Ethical Aspects of Some Related Concepts of Corporate Responsibility
Abstract
The article discusses the concepts of corporate responsibility as a concept of applied ethics and connects philosophical and social science approaches and insights. The purpose of the article, based on the constructivist interpretative paradigm, is to investigate and confront some related concepts of corporate responsibility according to their normative content, namely according to the suitability of their use as a paradigmatic theory for business ethics. Thus, the concepts of corporate social responsibility, corporate social impact (or performance) and stakeholder theory are analyzed, which also leads to the analysis of key modern concepts such as corporate responsibility, accountability and corporate citizenship, which offer an important conceptual space for understanding business ethics beyond its traditional boundaries. It turned out that the weakness of the concept of social responsibility stems from the lack of its philosophical and ethical justification regarding when and under what conditions and in what way something is a moral subject.
References
Berle, A. A. in Means, G. C. (1932) The Modern Corporation and Private Property. New York: The Macmillan Company. Dostopno: http://disciplinas.stoa.usp.br/pluginfile.php/ 106085/mod_resource/content/1/DCO0318_Aula_0_-_Berle__Means.pdf.
Bice, S. in Moffat, K. (2014) „Social licence to operate and impact assessment“, Impact Assessment and Project Appraisal, 32(4), str. 257–262. doi: 10.1080/14615517.2014.950122.
Blumer, H. (2004) „Narava simboličnega intertakcionizma“, v Adam, F. in Tomšič, M. (ur.) Kompendij socioloških teorij. Ljubljana: Študentska organizacija Univerze v Ljubljani, str. 209–221.
Bovens, M. (2007) „Analysing and Assessing Accountability: A Conceptual Framework“, European Law Journal, 13(4), str. 447–468.
Bowen, H. R. (1953) Social responsibilities of the businessman. New York: Harper & Row.
Campbell, J. L. (2018) „Corporate Social Responsibility and the Financial Crisis: Reflections on the 2017 AMR Decade Award“, Academy of Management Review, 43(4), str. 546–556.
Carroll, A. B. (1979) „A Three-dimensional Conceptual Model of Corporate Social Performance“, Academy of Management Review, (4), str. 497–505.
Carroll, A. B. (1991) „The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders“, Business Horizons, (July-August), str. 39–48.
Carroll, A. B. (2009) A History of Corporate Social Responsibility: Concepts and Practices, The Oxford Handbook of Corporate Social Responsibility. Uredil A. Crane idr. Oxford New York: Oxford University Press. doi: 10.1093/oxfordhb/9780199211593.003.0002.
Carroll, A. B. (2015) „Corporate social responsibility: The centerpiece of competing and complementary frameworks“, Organizational Dynamics. Elsevier Inc., 44(2), str. 87–96. doi: 10.1016/j.orgdyn.2015.02.002.
Carroll, A. B. (2016) „Carroll’s pyramid of CSR: taking another look“, International Journal of Corporate Social Responsibility, 1(3), str. 1–8. doi: 10.1186/s40991-016-0004-6.
Carroll, A. B. in Buchholtz, A. K. (2009) Business and society: Ethics and stakeholder management. 7th edn. Mason, OH: South-Western Cengage Learning.
Carroll, C. E. (ur.) (2013) The Handbook of Communication and Corporate Reputation. West Sussex: Willey-Blackwell.
Clark, C. E., Riera, M. in Iborra, M. (2022) „Toward a Theoretical Framework of Corporate Social Irresponsibility: Clarifying the Gray Zones Between Responsibility and Irresponsibility“, Business and Society, 61(6), str. 1473–1511. doi: 10.1177/00076503211015911.
Crane, A. in Matten, D. (2016) Business Ethics: Managing Corporate Citizenship and Sustainability in the Age of Globalization. 4th edn. Oxford: Oxford University Press.
Crane, A., Matten, D. in Moon, J. (2008) Corporations and Citizenship. Cambridge: Cambridge University Press.
Davis, J. H., Schoorman, F. D. in Donaldson, L. (1997) „Toward a stewardship theory of management“, Academy of Management Review, 22(1), str. 20–47.
Davis, K. (1973) „The Case for and Against Business Assumption of Social Responsibilities“, The Academy of Management Journal, 16(2), str. 312–322. doi: http://doi.org/10.2307/255331.
Davis, K. (1975) „Five propositions for social responsibility“, Business Horizons, 18(3), str. 19–24.
Donaldson, T. J. in Freeman, R. E. (ur.) (1994) Business as a Humanity. New York & Oxford: Oxford University Press.
European Parliament (2022) Green Deal: key to a climate-neutral and sustainable EU. Dostopno: https://www.europarl.europa.eu/news/en/headlines/society/20200618STO81513/green-deal-key-to-a-climate-neutral-and-sustainable-eu.
