The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility (CSR). The first objective examines the relationship between the board of directors’ characteristics (i.e. board financial expertise,...

The aim of this article is to present two models for teaching business ethics: ethics of business and ethics for business. In the article, I defend the thesis that business ethics taught in corporations (ethics for business) is not a simple continuation of academic instruction (ethics of...

Few people think of business ethics as being addressed outside of main-stream business ethics, philosophy and corporate social responsibility circles. This view is in error. Arguably the most prominent philosopher of the last century, Ayn Rand, has provided a philosophy of business that is...

Background: Research in business ethics shows that individual differences can influence one's ethical behaviour. In addition, variability in attitudes towards ethical issues among different generations is emphasized. Still, results are inconclusive and call for an additional examination of...

Purpose - find differences in the core principles of implementation of CSR (Corporate Social Responsibility) practices in subsidiaries of foreign multinationals in Slovak and Czech Republic, two similar yet different countries. Research methodology - the questionnaire was distributed to local...

Previous research on Corporate Social Responsibility (CSR) in Switzerland has made few attempts to identify actual and potential stakeholders and their diverging contributions to this topic.Using stakeholder map methodology, showing power, urgency, legitimacy, and concerns of different actors,...

In this paper, we re-examine the notion that socially-responsible behavior by firms will lead to increased financial performance. By identifying the underlying processes, institutional settings and actors involved, we present a framework that is more attentive to the multiplicity and...

Dieser Beitrag entwickelt in zehn Thesen den unternehmensethischen Gedankengang, dass Unternehmen mit zahlreichen Aktivitäten unter der Bezeichnung "Corporate Social Responsibility" unfreiwillig genau jene Vorurteile bestätigen, die in der Öffentlichkeit oft zur Ablehnung der Marktwirtschaft...

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...