商业道德笔记主题工具报告过去问题notes for business ethics t5NOTES FOR BUSINESS ETHICST5.pdf

NotesforBusinessEthics

Topic5:CSR,standards,toolsandreporting

Pastquestions:

1.Criticallyevaluatethe‘businesscase’forcorporatesustainabilityreporting.

2.Whatdoyouunderstandbytheterm‘sustainability’?HowsuccessfulhaverecentWestern

Europeansocialandenvironmentalreportinginitiativesbeeninmeasuringthesustainability,or

otherwise,ofcorporateactivities?

3.Despiteitsattachmenttonotionsofstakeholderdialogueandengagement,currentcorporate

practiceinsocialandsustainabilityreportingismoreconcernedwithmattersofstakeholder

managementthanwithincreasingcorporateaccountability.Discuss.

Contents:

-NatureandevolutionofBEMandCSR

-Currenttheoryandpracticeregardingthemanagementofstakeholderrelationships

-Thedevelopmentofsocial,ethical,andenvironmentalaccounting,auditingandreportingtools

也就是说这部分考的重点有2个，1）sustainability;2)socialaccounting

BasicConcepts：

BusinessEthicsManagement(BEM):thedirectattempttoformallyorinformallymanageethical

issuesorproblemsthroughspecificpolicies,practicesandprogrammes.

Standardsofethicalbehaviour:codesofethics

Definition:codesofethicsarevoluntarystatementsthatcommitorgtospecificbeliefs,valuesand

actionsandthatsetoutappropriateethicalbehaviourforemployees

Effectiveness:

-izetheparticipationoforgmembersinthedevelopmentstageinordertoencourage

commitment

-Inorderforcodestohavecredibility,companiesmustbewillingtodisciplineemployeesfound

inbreachofthem

-Follow-through(e.g.detectionofviolations)tendedtobemoreinfluentialonemployee

behaviourthanthemerepresenceofa