ethics and social responsibility in international business

16 Agu
•  chapter 5
•ethics and social responsibility in international business
•Chapter Objectives 1
•Describe the nature of ethics
•Discuss ethics in cross-cultural and international contexts
•Identify the key elements in managing ethical behavior across borders
•Discuss social responsibility in cross-cultural and international contexts
•Chapter Objectives 2
•Identify and summarize the basic areas of social responsibility
•Discuss how organizations manage social responsibility across borders
•Identify and summarize the key regulations governing international ethics and social responsibility
•Exporting Jobs or
Abusing People?
•Minute Maid

Ethics is an individual’s                personal beliefs                                about whether a                             decision, behavior, or action               is right or wrong.

•Ethical Generalizations
•Individuals have their own personal belief systems
•People from the same cultural context will tend to hold similar beliefs
•Behaviors can be rationalized
•Circumstances affect adherence to belief systems
•National culture is intertwined with ethics
•Figure 5.1 Ethics in a
Cross-Cultural Context
•How Organizations Treat Employees

Some businesses in Africa have taken steps to educate their employees about how AIDS is contracted.

•Acceptability of Bribery
–South Korea
•Managing Ethical Behavior  Across Borders
•Corporate Social Responsibility

Corporate social responsibility is the set of obligations an organization undertakes to protect and enhance the society in which it functions.

•Areas of Social Responsibility
•Examples of Companies with a Commitment to CSR
•L.L. Bean
•Lands’ End
•Dell Computer
•Map 5.1 Social Responsibility Hot Spots
•Approaches to Social Responsibility
•Figure 5.3 Approaches to
Social Responsibility
•Obstructionist Stance
•Do as little as possible to address social or environmental problems
•Deny or avoid responsibility
•Defensive Stance
•Do what is required legally, but nothing more
•Corporate responsibility is to generate profits
–Philip Morris
•Accommodative Stance
•Meet ethical and legal requirements and more
•Agree to participate in social programs
•Match contributions by employees
•Respond to requests from nonprofits
•No proactive behavior to seek such opportunities
•Proactive Stance
•Strong support of social responsibility
•Viewed as citizens of society
•Seek opportunities to contribute
–The Body Shop
–Ben & Jerry’s
•Managing Compliance Formally
•Managing Compliance Informally
•Evaluating Social Responsibility

A corporate social audit is a formal and thorough analysis of the effectiveness of the firm’s social performance.

•Steps in Corporate Social Audit
•Actors in
Policy Formulation Process
•Regional Stereotypes
•Regulating International Ethics and Social Responsibility
•Foreign Corrupt Practices Act (FCPA)
•Alien Tort Claims Act
•Anti-Bribery Convention of the Organization for Economic Cooperation and Development
•International Labor Organization (ILO)
Tinggalkan komentar

Ditulis oleh pada 16/08/2012 in Akutansi International


Tag: , , , , ,

Tinggalkan Balasan

Isikan data di bawah atau klik salah satu ikon untuk log in:


You are commenting using your account. Logout /  Ubah )

Foto Google+

You are commenting using your Google+ account. Logout /  Ubah )

Gambar Twitter

You are commenting using your Twitter account. Logout /  Ubah )

Foto Facebook

You are commenting using your Facebook account. Logout /  Ubah )


Connecting to %s

%d blogger menyukai ini: