What is the social responsibility of businesses? What is the role of ethics within corporate governance? How should organisations manage ethics from within? Business Ethics 6e offers an introduction to the theoretical underpinnings of the field of business ethics, as well as practical guidance on governing and managing ethics in organisations. It tracks global developments in areas such as corporate ethical culture and highlights their relevance within the southern African context.

The new edition is aligned with the South African Companies Act and with the Fourth King Report on Corporate Governance. This textbook is suitable for BCom students following courses in ethics and can also be used for graduate and postgraduate modules in business management and human resource management. Given the growing emphasis on corporate governance, the book is also of relevance to business practitioners as it addresses key ethical issues affecting organisations in the twenty-first century.

Features:

• Content is aligned to the King IV Code on Corporate Governance.
• Updated information on the Companies Act of South Africa.
• New case studies show how theory can be applied to business scenarios.
• Content is aligned to the King IV Code on Corporate Governance.
• The latest information on the Companies Act of South Africa, including social and ethics committees, is included.
• The fourth generation guidelines issued by the Global Reporting Initiative are discussed.
• New case studies show how the theory can be applied to business scenarios.

The book covers the curriculum on applied ethics as outlined in the SA Institute of Chartered Accountants (SAICA) education requirements for the Qualifying Examination (revised in 2005). The book is therefore aimed at B Comm (Accounting) students who will be examined in the CA board exam on the practice of ethics in addition to being a concise guide to the legal and ethical rules for accountants. The book is written by accountants, auditors, and philosophers for accountants and auditors and as such offers high-level coverage of basic philosophies on ethics as well as in-depth coverage of related legislation/codes of conduct within the accounting profession. Many chapters begin with a short case study (set in the South African context) to introduce the principles to be discussed in the rest of the chapter; continual reference is then made throughout the rest of each chapter to the short opening case study. The new edition is updated with new, vibrant case studies.