Bestuursetiek

Business ethics describes and explains why management behaviour is ‘right’ or ‘wrong’. In order to examine such an evaluation, more knowledge and insight is required about the set of values of the individual, or of the management which represents the corporate value system. The objective of training management in business ethics is to render analytical acumen regarding the complexities of business ethics, and to supply the necessary instruments in meeting the challenges. The important virtue of business ethics is the way it transcends the appeals made on man, by public (or even internal) rules and regulations. In an enterprise, business ethics includes the whole sphere of management responsibility as it is exercised in the miscellaneous functional elements. The disposition of management towards business ethics determines the basic principles which will be employed. The term managemait might refer to an individual, a board of directors, a management committee or something of similar stature. Management's demeanour determines the attitude towards truth, the law, equity and justice. In final instance, account will have to be given of stewardship which will earn either punishment or reward

Corporate Ethics in a Devilish System

Prepared for a roundtable on corporate ethics at the University of Maryland School of Law, this essay argues that discussions of corporate ethics that focus on mere compliance with law are too narrow. While an emphasis on legal compliance is indeed crucial, a dedication to legality standing alone is hardly a robust sense of ethics, corporate or otherwise. Whether one takes guidance from religious norms or from secular philosophers, there are significant areas of agreement as to what amounts to ethical behavior: acting with due care for others; taking responsibility for the effect of one\u27s actions; being honest; considering broadly one\u27s impacts; and taking a long-term view, especially with regard to resource use. Corporate law and financial markets operate to make these ethical obligations difficult to satisfy in a business setting. Limited liability, for example, is inconsistent with the ethical norm of taking responsibility for one\u27s own actions since it shields people from liability that arises from their wrongful conduct. This essay argues that we should adjust the law to make ethical norms real and impactful. If the corporations, as institutions, are indeed without consciences - the prototypical Holmesian Bad Man - and corporate managers are limited by their role morality, then the way to make corporate ethics more than a public relations gimmick is to embody them in law

Legislative Intervention in Corporate Governance is Not a Necessary Response to Citizens United v. Federal Election Commission

Few recent decisions of the United States Supreme Court have created quite the stir as did Citizens United v. Federal Election Commission. One reason the opinion had such an effect is that it contains a smorgasbord of business-related legal and political issues, including issues relating to election law, ethics, social responsibility, stare decisis, judicial review, selection of Supreme Court Justices, the definition of free speech, and corporate “personhood” for purposes of the First Amendment. Perhaps surprising for a case involving a lawsuit brought by a nonprofit public advocacy organization against the federal agency charged with enforcing federal election laws, the opinion also ventures into one of the most important current issues in corporate governance, the role of shareholders in the business and affairs of a corporation

Yahoo! And The Chinese Dissidents: A Case Study Of Trust, Values, And Clashing Cultures

This case involves the global business ethics of two distinctly different cultures whose definition of human rights is embedded within their differing historical traditions. The Constitution of the United States guarantees individual rights for each of its citizens, including free speech and the right to petition the government. The People’s Republic of China traces its roots to the ancient tradition of Confucius and the Mandate of Heaven that advocated the Emperor’s responsibility to provide economic justice to instill social harmony. This perspective is echoed by the Communist’s party of the PRC with its insistence on the prohibition of public dissent.  How then should an American firm address these issues while remaining competitive in the global arena and should they be held responsible for abiding to foreign law? This case presents the ethical dilemma faced by democratic multinationals conducting business globally

Forecasting the environmental, social and governance rating of firms by using corporate financial performance variables: A rough sets approach

[EN] The environmental, social, and governance (ESG) rating of firms is a useful tool for stakeholders and investment decision-makers. This paper develops a rough set model to relate ESG scores to popular corporate financial performance measures. This methodology permits handling with information in an uncertain, ambiguous, and imperfect context. A large database was gathered, including ESG scores, as well as industry sector and financial variables for publicly traded European companies during the period 2013-2018. We carried out 500 simulations of the rough set model for different values in the discretization parameter and different grouping scenarios of firms regarding ESG scores. The results suggest that the variables considered are useful in the prediction of ESG rank when firms are clustered in three or four equally balanced groups. However, the prediction power vanishes when a larger number of groups is computed. This would suggest that industry sector and financial variables serve to find big differences across firms regarding ESG, but the significance of the model drops when small differences in ESG performance are scrutinized.García García, F.; González-Bueno, J.; Guijarro, F.; Oliver-Muncharaz, J. (2020). Forecasting the environmental, social and governance rating of firms by using corporate financial performance variables: A rough sets approach. Sustainability. 12(8):1-18. https://doi.org/10.3390/su12083324S118128García-Rodríguez, F. J., García-Rodríguez, J. L., Castilla-Gutiérrez, C., & Major, S. A. (2013). Corporate Social Responsibility of Oil Companies in Developing Countries: From Altruism to Business Strategy. Corporate Social Responsibility and Environmental Management, 20(6), 371-384. doi:10.1002/csr.1320García, González-Bueno, Oliver, & Riley. (2019). Selecting Socially Responsible Portfolios: A Fuzzy Multicriteria Approach. Sustainability, 11(9), 2496. doi:10.3390/su11092496Arribas, I., Espinós-Vañó, M. D., García, F., & Tamošiūnienė, R. (2019). Negative screening and sustainable portfolio diversification. Entrepreneurship and Sustainability Issues, 6(4), 1566-1586. doi:10.9770/jesi.2019.6.4(2)Martínez-Ferrero, J., Gallego-Álvarez, I., & García-Sánchez, I. M. (2015). A Bidirectional Analysis of Earnings Management and Corporate Social Responsibility: The Moderating Effect of Stakeholder and Investor Protection. Australian Accounting Review, 25(4), 359-371. doi:10.1111/auar.12075Garriga, E., & Melé, D. (2004). Corporate Social Responsibility Theories: Mapping the Territory. Journal of Business Ethics, 53(1/2), 51-71. doi:10.1023/b:busi.0000039399.90587.34Jensen, M. C. (2002). Value Maximization, Stakeholder Theory, and the Corporate Objective Function. Business Ethics Quarterly, 12(2), 235-256. doi:10.2307/3857812Charlo, M. J., Moya, I., & Muñoz, A. M. (2017). Sustainable Development in Spanish Listed Companies: A Strategic Approach. Corporate Social Responsibility and Environmental Management, 24(3), 222-234. doi:10.1002/csr.1403Hillman, A. J., & Keim, G. D. (2001). Shareholder value, stakeholder management, and social issues: what’s the bottom line? Strategic Management Journal, 22(2), 125-139. doi:10.1002/1097-0266(200101)22:23.0.co;2-hMio, C., Venturelli, A., & Leopizzi, R. (2015). Management by objectives and corporate social responsibility disclosure. Accounting, Auditing & Accountability Journal, 28(3), 325-364. doi:10.1108/aaaj-09-2013-1480Venturelli, A., Caputo, F., Leopizzi, R., Mastroleo, G., & Mio, C. (2017). How can CSR identity be evaluated? A pilot study using a Fuzzy Expert System. Journal of Cleaner Production, 141, 1000-1010. doi:10.1016/j.jclepro.2016.09.172Lii, Y.-S., Wu, K.-W., & Ding, M.-C. (2011). Doing Good Does Good? Sustainable Marketing of CSR and Consumer Evaluations. Corporate Social Responsibility and Environmental Management, 20(1), 15-28. doi:10.1002/csr.294Sheikh, S., & Beise‐Zee, R. (2011). Corporate social responsibility or cause‐related marketing? The role of cause specificity of CSR. Journal of Consumer Marketing, 28(1), 27-39. doi:10.1108/07363761111101921Hermawan, A., & Gunardi, A. (2019). Motivation for disclosure of corporate social responsibility: evidence from banking industry in Indonesia. Entrepreneurship and Sustainability Issues, 6(3), 1297-1306. doi:10.9770/jesi.2019.6.3(17)Davis, K. (1967). Understanding the social responsibility puzzle. Business Horizons, 10(4), 45-50. doi:10.1016/0007-6813(67)90007-9Labib Eid, N., & Robert Sabella, A. (2014). A fresh approach to corporate social responsibility (CSR): partnerships between businesses and non-profit sectors. Corporate Governance, 14(3), 352-362. doi:10.1108/cg-01-2013-0011Donaldson, T., & Dunfee, T. W. (2002). Ties that bind in business ethics: Social contracts and why they matter. Journal of Banking & Finance, 26(9), 1853-1865. doi:10.1016/s0378-4266(02)00195-4Jahn, J., & Brühl, R. (2016). How Friedman’s View on Individual Freedom Relates to Stakeholder Theory and Social Contract Theory. Journal of Business Ethics, 153(1), 41-52. doi:10.1007/s10551-016-3353-xSison, A. J. G. (2009). From CSR to Corporate Citizenship: Anglo-American and Continental European Perspectives. Journal of Business Ethics, 89(S3), 235-246. doi:10.1007/s10551-010-0395-3Lee, J. W., & Tan, W. N. (2019). Global Corporate Citizenship: Cross-cultural Comparison of Best Practices in the Global Automotive Industry. The Journal of Asian Finance, Economics and Business, 6(1), 261-271. doi:10.13106/jafeb.2019.vol6.no1.261Wartick, S. L., & Rude, R. E. (1986). Issues Management: Corporate Fad or Corporate Function? California Management Review, 29(1), 124-140. doi:10.2307/41165231Preston, L. E., & Post, J. E. (1981). Private Management and Public Policy. California Management Review, 23(3), 56-62. doi:10.2307/41172602Shnayder, L., van Rijnsoever, F. J., & Hekkert, M. P. (2016). Motivations for Corporate Social Responsibility in the packaged food industry: an institutional and stakeholder management perspective. Journal of Cleaner Production, 122, 212-227. doi:10.1016/j.jclepro.2016.02.030Wartick, S. L., & Cochran, P. L. (1985). The Evolution of the Corporate Social Performance Model. Academy of Management Review, 10(4), 758-769. doi:10.5465/amr.1985.4279099Schwartz, M. S., & Carroll, A. B. (2003). Corporate Social Responsibility: A Three-Domain Approach. Business Ethics Quarterly, 13(4), 503-530. doi:10.5840/beq200313435Cassel, D. (2001). Human Rights and Business Responsibilities in the Global Marketplace. Business Ethics Quarterly, 11(2), 261-274. doi:10.2307/3857749Hart, S. L., & Ahuja, G. (1996). DOES IT PAY TO BE GREEN? AN EMPIRICAL EXAMINATION OF THE RELATIONSHIP BETWEEN EMISSION REDUCTION AND FIRM PERFORMANCE. Business Strategy and the Environment, 5(1), 30-37. doi:10.1002/(sici)1099-0836(199603)5:13.0.co;2-qHang, M., Geyer-Klingeberg, J., & Rathgeber, A. W. (2018). It is merely a matter of time: A meta-analysis of the causality between environmental performance and financial performance. Business Strategy and the Environment, 28(2), 257-273. doi:10.1002/bse.2215McWilliams, A., & Siegel, D. (2001). Corporate Social Responsibility: a Theory of the Firm Perspective. Academy of Management Review, 26(1), 117-127. doi:10.5465/amr.2001.4011987Luo, X., & Bhattacharya, C. B. (2006). Corporate Social Responsibility, Customer Satisfaction, and Market Value. Journal of Marketing, 70(4), 1-18. doi:10.1509/jmkg.70.4.001Seifert, B., Morris, S. A., & Bartkus, B. R. (2004). Having, Giving, and Getting: Slack Resources, Corporate Philanthropy, and Firm Financial Performance. Business & Society, 43(2), 135-161. doi:10.1177/0007650304263919Brammer, S., Brooks, C., & Pavelin, S. (2006). Corporate Social Performance and Stock Returns: UK Evidence from Disaggregate Measures. Financial Management, 35(3), 97-116. doi:10.1111/j.1755-053x.2006.tb00149.xArribas, I., Espinós-Vañó, M. D., García, F., & Oliver, J. (2019). Defining socially responsible companies according to retail investors’ preferences. Entrepreneurship and Sustainability Issues, 7(2), 1641-1653. doi:10.9770/jesi.2019.7.2(59)Arribas, I., Espinós-Vañó, M., García, F., & Morales-Bañuelos, P. (2019). The Inclusion of Socially Irresponsible Companies in Sustainable Stock Indices. Sustainability, 11(7), 2047. doi:10.3390/su11072047BACCARO, L., & MELE, V. (2011). FOR LACK OF ANYTHING BETTER? INTERNATIONAL ORGANIZATIONS AND GLOBAL CORPORATE CODES. Public Administration, 89(2), 451-470. doi:10.1111/j.1467-9299.2011.01918.xChatterji, A. K., Levine, D. I., & Toffel, M. W. (2009). How Well Do Social Ratings Actually Measure Corporate Social Responsibility? Journal of Economics & Management Strategy, 18(1), 125-169. doi:10.1111/j.1530-9134.2009.00210.xGangi, F., & Varrone, N. (2018). Screening activities by socially responsible funds: A matter of agency? Journal of Cleaner Production, 197, 842-855. doi:10.1016/j.jclepro.2018.06.228Utz, S., & Wimmer, M. (2014). Are they any good at all? A financial and ethical analysis of socially responsible mutual funds. Journal of Asset Management, 15(1), 72-82. doi:10.1057/jam.2014.8Roberts, P. W., & Dowling, G. R. (2002). Corporate reputation and sustained superior financial performance. Strategic Management Journal, 23(12), 1077-1093. doi:10.1002/smj.274Julian, S. D., & Ofori-dankwa, J. C. (2013). Financial resource availability and corporate social responsibility expenditures in a sub-Saharan economy: The institutional difference hypothesis. Strategic Management Journal, 34(11), 1314-1330. doi:10.1002/smj.2070Garcia-Castro, R., Ariño, M. A., & Canela, M. A. (2009). Does Social