it is clear that being perceived as trustworthy is seen as vital to long term business success. There are various corporate actions that are taken to ensure that (...) organisations are perceived in this way and this paper reports those which were identified during interviews with executives in leading UK companies.The research found little support for corporate philanthropy involving firms investing in ‘good works’ unrelated to their business activities. The main focus was on setting standards of behaviour and achieving a high degree of openness and transparency between stakeholders made subject to independent audit and report. These practical initiatives do not rest on any knowledge and understanding of moral philosophy. (shrink)

Instead of essentializing and defining what CSR “is”, we analyze CSR as a political discourse in which different actors struggle to fill the empty shell of Corporate Social Responsibility (CSR) with a legitimate interpretation. In this paper we take the current debate on CSR in Austria as an example to demonstrate how this debate is shaped by changes in the greater socio-economic environment. We suggest that this debate might be paradigmatic for the development of CSR in the European/International context. We (...) argue 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. (shrink)