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Título : | Ethics and compliance programs for a new business narrative: A Kohlberg-based moral valuing model for diagnosing commitment at the top |
Autor : | Hernández Cuadra, María de la Esperanza Fernández Fernández, José Luis |
Fecha de publicación : | 21-mar-2024 |
Resumen : | . A genuine commitment to ethics and compliance (E&C) programs means that top management adopt them for what they represent and not for other purposes. Only then can they truly build socially responsible behavior and a successful and sustainable business, as stated in the latest international standard for compliance management practice (ISO 37301:2021), which we found to be consistent with a new business narrative as conceptualized in Freeman's work. However, it also requires that top managers place a moral value on these practices, rather than simply using them for instrumental reasons. Building on Kohlberg's six stages of moral development as applied to managers' moral thinking, this manuscript offers a model to explain how top managers' moral valuing of these practices varies along a moral reasoning continuum, resulting in four distinct modes. It also theorizes that each mode of moral valuing yields an archetype of E&C programs. It thus offers a new approach that contributes to the business ethics and management literature by incorporating a morally grounded perspective on the adoption and implementation of E&C practices and how it might shape their features and characteristics. It also aims to improve professional practice and business contributions to Freeman's ideas through genuine ethics-based E&C programs. |
Descripción : | Artículos en revistas |
URI : | https://doi.org/10.1111/basr.12345 |
ISSN : | 0045-3609 |
Aparece en las colecciones: | Artículos |
Ficheros en este ítem:
Fichero | Tamaño | Formato | |
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20244219307824_Articulo publicado 23 marzo 2024.pdf | 2,91 MB | Adobe PDF | Visualizar/Abrir Request a copy |
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