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Ethics and compliance programs for a new business narrative: A Kohlberg-based moral valuing model for diagnosing commitment at the top
dc.contributor.author | Hernández Cuadra, María de la Esperanza | es-ES |
dc.contributor.author | Fernández Fernández, José Luis | es-ES |
dc.date.accessioned | 2024-04-25T07:39:27Z | |
dc.date.available | 2024-04-25T07:39:27Z | |
dc.date.issued | 2024-03-21 | es_ES |
dc.identifier.issn | 0045-3609 | es_ES |
dc.identifier.uri | https://doi.org/10.1111/basr.12345 | es_ES |
dc.description | Artículos en revistas | es_ES |
dc.description.abstract | . | es-ES |
dc.description.abstract | 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. | en-GB |
dc.format.mimetype | application/pdf | es_ES |
dc.language.iso | en-GB | es_ES |
dc.rights | es_ES | |
dc.rights.uri | es_ES | |
dc.source | Revista: Business and Society Review, Periodo: 1, Volumen: 129, Número: 1, Página inicial: 79, Página final: 95 | es_ES |
dc.title | Ethics and compliance programs for a new business narrative: A Kohlberg-based moral valuing model for diagnosing commitment at the top | es_ES |
dc.type | info:eu-repo/semantics/article | es_ES |
dc.description.version | info:eu-repo/semantics/publishedVersion | es_ES |
dc.rights.holder | Derechos editoriales | es_ES |
dc.rights.accessRights | info:eu-repo/semantics/restrictedAccess | es_ES |
dc.keywords | . | es-ES |
dc.keywords | .ethics and compliance programs, managers' moral valuing, responsible business | en-GB |
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