Performance Really Lead to Financial Performance? Accounting for Endogeneity. Journal of Business Ethics, 92(1), 107-126. doi:10.1007/s10551-009-0143-8Dupire, M., & M’Zali, B. (2016). CSR Strategies in Response to Competitive Pressures. Journal of Business Ethics, 148(3), 603-623. doi:10.1007/s10551-015-2981-xLin, W. L., Law, S. H., Ho, J. A., & Sambasivan, M. (2019). The causality direction of the corporate social responsibility – Corporate financial performance Nexus: Application of Panel Vector Autoregression approach. The North American Journal of Economics and Finance, 48, 401-418. doi:10.1016/j.najef.2019.03.004Van Beurden, P., & Gössling, T. (2008). The Worth of Values – A Literature Review on the Relation Between Corporate Social and Financial Performance. Journal of Business Ethics, 82(2), 407-424. doi:10.1007/s10551-008-9894-xJankalová, M., & Jankal, R. (2017). The assessment of corporate social responsibility: approaches analysis. Entrepreneurship and Sustainability Issues, 4(4), 441-459. doi:10.9770/jesi.2017.4.4(4)Marom, I. Y. (2006). Toward a Unified Theory of the CSP–CFP Link. Journal of Business Ethics, 67(2), 191-200. doi:10.1007/s10551-006-9023-7Chen, C.-M., & Delmas, M. (2010). Measuring Corporate Social Performance: An Efficiency Perspective. Production and Operations Management, 20(6), 789-804. doi:10.1111/j.1937-5956.2010.01202.xMuñoz-Torres, M. J., Fernández-Izquierdo, M. Á., Rivera-Lirio, J. M., & Escrig-Olmedo, E. (2018). Can environmental, social, and governance rating agencies favor business models that promote a more sustainable development? Corporate Social Responsibility and Environmental Management, 26(2), 439-452. doi:10.1002/csr.1695Guijarro, F., & Poyatos, J. (2018). Designing a Sustainable Development Goal Index through a Goal Programming Model: The Case of EU-28 Countries. Sustainability, 10(9), 3167. doi:10.3390/su10093167Guijarro, F. (2019). A Multicriteria Model for the Assessment of Countries’ Environmental Performance. International Journal of Environmental Research and Public Health, 16(16), 2868. doi:10.3390/ijerph16162868Escrig-Olmedo, E., Fernández-Izquierdo, M., Ferrero-Ferrero, I., Rivera-Lirio, J., & Muñoz-Torres, M. (2019). Rating the Raters: Evaluating how ESG Rating Agencies Integrate Sustainability Principles. Sustainability, 11(3), 915. doi:10.3390/su11030915Mattingly, J. E. (2015). Corporate Social Performance: A Review of Empirical Research Examining the Corporation–Society Relationship Using Kinder, Lydenberg, Domini Social Ratings Data. Business & Society, 56(6), 796-839. doi:10.1177/0007650315585761Landi, G., & Sciarelli, M. (2019). Towards a more ethical market: the impact of ESG rating on corporate financial performance. Social Responsibility Journal, 15(1), 11-27. doi:10.1108/srj-11-2017-0254Martínez-Ferrero, J., & Frías-Aceituno, J. V. (2013). Relationship Between Sustainable Development and Financial Performance: International Empirical Research. Business Strategy and the Environment, 24(1), 20-39. doi:10.1002/bse.1803Grewatsch, S., & Kleindienst, I. (2015). When Does It Pay to be Good? Moderators and Mediators in the Corporate Sustainability–Corporate Financial Performance Relationship: A Critical Review. Journal of Business Ethics, 145(2), 383-416. doi:10.1007/s10551-015-2852-5López, M. V., Garcia, A., & Rodriguez, L. (2007). Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index. Journal of Business Ethics, 75(3), 285-300. doi:10.1007/s10551-006-9253-8Kang, C., Germann, F., & Grewal, R. (2016). Washing Away Your Sins? Corporate Social Responsibility, Corporate Social Irresponsibility, and Firm Performance. Journal of Marketing, 80(2), 59-79. doi:10.1509/jm.15.0324WADDOCK, S. A., & GRAVES, S. B. (1997). THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK. Strategic Management Journal, 18(4), 303-319. doi:10.1002/(sici)1097-0266(199704)18:43.0.co;2-gChin, M. K., Hambrick, D. C., & Treviño, L. K. (2013). Political Ideologies of CEOs. Administrative Science Quarterly, 58(2), 197-232. doi:10.1177/0001839213486984Chung, S. (Andy), Pyo, H., & Guiral, A. (2019). Who Is the Beneficiary of Slack on Corporate Financial Performance and Corporate Philanthropy? Evidence from South Korea. Sustainability, 11(1), 252. doi:10.3390/su11010252El Ghoul, S., Guedhami, O., Kwok, C. C. Y., & Mishra, D. R. (2011). Does corporate social responsibility affect the cost of capital? Journal of Banking & Finance, 35(9), 2388-2406. doi:10.1016/j.jbankfin.2011.02.007Mishra, S., & Modi, S. B. (2012). Positive and Negative Corporate Social Responsibility, Financial Leverage, and Idiosyncratic Risk. Journal of Business Ethics, 117(2), 431-448. doi:10.1007/s10551-012-1526-9Cheng, B., Ioannou, I., & Serafeim, G. (2013). Corporate social responsibility and access to finance. Strategic Management Journal, 35(1), 1-23. doi:10.1002/smj.2131Bhuiyan, M. B. U., & Nguyen, T. H. N. (2019). Impact of CSR on cost of debt and cost of capital: Australian evidence. Social Responsibility Journal, 16(3), 419-430. doi:10.1108/srj-08-2018-0208Brammer, S., & Millington, A. (2005). Corporate Reputation and Philanthropy: An Empirical Analysis. Journal of Business Ethics, 61(1), 29-44. doi:10.1007/s10551-005-7443-4Sparkes, R., & Cowton, C. J. (2004). The Maturing of Socially Responsible Investment: A Review of the Developing Link with Corporate Social Responsibility. Journal of Business Ethics, 52(1), 45-57. doi:10.1023/b:busi.0000033106.43260.99Hudson, R. (2005). Ethical Investing: Ethical Investors and Managers. Business Ethics Quarterly, 15(4), 641-657. doi:10.5840/beq200515445Oikonomou, I., Brooks, C., & Pavelin, S. (2014). The Effects of Corporate Social Performance on the Cost of Corporate Debt and Credit Ratings. Financial Review, 49(1), 49-75. doi:10.1111/fire.12025Kotchen, M., & Moon, J. J. (2012). Corporate Social Responsibility for Irresponsibility. The B.E. Journal of Economic Analysis & Policy, 12(1). doi:10.1515/1935-1682.3308Flammer, C. (2013). Corporate Social Responsibility and Shareholder Reaction: The Environmental Awareness of Investors. Academy of Management Journal, 56(3), 758-781. doi:10.5465/amj.2011.0744Godfrey, P. C., Merrill, C. B., & Hansen, J. M. (2009). The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis. Strategic Management Journal, 30(4), 425-445. doi:10.1002/smj.750LINS, K. V., SERVAES, H., & TAMAYO, A. (2017). Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis. The Journal of Finance, 72(4), 1785-1824. doi:10.1111/jofi.12505Bouslah, K., Kryzanowski, L., & M’Zali, B. (2016). Social Performance and Firm Risk: Impact of the Financial Crisis. Journal of Business Ethics, 149(3), 643-669. doi:10.1007/s10551-016-3017-xKoh, P.-S., Qian, C., & Wang, H. (2013). Firm litigation risk and the insurance value of corporate social performance. Strategic Management Journal, 35(10), 1464-1482. doi:10.1002/smj.2171Drempetic, S., Klein, C., & Zwergel, B. (2019). The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review. Journal of Business Ethics, 167(2), 333-360. doi:10.1007/s10551-019-04164-1ADAMS, C. A., HILL, W.-Y., & ROBERTS, C. B. (1998). CORPORATE SOCIAL REPORTING PRACTICES IN WESTERN EUROPE: LEGITIMATING CORPORATE BEHAVIOUR? The British Accounting Review, 30(1), 1-21. doi:10.1006/bare.1997.0060Neu, D., Warsame, H., & Pedwell, K. (1998). Managing Public Impressions: Environmental Disclosures in Annual Reports. Accounting, Organizations and Society, 23(3), 265-282. doi:10.1016/s0361-3682(97)00008-1Brammer, S., & Pavelin, S. (2004). Voluntary social disclosures by large UK companies. Business Ethics: A European Review, 13(2-3), 86-99. doi:10.1111/j.1467-8608.2004.00356.xHaniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24(5), 391-430. doi:10.1016/j.jaccpubpol.2005.06.001Surroca, J., Tribó, J. A., & Waddock, S. (2009). Corporate responsibility and financial performance: the role of intangible resources. Strategic Management Journal, 31(5), 463-490. doi:10.1002/smj.820Pawlak, Z. (1982). Rough sets. International Journal of Computer & Information Sciences, 11(5), 341-356. doi:10.1007/bf01001956Kim, Y., & Enke, D. (2016). Developing a rule change trading system for the futures market using rough set analysis. Expert Systems with Applications, 59, 165-173. doi:10.1016/j.eswa.2016.04.031Podsiadlo, M., & Rybinski, H. (2016). Financial time series forecasting using rough sets with time-weighted rule voting. Expert Systems with Applications, 66, 219-233. doi:10.1016/j.eswa.2016.08.066Chen, Y.-S. (2012). Classifying credit ratings for Asian banks using integrating feature selection and the CPDA-based rough sets approach. Knowledge-Based Systems, 26, 259-270. doi:10.1016/j.knosys.2011.08.021Chen, X., Zhang, X., Zhou, J., & Zhou, K. (2019). Rolling Bearings Fault Diagnosis Based on Tree Heuristic Feature Selection and the Dependent Feature Vector Combined with Rough Sets. Applied Sciences, 9(6), 1161. doi:10.3390/app9061161Liang, F., Xu, Y., Li, W., Ning, X., Liu, X., & Liu, A. (2017). Recognition Algorithm Based on Improved FCM and Rough Sets for Meibomian Gland Morphology. Applied Sciences, 7(2), 192. doi:10.3390/app7020192Roy, B. (1993). Decision science or decision-aid science? European Journal of Operational Research, 66(2), 184-203. doi:10.1016/0377-2217(93)90312-bSun, J., Li, H., Huang, Q.-H., & He, K.-Y. (2014). Predicting financial distress and corporate failure: A review from the state-of-the-art definitions, modeling, sampling, and featuring approaches. Knowledge-Based Systems, 57, 41-56. doi:10.1016/j.knosys.2013.12.006https://cran.r-project.org/web/packages/RoughSets/index.htm

