application, cultural business ethics, culture, discourse ethics, good conservation, integrative business ethics, justification, learning, moral reasoning,
As a consequence of the changing conditions of doing business, we can observe the emergence of an increasing number of industrial and company-specific codes of conduct, as well as social and environmental standards. This paper considers these initiatives as being self-regulating governance mechanisms, which are characterized by a process of voluntary adherence on the part of firms to certain mechanisms or principles that seek to promote a “good society.â€\x9D Two specific internationally established standards are discussed: Social Accountability 8000 (SA 8000) and AccountAbility 1000 (AA 1000). These institutionalized approaches are described and then contrasted in relation to a number of different factors, particularly the degree to which they foster “reflexivity,â€\x9D in terms of how businesses think about these issues, and “dialog,â€\x9D in terms of how businesses interact with stakeholders. Such questions are relevant to the ways in which these standards might be introduced and implemented, and which of these institutionalized approaches are the most promising for international businesses in developing countries. Copyright Springer Science+Business Media, Inc. 2007social standards, social accountability 8000, accountability 1000, reflexive modernity, reflexivity, dialog, institutionalization, developing countries,
In this introduction to the special issue of industry-specific corporate social responsibility (CSR), we develop our argument in three steps: Firstly, we elaborate on some theoretical perspectives for industry-specific CSR by referring to cultural business ethics, a theoretical approach which is located between purely business perspectives and purely normative perspectives on CSR. Secondly, we briefly introduce the papers of this special issue, which covers a wide range of theoretical approaches and empirical studies in the field of industry-specific CSR. Thirdly, we draw attention to shortcomings of an industryspecific approach and sketch some theoretical-but also empirically applicable-perspectives for further research that stress cross-sectoral perspectives based on societal needs.
This article offers a fundamental critique of Michael Porter's and Marc Kramer's "Creating Shared Value" (CSV) concept. First, the authors summarise the positive and negative criticism which CSV has received since 2011. They then show that CSV falls short of a modern understanding of corporate responsibility which is centred on more adequate ideas about the relationship between business and society. The article concludes with critical comments on the role of scholars in their interaction with practitioners. The following contribution is a translation of the article "Creating Shared Value: Eine Grundsatzkritik" (2015), published in the Zeitschrift für Wirtschafts-und Unternehmensethik (zfwu) 16 (2): 219-230.
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