Corporate Moral Responsibility and the Moral Audit: Challenges for Refuse Relief Inc.  

Oleh:

Ostapski, S. Andrew ; Isaacs, Camille N.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 11 no. 3 (Mar. 1992), page 231-239.
Topik: Corporate Moral Responsibility; Moral Audit

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.14 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Much debate has occurred as to whether or nor moral responsibility should be ascribed to corporate entities. The present study advances the theory that moral responsibility is a self-imposed or attributable aspect of corporate operations which extends beyond the parameters established by law. In this context, the corporation msut consciously endeavor to discharge its moral responsibility to avoid, minimize, climinate and compensate for the potential or actual harm which its operations cause. To achieve this objective, consideration is given to the establishment of a Moral Audit Committee, an internal monitoring mechanism, with a proposed generic structure. The corporate Mission Statement and Code of Ethics play a vital role as well in building an institutional environment which supports this self-appraisal process. With this system in place, the ambit of a Moral Audit is then examined. This study concludes with a case analysis, which partly depcits the Moral Audit process.

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