Implementasi Kode Etik Jurnalistik Pada Foto Jurnalistik Dalam Rubrik Hukum Kriminal Di Portal Berita Goriau.com

Technological advances that teaches people to obtain information quickly, cheaply and efficiently and also supported by holding of the Press Oublishing Business License (SIUPP), making the height popping new news portal. So that the number of photos uploaded increasingly uncontrollable and disturbing the public. However, on the other hand, the press has a Journalistic Code of Ethics which is the main reference at the same spirit of the press to behave. This study aims to investigate the implementation of journalism code of ethics in journalism photo of Hukum Kriminal Rubric at GoRiau.com News Portal.This study uses descriptive analysis with qualitative approach. Research conducted at GoRiau.com News Portal, Surya Kartama Agung street 4Ath Pekanbaru. Through purposive sampling technique, the number of subjects in this study as many as seven (7) members. Technical analysis of the data using interactive data analysis model of Miles and Huberman.The results showed that; first, the implementation of Journalism code of ethics by GoRiau.com news portal not maximized. Proved by the number of uploads found journalism photo is considered quite sadistic, visible from the elements of blood on the photo. Then lewd photos where the photograph shows the lower part of the body that opens up almost to the vital organs, and does not follow the presumption of innocence. The portal is also inconsistent in presenting the news. Furthermore, the system boosts straight news reporters increasingly raising the level of negligence. Because no matter what, the press has a social responsibility to the government and society. Second, conditions Journalistic Code violations that do not have the sanction further debilitates the Journalistic Code of Ethics itself. Sanctions only found in the Press Law. Such circumstances should mobilize governments and communities to be more intelligent in responding to this phenomenon. Because in fact, social responsibility also embrace the government and the community to keep the continuity of GoRiau.com New Portal not to deviate from the rules applicable thus causing things that are not desirable

