Ausgehend von einem reflexiv vertieften Begriff des Arguments werden drei Grundlagenprobleme der Unternehmensethik beleuchtet: (1) Das Verhaeltnis von Theorie und Praxis, welches hier auf einen pragmatisch erneuerten Handlungsbegriff gestellt wird; (2) die Bedeutung der CSR fuer die...

Listed firms increasingly strive for a sustainable appearance, which has made sustainability reporting very popular in recent years. This would be completely rational if sustainability reporting could enhance shareholder value. This paper investigates from a theoretical perspective which...

Use of the forest is the oldest form of human activity and also occurs if it takes place without the physical presence of man in the woods, becoming destructive action – intentional or unintentional, or creative activity – identifying and implementing specific needs. Use of forest functions...

Some authors argue that the integration of stock options as well as restricted stocks into executive compensation may reduce the conflicts between shareholders and management but may at the same time give rise to other agency problems connected to debt. While this line of argument may hold some...

The paper aims to create a clearer understanding of the nature of sustainability leadership and how it can contribute to transformational change. It does this by locating sustainability within the leadership literature, defining the concept of sustainability leadership, and presenting a model of...

This paper consists of a discussion of the three general theories of ethics, on the one hand as a framework for “solving” ethical dilemmas and on the other, as a stepping-stone, for the ethical analysis and evaluation of behavior and practices. We conclude this paper with an exposition of...

Corporate governance can be considered as an environment of trust, ethics, moral values and confidence – as a synergic effort of all the constituents of society – that is the stakeholders, including government; the general public etc; professional / service providers – and the corporate...

This paper puts together the pieces of the puzzle of the ongoing regulatory competition debate on corporate law in the US. At early stages of this process Delaware conquered the leader’s place replacing Jersey, and forever locked-in there through peculiar manners. The States take as granted...

Shared social responsibility (SSR) reqiures the definition of a unified methodology of multi-stakeholder governance making effective the idea of ‘sharing’ responsibilities. At minimum in fact, shared social responsibility is a matter of allocating responsibility among a number of public,...