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Lesson 540 min read

Business Ethics

Corporate Social Responsibility & Ethical Decision Making

Ethics Theories

What is Business Ethics?

The study of proper business policies and practices regarding potentially controversial subjects including corporate governance, insider trading, bribery, discrimination, and social responsibility.

Utilitarianism

Actions are right if they promote the greatest happiness for the greatest number.

Focus: Consequences and outcomes

Example: A company may lay off 10 workers to save 100 jobs.

Deontology (Kant's Ethics)

Actions are right based on duties and rules, regardless of consequences.

Focus: Duties, rules, and obligations

Example: Never lie, even if lying could produce better outcomes.

Virtue Ethics

Focuses on the character of the moral agent rather than specific actions.

Key Virtues: Honesty, integrity, fairness, courage, compassion

Question: "What would a virtuous person do?"

Rights-Based Ethics

Actions are ethical if they respect the rights of individuals.

Focus: Individual rights and freedoms

Example: Right to privacy, fair wages, safe working conditions

Corporate Social Responsibility (CSR)

Definition

A business model where companies integrate social and environmental concerns into their operations and interactions with stakeholders.

Carroll's CSR Pyramid

Philanthropic

Be a good corporate citizen (donate, volunteer)

Ethical

Be ethical (do what is right, fair)

Legal

Obey the law (follow regulations)

Economic

Be profitable (foundation of business)

Benefits of CSR

  • Enhanced brand reputation
  • Customer loyalty
  • Employee engagement
  • Risk management
  • Competitive advantage

CSR Activities

  • Environmental sustainability
  • Community development
  • Employee welfare programs
  • Ethical sourcing
  • Charitable donations

Common Ethical Issues in Business

Workplace Ethics

  • Discrimination & harassment
  • Privacy violations
  • Unfair labor practices
  • Unsafe working conditions

Financial Ethics

  • Fraud and embezzlement
  • Insider trading
  • False financial reporting
  • Tax evasion

Marketing Ethics

  • False advertising
  • Deceptive pricing
  • Targeting vulnerable groups
  • Greenwashing

Environmental Ethics

  • Pollution and waste disposal
  • Resource depletion
  • Climate change impact
  • Sustainable practices

Ethical Decision-Making Process

  1. Identify the ethical issue
  2. Gather relevant facts
  3. Identify affected stakeholders
  4. Consider alternative actions
  5. Make a decision and test it
  6. Implement and reflect

Stakeholder Management

What are Stakeholders?

Any individual or group that can affect or is affected by the organization's actions, decisions, policies, practices, or goals.

Internal Stakeholders

  • Owners/Shareholders: Profit, growth
  • Employees: Fair wages, job security
  • Managers: Authority, resources

External Stakeholders

  • Customers: Quality, value, service
  • Suppliers: Fair payment, contracts
  • Community: Jobs, environment
  • Government: Taxes, compliance

Balancing Stakeholder Interests

Different stakeholders often have conflicting interests. Effective management requires:

  • Identifying all stakeholders
  • Understanding their needs and expectations
  • Prioritizing based on power and interest
  • Communicating openly and transparently
  • Finding win-win solutions when possible

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