Ethical failures are rooted in leadership failure, the lack of a corporate culture in which ethical concerns have been integrated, and unresponsiveness to key organizational stakeholders. This book seeks to enhance our understanding of the causes of ethical debacles in an era when ethical missteps can often lead to corporate bankruptcies or worse. Sims offers practical solutions for mitigating damage and preventing such problems from happening in the first place. He also explains how to institutionalize ethics throughout an organization. Sims asserts that organizations wishing to behave ethically must do more than harbor good intentions. Such companies must implement policies that inculcate the corporate culture with ethical values. They must also commit to ethical behavior in all interactions with internal and external stakeholders, including investors, customers, employees, and the community.

The solution to the uninhibited lending that was commonplace before the financial crisis has been to introduce tighter regulation to ensure robustness within banks. However, this solution has overlooked the underlying problem of ethical failure in the industry. In the wake of numerous bank collapses, many survivors continue in unprincipled conduct because ethical virtues have not been instilled. This book investigates the ethical basis of banking practice. It explores the conflict between the interests of banks and their customers, and how this conflict plays out in relation to the lending policies and fee structures of banks. Where such lending policies have a significant effect on banks, their customers and a range of stakeholders, the author investigates the views of leading bankers on their lending practices. The author then goes on to debate the events of the global financial crisis from a moral perspective, and argues that ethical failure triggered the American sub-prime calamities which have devastated homeowners and the global economy. The book argues that American banks and regulators both operated on the erroneous supposition that the quest after extreme profits would be restrained by free market forces. Where banks have a central role and importance in all commerce and hence in all societies, the author concludes by revealing a set of virtues that are necessary for banks to espouse moral conduct. He suggests that these virtues can be embedded through leadership and cultural change, with the aim of developing an account of the virtues appropriate to bankers and banking.

Delving deep into the application of corporate social responsibility surfaces an uncomfortable reality. Honest intent without managerial skill results in CSR paucity. Further study of insider trading, private healthcare and investment banking provision reflects an absence of ethical leadership. Knowledge of CSR, the need for ethical leadership as well as the skills of effective follow-through are the key ingredients for effective CSR pursuit. CSR is here for the long haul. Its neglect, particularly in the boardroom, undermines corporate reputation.

There has been an increased interest in social and environmental issues in recent years as more consideration is given to the idea of sustainability and social accounting. Social accounting can be considered a straightforward manifestation of corporate enforcement to legitimize, explain, and justify the organization's activities or an ethically desirable component of any well-functioning democracy. Social accounting can also include environmental accounting, which is focused on environmental issues. Additional study is required to better understand the relevancy of social and environmental accounting in today's modern business world. Modern Regulations and Practices for Social and Environmental Accounting discusses social and environmental accounting and considers regulations, norms, organizational practices, and the challenges of education. Covering a range of topics such as non-financial reporting and corporate social responsibility, this reference work is ideal for industry professionals, researchers, academicians, managers, practitioners, instructors, and students.

Corporate sustainability, corporate social responsibility, corporate citizenship and corporate reputation are without a doubt 'hot topics' for today's business. "The Sustainability Effect" offers a unique, practical and refreshing perspective on this debate. Drawing on research conducted with some of the world's largest 500 companies, Arlo Kristjan O'Brady takes a detailed look at corporate sustainability and corporate reputation management, focusing on establishing the potential impact (positive and negative) that sustainability issues can have on the reputation of large multinational corporations.

The most ambitious round of multilateral trade negotiations since the formation of the GATT was formally launched in Punta del Este, Uruguay in 1986. With more than 100 nations participating in the "Uruguay Round" negotiations, complex economic problems and difficult political realities made reaching international accord on major trading issues a long and arduous process. The three-volume set presents a history of these negotiations, portraying how participating nations reached their current positions on the proposed major changes in trade in agriculture and textiles, adoption of rules for trade in services, review of existing trade regulations, increased protection of intellectual property rights and the liberalization of the market for many important products. The set contains information which should be useful for all involved in international trade. Legal practitioners, business executives, academics and government officials seeking to understand the position of the important players and grasp the implications of the final agreement should find this factually-objective and politically-neutral account of the negotiations a useful resource. This is volume 3 of the set. It contains reprints of vital documents in the negotiation. The complete set is also available, as are individual chapters, allowing for the purchase of only that information in which a customer has a specific interest.

Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, ethical judgment, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situations affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them, is the focus of this series.
*Focuses on the professional responsibilities of accountants and how they deal with the ethical issues they face
*Volume 11 of the series consists invited papers, articles and instructional cases

The book is about accountability processes and how they contribute solutions to our current environmental and global political problems. This book is different to other literature in this field. This is so because the dominant accountability discourse is shaped by what is defined as a neoliberal business case for social and environmental reform. This book assumes a nirvana stance within globalisation where all citizens operate within the parameters of the free market and will recover from adverse economic and political damage. Further this book uses neoliberalism and free-market reforms aims as examples to implement efficient management technologies and create more competitive pressures. Central to the argument of the book are perspectives on authenticity, expressivism and interpretivism which are found to provide a radical reworking of our understanding of being in the world. These frameworks offer a starting point for rethinking the way individuals, businesses and communities ought to be dealing politically with accountability and ecological crises. The argument builds to an accountability perspective that utilises work from expressivism, interpretivism, classical liberalism and postmodern theory. The theoretical quest undertaken in this book is to develop connections between accountability, democratic, ethical and ecological perspectives.

The interaction between corporations and non-governmental organizations (NGOs) has become an important topic in the debate about corporate social responsibility (CSR). Yet, unlike the vast majority of academic work on this topic, this book explicitly focuses on clarifying the role of NGOs, not of corporations, in this context. Based on the notion of NGOs as political actors it argues that NGOs suffer from a multiple legitimacy deficit: they are representatives of civil society without being elected; the legitimacy of the claims they raise is often controversial; and there are often doubts regarding the legitimacy of the behaviour they exhibit in putting forward their claims. Set against an extended sphere of political action in the postnational constellation this book argues that the political model of deliberative democracy provides a meaningful conceptualization of NGOs as legitimate partners of corporations and it develops a conceptual framework that specifically allows distinguishing legitimate partner NGOs from two related actor types with whom they share certain characteristics but who differ with respect to their legitimacy. These related actor types are interest groups on the one hand and activists on the other hand. In conclusion it argues that a focus on the behaviour of NGOs is most meaningful for distinguishing them from interest groups and activists.

In the two years since the publication of the last volume of this series, the planet has witnessed some devastating environmental events some of which can be attributed to human causes. However, we have also seen the world uniting (except mainly for the United States and Australia) to reduce greenhouse gases and hopefully slowdown global warming. Recognizing that sustainable development is a way that can lead to well being of the society in the long run, most of the world has therefore agreed to ratify the Kyoto Protocol.
There is hope that the USA and other industrialized countries will ratify the Protocol and all countries including China and India, which are exempt from emission cuts, will make efforts to reduce pollution emissions beyond the limit set by the Protocol. Economic growth in China and India is resulting in a rapid increase in the greenhouse gas emissions in those countries. It is especially important that plants in India and China use newer pollution technologies in generating electricity to meet their energy needs. Their continued participation in the dialogue is important to control pollution emissions beyond the Kyoto Protocol.
Environmental issues are multi-faceted and they are being debated in several disciplines. These issues may be technical, legal, economical, measurement, managerial, or ethical in nature, and different disciplines focus on the issues of interest to them. Accounting is primarily concerned with measurement of pollution-related performance and cost, and reporting of this information to stakeholders. Consistent with the goals of Sarbanes-Oxley Act, it is important that accounting regains its lost credibility and provides reliablepollution-related information to the stakeholders so that they evaluate their risk properly. This volume contains papers which deal with some of the important issues related to pollution information and should of interest to investors, management, regulators and other individuals interested in environmental accounting.
Several papers contained in this volume deal with disclosure of environmental information. Some papers examine what motivates environmental disclosures, whereas other examine whether environmental reporting reflects any real commitment or it is merely a propaganda ploy. While some firms may be genuinely interested in reporting their environmental performance correctly, others may use it as a tool to look good. Another paper in this issue shows that an alignment of management commitment, strategic planning and proactive managerial actions result in better environmental performance and this leads to better return on investment. Though there is no uniform format for reporting environmental information, the last paper in this issue provides discussion on integrating the living systems theory with the accounting disclosure model. In brief, this issue contains several interesting articles dealing with different aspects of environmental disclosures.
*Addresses the Kyoto Protocol on an international level
*Discusses how an accountant measures pollution-related performance and cost
*Investigates the motive behind disclosure of environmental information

Hegel's Moral Corporation is about two versions of a corporation, one business oriented and dedicated to shareholder-value and profit-maximisation and one dedicated to moral life, Sittlichkeit, in Hegelian terms.