The Regulation Environment for Impelling the Practice of Ethics Management in Enterprises:American Experience

美国广泛地使用企业伦理或经济伦理的方式强调企业社会责任,并且为推动企业伦理实践构建了一个较为完善的立法框架,其中《联邦反海外腐败法案》、《联邦组织判罚指南》、《2002年萨班斯-奥克斯利法案》的制定和实施,逐步通过他律的机制将社会责任或道德伦理的企业自律行为上升为企业实践中不可回避的议题,有效地推动众多美国企业的伦理管理行动。In the USA,Corporate Social Responsibility is extensively put into practice by mostly taking the form of management of business ethics. The U.S. government has originated a regulation environment to impel the ethics management in enterprises,which constituted by several acts,e.g. Foreign Corrupt Practices Act,Federal Sentencing Guidelines for Organizations,and Sarbanes-Oxley Act. As a response to the disclosure for overseas corruption scandals which many famous multinational enterprises involved,FCPA was enacted to rebuild the public trust on business community. Furthermore,it brought about the awareness of social responsibility and ethics role that enterprise should have. In 1991,The Federal Sentencing Guidelines for Organizations(FSGO) was issued. It can be seen as a watershed event. It's well known as introducing“ carrot and stick” approach to encouraging organizational ethics practice which practically be implemented since then. In 2004,FSGO was amended,which more emphasizes that companies should have a responsibility of building an ethics culture. In 2002 came the Sarbanes Oxley Act(SOX). It was the government's response to the numerous scandals that emerged in 2001 and 2002 in the USA,among which the most known and influential one is the collapse of Enron. The spirit of SOX is accountability,independence,responsibility,transparency and integrity. It puts a strict responsibility on senior managers for compliance and requires them assure that the financial reporting gives a fair and relevant picture of the business. But companies also have to show that they are living up to the spirit of the law. This has made it important for American companies to build an ethics culture. Consequently,it makes ethics management as an unavoidable issue in business community,and greatly impels its implementation in the U.S.. While the legal pressure is very helpful,what rooted deeply in the practice of CSR and ethics should be the self-awareness and self-constraint of individuals or organizations

Normative Perspectives for Ethical and Socially Responsible Marketing

This article presents a normative set of recommendations for elevating the practice of marketing ethics. The approach is grounded in seven essential perspectives involving multiple aspirational dimensions implicit in ethical marketing. More important, each basic perspective (BP), while singularly useful, is also integrated with the other observations as well as grounded in the extant ethics literature. This combination of BPs, adhering to the tenets of normative theory postulation, generates a connective, holistic approach that addresses some of the major factors marketing managers should consider if they desire to conduct their marketing campaigns with the highest levels of ethics and social responsibility