Đang tải... (xem toàn văn)
Part I: AN OVERVIEW OF BUSINESS ETHICS. 1. The Importance of Business Ethics. 2. Stakeholder Relationships, Social Responsibility, and Corporate Governance. Part II: ETHICAL ISSUES AND THE INSTITUTIONALIZATION OF BUSINESS ETHICS. 3. Emerging Business Ethics Issues. 4. The Institutionalization of Business Ethics. Part III: THE DECISION-MAKING PROCESS. 5. Ethical Decision Making and Ethical Leadership. 6. Individual Factors: Moral Philosophies and Values. 7. Organizational Factors: The Role of Ethical Culture and Relationships. Part IV: IMPLEMENTING BUSINESS ETHICS IN A GLOBAL ECONOMY. 8. Developing an Effective Ethics Program. 9. Managing and Controlling Ethics Programs. 10. Ethical Leadership. 11. Business Ethics in a Global Economy. 12. Sustainability: Ethical and Social Responsibility Dimensions Part V: CASES. CASE 1. Monsanto Attempts to Balance Stakeholder Interests. CASE 2. Starbucks'''' Mission: Social Responsibility and Brand Strength. CASE 3. Walmart Manages Ethical and Compliance Challenges. CASE 4. Managing Risks in the Oil Industry. CASE 5. New Belgium Brewing: Ethical and Environmental Responsibility. CASE 6. National Collegiate Athletic Association: Football Compliance. CASE 7. Google: The Quest to Balance Privacy with Profits. CASE 8. Zappos: Delivering Happiness to Stakeholders. CASE 9. Enron: Questionable Accounting Leads to Collapse. CASE 10. Home Depot Implements Stakeholder Orientation. CASE 11. Frauds of the Century. CASE 12. Insider Trading at the Galleon Group. CASE 13. Whole Foods Strives to Be an Ethical Corporate Citizen. CASE 14. Apple Inc.''''s Ethical Successes and Challenges. CASE 15. PepsiCo''''s Journey Toward an Ethical and Socially Responsible Culture. CASE 16. Recreational Equipment Incorporated (REI): A Responsible Retail Cooperative. CASE 17. Better Business Bureau: Protecting Consumers and Dealing with Organizational Ethics Challenges. CASE 18. Managing the Risks of Bribery in Global Business. CASE 19. Mattel Responds to Ethical Challenges. CASE 20. Best Buy Fights Against Electronic Waste.
Part Four Implementing Business Ethics in a Global Economy Chapter Developing an Effective Ethics Program © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, Corporations As Moral Agents Corporations have the same rights and responsibilities as individuals All employees must obey laws and regulations defining acceptable business conduct Corporate culture without values and appropriate communication about ethics can facilitate individual misconduct Ethical corporate culture does not evolve, but requires ethical polices Implementing a corporate ethics program promotes the corporation as a moral agent © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, Most Common Observed Forms of Misconduct Source: Ethics Resource Center, National Business Ethics Survey ® of Fortune 500 ® Employees: An Investigation into the State of Ethics at America's Most Powerful Companies (Arlington, VA: Ethics Resource Center, 2012) © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, The Need for Organizational Ethics Programs It is nearly impossible to know all relevant laws Ethics programs increase ethical awareness Organizations can become bad barrels Pressures to succeed create opportunities rewarding unethical decisions Established ethics programs help employees determine what behaviors are acceptable Top management must integrate these codes, values and standards into the corporate culture © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, Components of a Strong Ethics Program A strong ethics program includes Written codes of conduct Ethics officers to oversee the program Careful delegation of authority Formal ethics training Rigorous auditing, monitoring, enforcement, and revision of program standards © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, An Effective Ethics Program Effective ethics program ensure that all employees understand and comply with the ethical culture Cannot assume employees know how to behave when entering a new job Ethics programs act as important deterrents to organizational misconduct © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, Ethics Programs and Avoiding Legal Problems The FSGO encourages assessing key risks Firms can use assessments to update their internal control mechanisms Ethics programs must be designed and implemented to address these risks Ethics programs can help a firm avoid civil liability if they show due diligence in preventing misconduct © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, Minimum Requirements for Ethics/Compliance Standards and procedures, such as codes of ethics, that are reasonably capable of detecting and preventing misconduct High-level personnel who are responsible for an ethics and compliance program No substantial discretionary authority given to individuals with a propensity for misconduct Standards and procedures communicated effectively via ethics training programs Systems to monitor, audit, and report misconduct Consistent enforcement of standards, codes, and punishment Continuous improvement of the ethics and compliance program Source: Adapted from U.S Sentencing Commission, Federal Sentencing Guidelines Manual , effective November 1, 2004 (St Paul, MN: West, 2008) © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, Which is Justified to Survive Source: Ernst & Young, Growing Beyond: a place for integrity—12th Global Fraud Survey , http://www.ey.com/Publication/vwLUAssets/Global-Fraud-Surveya-place-for-integrity-12th-Global-Fraud-Survey/$FILE/EY12th-GLOBAL-FRAUD-SURVEY.pdf (accessed May 6, 2013) © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, Compliance Versus Values Orientation Compliance orientation Requires employees identify with and commit to specific conduct Uses legal terms, statutes, and contracts to teach the rules and penalties for noncompliance Values orientation Strives to develop shared values; focuses on ideals, such as accountability and commitment Is more effective at creating ethical reasoning, the foundation of an organizational ethical culture © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, 10 Codes of Conduct Formal statements that describe what an organization expects of its employees Codes of ethics Most comprehensive; consists of general statements serving as principles and the basis for the rules in a code of conduct Statement of values Serves the general public and addresses stakeholder interests © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, 11 Benefits Of Having An Ethics Code A Comprehensive Code of Conduct Can… Guide employees in situations where the ethical course of action is not immediately obvious Help the company reinforce—and acquaint new employees with—its culture and values A code can help create a climate of integrity and excellence Help the company communicate its expectations for its staff to suppliers, vendors, and customers Minimize subjective and inconsistent management standards Help a company remain in compliance with complex government regulations Build public trust and enhance business reputations Offer protection in preempting or defending against lawsuits Enhance morale, employee pride, loyalty, and the recruitment of outstanding employees Promote constructive social change by raising awareness of the community’s needs and encouraging employees and other stakeholders to help 10 Promote market efficiency, especially in areas where laws are weak or inefficient, by rewarding the best and most ethical producers of goods and services Source: “Ten Benefits of Having an Ethics Code,” Josephson Institute Center for Business Ethics, http://josephsoninstitute.org/ business/blog/2010/11/tenbenefits-of-having-an-ethics-code/ (accessed March 14, 2010) Originally adapted from Good Ideas for Creating a More Ethical and Effective Workplace © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, 12 Developing/Implementing a Code of Ethics/Conduct Consider areas of risk and state the values as well as conduct necessary to comply with laws and regulations Values are an important buffer in preventing serious misconduct Identify values that specifically address current ethical issues Make the code understandable by providing examples that reflect values Communicate the code frequently and in language that employees can understand Revise the code every year with input from organizational members and stakeholders © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, © Cengage Learning 2015 Consider values that link the organization to a stakeholder orientation Attempt to find overlaps in organizational and stakeholder values 13 Corporate Codes Of Ethics Often contain six core values Trustworthiness Respect Responsibility Fairness Caring Citizenship © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, 14 Ethics Officers Ethics officers are responsible for managing the ethics and legal compliance programs Assess needs and risks Develop and distribute the code Conduct training programs for employees Confidentially answer employees’ questions Ensure government compliance Monitor and audit ethical conduct Take action on possible code violations Review and update the code © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, 15 Ethics Training And Communication Ethics training can Educate employees about policies, expectations, laws, regulations, and general social standards Raise awareness of resources and support systems Empower employees Top executives must communicate and enforce ethical standards Employees need to know whom to contact for guidance when encountering gray areas © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, 16 Goals Of Successful Ethics Training Programs Identify key risk areas employees will face Provide experience in dealing with hypothetical or disguised ethical issues within the industry through mini-cases, online challenges, DVDs, or other experiential learning opportunities Let employees know wrongdoing will never be supported in the organization and employee evaluations will take their conduct in this area into consideration Let employees know they are individually accountable for their behavior Provide ongoing feedback to employees about how they are handling ethical issues Allow a mechanism for employees to voice their concerns that is anonymous, but provides answers to key questions (24-hour hotlines) Provide a hierarchy of leadership for employees to contact when they are faced table fixhow source text with an ethicalReplace dilemmawith they not8.5, know to resolve © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, © Cengage Learning 2015 Align employee conduct with organizational reputation and branding 17 Systems to Monitor and Enforce Ethical Standards Effective programs employ various methods to measure effectiveness Observing employees Internal audits and investigations Surveys Reporting systems External audits Consistent enforcement and necessary disciplinary action are essential to a functional ethics or compliance program © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, 18 Continuous Improvement Improving a system differs little from implementing any other business strategy To improve its ethical performance, a company may change how it makes decisions Centralize decisions, or decentralize them The key is to delegate authority carefully so the organization can achieve ethical performance © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, 19 Larger Companies and Responsibility Reporting Research performed on 3,400 global companies, including the world’s largest 250 companies Source: KPMG International Corporate Responsibility Reporting Survey, 2011, http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/corporateresponsibility/Documents/2011-survey.pdf (accessed May 6, 2013) © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, 20 Common Design and Implementation Mistakes Failure to understand and appreciate goals Setting unrealistic/immeasurable objectives Unsupportive top management Ineffective or incomprehensible content Transferring an “’American” program to a firm’s international operations Designing a program that is little more than a series of lectures resulting in low recall © 2015 Cengage Learning All rights reserved May not be copied, scanned, or duplicated, in whole or in part, 21 ... the best and most ethical producers of goods and services Source: “Ten Benefits of Having an Ethics Code,” Josephson Institute Center for Business Ethics, http://josephsoninstitute.org/ business/ blog/2010/11/tenbenefits-of-having-an -ethics- code/... for Ethics/ Compliance Standards and procedures, such as codes of ethics, that are reasonably capable of detecting and preventing misconduct High-level personnel who are responsible for an ethics. .. whole or in part, 14 Ethics Officers Ethics officers are responsible for managing the ethics and legal compliance programs Assess needs and risks Develop and distribute the code