Today we are witnessing social and political dominance of large corporations. They provide for its employees moral values and business principles. Moreover, they institutionalize their codes of ethics. The theory of Business Ethics provides the moral guideline and standards for corporate life and concrete business organizations apply those standards to practice. The individual employee, as a member of a business organization, accepts those standards. Therefore, it is important to examine the foundation of the individual's moral value in Business Ethics in order to understand on what the foundation of the moral value depends on. This highly interdisciplinary text is a critique of Business Ethics as an ideology and life politics. The author discloses how contemporary business ethics grovels before corporations, how it is too weak to create a truly critical voice of American capitalist economy. The individual's treatment in corporate life is revealed through the eyes of American Protestant culture and its coercive work tradition where efficiency value usurps values of individual choice and freedom. This book suggests a new concept of an out-corporate individual.

The book - which was originally published by Kluwer in 2004 - is a collection of scholarly papers focusing on the role of spirituality and ethics in renewing the contemporary management praxis. The basic argument is that a more inclusive, holistic and peaceful approach to management is needed if business and political leaders are to uplift the environmentally degrading and socially disintegrating world of our age. The book uses diverse value-perspectives (Hindu, Catholic, Buddhist, and Humanist) and a variety of disciplines (philosophy, ethics, management studies, psychology, and organizational sciences) to extend traditional reflections on corporate purpose and focuses on
a self-referential organizational-existential search for meaning, identity and success.

An inside look at crisis management in the 21st century, Feeding Frenzy tells the story of two companies at war with each other, and of the trial lawyers determined to keep the conflict on the front pages. The Ford-Firestone tire crisis was the biggest business story of 2000-2001. Deadly and mysterious rollover accidents of Ford Explorers with failing Firestone tires took a toll of more than 270 lives in the U.S. and at least 100 more in Venezuela and other hot-climate countries. In compelling narrative, Feeding Frenzy provides a richer case study than can be found in other books on crisis communications. The reader climbs into the front seat for an eventful ride with the Ford PR team, as the automaker tries to understand what's causing the maddening accidents. Firestone's recall of millions of tires does nothing to abate unprecedented scrutiny from international media, safety advocates and an angry U.S. Congress. All the while, trial lawyers are leaking a new inflammatory document virtually every day to journalists competing with one another to break the next big story in this epic crisis. Jon Harmon is a chief communications officer with experience in all facets of reputation management. Over a 23-year career at Ford Motor Company, Harmon served in numerous roles requiring adroit media relations. He was Ford's chief spokesman during national labor negotiations with the UAW, and for many of Ford's high-profile legal cases and safety issues. As head of public relations for Ford Truck, Harmon was thrust into defending the Ford Explorer throughout the epic Ford-Firestone tire crisis. Harmon is the author of the Force for Good Communications blog for "aspirational public relations" at www.forceforgoodcom.com.

Beyond Inclusion adopts a holistic and systems view of the organization, presents a behavioral model of organizational inclusion based upon research with thousands of employees, and discusses elements of organizational design that need to be adjusted to create, nurture, and sustain an inclusive culture.

Corporate Governance in the US and Europe provides a comprehensive and concise overview of the most recent developments in corporate governance. It is based on a recent joint conference arranged by New York University and the London School of Economics, which brought together eminent academics and practitioners, including Michael Jensen in Finance and Martin Lipton in Law, to discuss the stock market boom-and-bust, and the recent corporate scandals. The book is aimed at practitioners, policy makers and academics who have to deal with corporate governance.

Ethics and Empowerment is a major contribution to the ongoing debate about the role of business in society. People expect more meaning and empowerment at work at a time when competitive pressures are seducing business into taking ethical short-cuts. How is this to be reconciled? Through a thorough examination of the issues of power, control and autonomy addressing such questions as empowerment being a matter of justice, through case-study based examinations of the organisational experiences of empowerment programmes and through looking at the ethics and empowerment debate from the wider perspective of business and social responsibility, this book seeks to make ethics more relevant and accessible to today's business world.

This is an examination of the contemporary ethical problems of business in a philosophical context. This book analyzes various types of capitalism, in particular, the Anglo-American type which is practised primarily in the English-speaking world, and is exemplified by the commercial and financial systems of Wall Street and the City of London. This analysis includes an examination of the corporation, the ethics of the stock market, the morality of take-overs and the problem of business and the environment.

In general, the history of virtue theory is well-documented (Sherman, 1997; O'Neill, 1996). Its relationship to medicine is also recorded in our work and in that of others (Pellegrino and Thomasma, 1993b; 1996; Drane, 1994; Ellos, 1990). General publications stress the importance of training the young in virtuous practices. Still, the popularity of education in virtue is widely viewed as part of a conservative backlash to modern liberal society. Given the authorship of some of these works by professional conservatives like William Bennett (1993; 1995), this concern is authentic. One might correspondingly fear that greater adoption of virtue theory in medicine will be accompanied by a corresponding backward-looking social agenda. Worse yet, does reaffirmation of virtue theory lacquer over the many challenges of the postmodern world view as if these were not serious concerns? After all, recreating the past is the "retro" temptation of our times. Searching for greater certitude than we can now obtain preoccupies most thinkers today. One wishes for the old clarity and certitudes (Engelhardt, 1991). On the other hand, the same thinkers who yearn for the past, like Engelhardt sometimes seems to do, might stress the unyielding gulf between past and present that creates the postmodern reaction to all systems of Enlightenment thought (1996).

Increased understanding in international business grows both from an awareness of cultural differences as well as from an appreciation of underlying shared values across cultures. This volume focuses on the latter. It assembles the best thinking of scholars from around the world in an attempt to clarify and deepen our understanding of these ethical universals. Scholars from Germany, England, Canada, Japan, China, and the United States have contributed to this volume. They also represent diverse disciplines: economics, philosophy, business ethics, history, religion, education, and political theory. Nevertheless, they unite in their conviction that the most important values and principles in international business do no vary with geography.

From the Universities to the Marketplace: The Business Ethics Journey arose from the awareness of the slow progression of academic theory into market practice. The contributions in this volume reflect a diversity of disciplines and approaches to research, study and teaching business ethics, such as philosophy, accounting, theology, marketing, management and finance. The contributors represent a wide variety of professional and geographical backgrounds, creating a fruitful discussion of a large number of issues related to implementation and measurement of business ethics, and feedback from all parties involved.

This volume covers the proceedings of the ZAFIN Finance and Sustainability conference, organized by the Wroclaw University of Economics in cooperation with the Corvinus University of Budapest and the University of Economics in Prague. The authors analyze a variety of issues related to recent finance problems, including corporate finance, public finance, monetary and fiscal policy issues, and risk management. The book also discusses topics related to sustainable finance, the transition to green economies, corporate sustainability and sustainable development. The target audience for this book includes researchers at universities and research and policy institutions, graduate students, and practitioners in economics, finance and international economics working for private or government institutions.

Fiction, including novels, plays, and films, can be a powerful force in educating students and employees in ways that lectures, textbooks, articles, case studies, and other traditional teaching approaches cannot. Works of fiction can address a range of issues and topics, provide detailed real-life descriptions of the organizational contexts in which workers find themselves, and tell interesting, engaging, and memorable stories that are richer and more likely to stay with the reader or viewer longer than lectures and other teaching approaches. For these reasons, Exploring Capitalist Fiction: Business through Literature and Film analyzes 25 films, novels, and plays that engage the theories, concepts, and issues most relevant to the business world. Through critical examinations of works such as Atlas Shrugged and Wall Street, Younkins shows how fiction is a powerful teaching tool to sensitize business students without business experience and to educate and train managers in real businesses.

This book is divided into three parts: integrating the non-work context into theories of organizational justice; non-work reactions to injustice; and commentary.