Evans, D. C. in Evans, G. E. (2014) „Stakeholder Interests from Behind the Veil: A Rawlsian Approach to Ethical Corporate Governance“, Management and Organizational Studies, 1(2), str. 148–154. doi: 10.5430/mos.v1n2p148.
Freeman, R. E. (1984) Strategic Management: A Stakeholder Approach. Boston [etc.]: Pitman Publishing.
Freeman, R. E. (2008) Managing for Stakeholders, Darden School of Business.
Freeman, R. E., Kujala, J. in Sachs, S. (ur.) (2017) Stakeholder Engagement: Clinical Research Cases. Cham: Springer International Publishing. doi: 10.1007/978-3-319-62785-4.
Freeman, R. E. in McVea, J. (2001) „A Stakeholder Approach to Strategic Management“, v Hitt, M. in Freeman, R. E. (ur.) Working Paper. Oxford & Malden, MA: Blackwell Publishers, str. 189–207. doi: 10.2139/ssrn.263511.
Friedman, M. (1970) „The Social Responsibility of Business Is to Increase Its Profits“, The New York Times Magazine. 13rd September 1970, str. 12. Dostopno: http://www.nytimes.com/1970/09/13/archives/article-15-no-title.html.
Goffman, E. (1974) Fram analysis: An essay on the organization of experience. Harmondworth: Penguin Books.
Guba, E. G. in Lincoln, Y. S. (2005) „Paradigmatic controversies, contradictions, and emerging confluences“, v Denzin, N. K. in Lincoln, Y. S. (ur.) The Sage Handbook of Qualitative Research. Thousand Oaks: SAGE Publications, str. 191–215.
Halbig, C. in Henning, T. (ur.) (2012) Die neue Kritik der instrumentellen Vernunft. Berlin: Suhrkamp Verlag.
Homann, K. in Lűtge, C. (2005) Einfűhrung in die Wirtschaftsethik. Műnster: Lit Verlag.
Hurst, B., Johnston, K. A. in Lane, A. B. (2020) „Engaging for a social licence to operate (SLO)“, Public Relations Review. Elsevier Ltd, 46(4). doi: 10.1016/j.pubrev.2020.101931.
IoDSA (2016) King IV: Report on Corporate Governance for South Africa 2016. Institute of Directors Southern Africa.
ISO (2010) Slovenski standard SIST ISO 26000:2010: Napotki za družbeno odgovornost. Ljubljana: Slovenski inštitut za standardizacijo.
ISO (2017) ISO 26000 and OECD Guidelines: Practical overview of the linkages. Geneva: The International Organization for Standardization (ISO) and the Organisation for Economic Co-operation and Development (OECD).
Johansson, C. (2007) „Goffman’s sociology: An inspiring resource for developing public relations theory“, Public Relations Review, 33(3), str. 275–280. doi: 10.1016/j.pubrev.2007.05.006.
Koehn, D. (2019) Toward a New (Old) Theory of Responsibility: Moving beyond Accountability. Cham: Springer. doi: https://doi.org/10.1007/978-3-030-16737-0.
Kuhn, T. in Lee Ashcraft, K. (2003) „Corporates Candal and the Theory of the Firm: Formulating the Contributions of Organizational Communication Studies“, Management Communication Quarterly, 17(1), str. 20–57. doi: 10.1177/0893318903253421.
Lansbury Hall, N. in Jeanneret, T. (2015) „Social licence to operate : An opportunity to enhance CSR for deeper communication and engagement“, Corporate Communications: An International Journal, 20(2), str. 212–227.
Lawrence, T. B. in Shadnam, M. (2015) „Institutional Theory“, v Wolfgang Donsbach (ur.) The Concise Encyclopedia of Communication. Malden, MA [et al.]: Blackwell Publishing, str. 265–266.
Lu, J. idr. (2021) „Assessment of corporate social responsibility by addressing sustainable development goals“, Corporate Social Responsibility and Environmental Management, 28(2), str. 686–703. doi: 10.1002/csr.2081.
McKeon, R. (1957) „The development and the significance of the concept of responsibility“, Revue Internationale de Philosophie, IX(39), str. 3–32.
Melé, D. (2009) „Corporate Social Responsibility Theories“, v Crane, A. idr. (ur.) The Oxford Handbook of Corporate Social Responsibility. Oxford: Oxford University Press, str. 1–33. doi: 10.1093/oxfordhb/9780199211593.003.0003.
Mill, J. S. (2019) Complete Works of John Stuart Mill (1806-1873). Hastings, East Sussex: Delphi Classics.
Neuhäuser, C. (2016) „Unternehmensverantwort“, v Heidbrink, L., Langbehn, C., in Loh, J. (ur.) Handbuch Verantwortung. Wiesbaden: Springer VS, str. 765–789.
Rawls, J. (2006) Gerechtigkeit als Fairness. Frankfurt: Suhrkamp Verlag.
Sacconi, L. idr. (ur.) (2011) Corporate Social Responsibility and Corporate Governance: The Contribution of Economic Theory and Related Disciplines. New York: Palgrave Macmillan. Dostopno: http://www.un.org/en/ecosoc/newfunct/pdf/leisinger-schmitt_corporate_responsibility_and_corporate_philanthropy.pdf.
Schedler, A. (1999) „Conceptualizing Accountability“, v Schedler, A., Diamond, L. J., in Plattner, M. F. (ur.) The Self-Restraining State: Power and Accountability in New Democracies. Boulder, CO, London: Lynne Rienner Publisher, Inc., str. 13–28.
Scherer, A. G. in Palazzo, G. (2008) Handbook of Research on Global Corporate Citizenship. Uredil A. G. Scherer in G. Palazzo. Cheltenham, UK, Northampton, MA, USA: Edward Elgar. Dostopno: http://books.google.com/books?hl=en&lr=&id=jAyLb8jTZN0C&oi=fnd&pg=PR1&dq=Handbook+of+Research+of+Global+Corporate+Citizenship&ots=V34yKIvben&sig=ibU5CdDtuG9y0nV1lO9UYzptsS8.
Scherer, A. G. in Palazzo, G. (2011) „The New Political Role of Business in a Globalized World: A Review of a New Perspective on CSR and its Implications for the Firm, Governance, and Democracy“, Journal of Management Studies, 48(4), str. 899–931. doi: 10.1111/j.1467-6486.2010.00950.x.
Sethi, S. P. (2008) „Defining the Concept of Good Corporate Citizenship in the Context of Globalization: A Paradigm Shift from Corporate Social Responsibility to Corporate Social Accountability“, v Scherer, A. G. in Palazzo, G. (ur.) Handbook of Research on Global Corporate Citizenship. Cheltenham, UK, Northampton, MA, USA: Edward Elgar, str. 74–98.
Solomon, J. in Solomon, A. (2004) Corporate Governance and Accountability. West Sussex: Willey-Blackwell, John Wiley & Sons.
Statistični urad Republike Slovenije (2022) Kazalniki ciljev trajnostnega razvoja, Kazalniki SDG. Dostopno: https://www.stat.si/Pages/cilji.
Steyn, B. in de Beer, E. (2012a) „Conceptualising strategic communication management (SCM) in the context of governance and stakeholder inclusiveness“, Communicare, 31(2), str. 29–55.
Steyn, B. in de Beer, E. (2012b) „Strategic role of public relations in the process of ‘integrated reporting’: An exploratory study“, Sinergie rivista di studi e ricerche, 88, str. 53–72.
Steyn, B. in Niemann, L. (2014) „Strategic role of public relations in enterprise strategy, governance and sustainability: A normative framework“, Public Relations Review, 40(2), str. 171–183. doi: 10.1016/j.pubrev.2013.09.001.
United Nations (2012) Guiding Principles on Business and Human Rights: Implementing the United Nations ‘Protect, Respect and Remedy’ Framework. Geneva: Publishing service, United Nations. doi: 10.4324/9780429290817-17.
United Nations (2022) Transforming our world: the 2030 Agenda for Sustainable Development. Dostopno: https://sdgs.un.org/2030agenda.
Vogrinc, J. (2008) Kvalitativno raziskovanje na pedagoškem področju. Ljubljana: Pedagoška fakulteta.
Weber, M. (1922) Economie et société. Paris: Librairie Plon.
Weber, M. (1986) Metodologija društvenih nauka. Zagreb: Globus.
Weber, M. (1999) Vlast i politika. Zagreb: Hrvatsko sociološko društvo.
Weber, M. (2004) „Temeljni sociološki pojmi“, v Adam, F. in Tomšič, M. (ur.) Kompendij socioloških teorij. Ljubljana: Študentska organizacija Univerze v Ljubljani, str. 57–73.
Williams, B. (1985) Ethics and the Limits of Philosophy. Cambridge, MA: Harvard University Press.
Wood, D. J. idr. (2006) Global business citizenship: A transformative framework of ethics and sustainable capitalism. New York: M.E. Sharpe.
Yamane, T. in Kaneko, S. (2021) „Impact of raising awareness of Sustainable Development Goals: A survey experiment eliciting stakeholder preferences for corporate behavior“, Journal of Cleaner Production. Elsevier Ltd, 285, str. 125291. doi: 10.1016/j.jclepro.2020.125291.
Copyright (c) 2022 Vida Sruk, Pedja Ašanin Gole

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The authors retain rights under the Creative Commons Attribution-ShareAlike 4.0 International CC BY-SA 4.0. Authors assign copyright or license the publication rights in their articles, including abstracts, to MIP=JIBM. This enables us to ensure full copyright protection and to disseminate the article, and of course MIP=JIBM, to the widest possible readership in electronic format. Authors are themselves responsible for obtaining permission to reproduce copyright material from other sources.