Der Global Compact der Vereinten Nationen versteht sich nicht als Regulierungsinitiative, sondern als freiwilliges Lern- und Dialogforum für Corporate Citizenship. Dieser Beitrag entwickelt Vorschläge, wie der Global Compact diesem Anspruch (noch besser) gerecht werden kann. Hier geht es um...

Industrial ecology (IE) intends to improve industrial processes in a way that the society benefits with as less damage of the environment as possible. As a concept it gives responses to environmental problems in the field of industry and technology and aims to enable management of human activity...

How does a board of directors decide what is right? The contest over this question is frequently framed as a debate between shareholder value and stakeholder rights, between a utilitarian view of the ethics of corporate governance and a deontological one. This paper uses a case study with...

We investigate the relationship between corporate and country sustainability on the cost of bank loans. We look into 470 loan agreements signed between 2005 and 2012 with borrowers based on 28 different countries across the world and operating in all major industries. Our principal findings...

Corporate corruption threatens democracy and endangers the advancement of entrepreneurship as one of the fundamental traits of economic life in the United States. In this article, Carl J. Schramm proposes zero tolerance for unethical business behavior. Compared with war or medicine, business...

Global corporations confront ethical dilemmas that lead to increasingly contentious environments where corporations extend tax planning by availing of ambiguities and new devices such as tax havens emerging from a globalized economic system. Adopting a normative theory-based approach, the paper...

The purpose of this paper is to examine the relationship that Ethical Work Climates and National Culture have on business faculty in universities. Most studies involving ethics focus on students or professions outside academia. We felt that looking at the teaching profession and in particular...

This study examines the role of codes of ethics in reducing the extent to which managers act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter...

In 2002, thirty-four chief executives of the world’s largest multinational corporations signed a document during the World Economic Forum (WEF) entitled, ‘Global Corporate Citizenship: The Leadership Challenge for CEOs and Boards’. These included Coca-Cola, Deutsche Bank, Diageo, Merck &...

The World Tourism Organisation established the Global Code of Ethics for Tourism (GCET) in 1999. Two years later, the United Nations acknowledged them and encouraged UNWTO to promote the effective follow-up of its provisions. Essentially, the global code of ethics are a ‘comprehensive set of...