Hasil untuk "Business ethics"

B. Parmar, R. Freeman, J. Harrison et al.

Min-Dong Paul Lee

C. Hill

L. Treviño

A. Carroll

There is an impressive history associated with the evolution of the concept and definition of corporate social responsibility (CSR). In this article, the author traces the evolution of the CSR construct beginning in the 1950s, which marks the modern era of CSR. Definitions expanded during the 1960s and proliferated during the 1970s. In the 1980s, there were fewer new definitions, more empirical research, and alternative themes began to mature. These alternative themes included corporate social performance (CSP), stakeholder theory, and business ethics theory. In the 1990s, CSR continues to serve as a core construct but yields to or is transformed into alternative thematic frameworks.

R. Freeman

R. Freeman, A. Wicks, B. Parmar

D. Randall, Maria F. Fernandes

S. Valentine, Gary M. Fleischman

Tebaldo Vinciguerra

Abstract Pope Francis, head of catholic Church, passed away in 2025. He was a faith leader well-known for his appeals on issues of humanity, human rights, and development such as migration, peace, poverty alleviation, economics, and ecology. In 2023, he launched a project in the Vatican territory of Castel Gandolfo, near Rome. This initiative called Borgo Laudato si’ encompasses tourism, circular economy, agriculture, gardening, environmental sustainability, professional training for marginalized people, and education. This case study presents Pope Francis’ teaching on entrepreneurship and on “integral ecology”, a key concept of his 2015 encyclical Laudato si’ on the care of our common home. The links between Papal theory and the Borgo Laudato si’ are highlighted. The Catholic social principles applied in Castel Gandolfo are compared to entrepreneurship-related concerns and practices as well as to the Sustainable Development Goals. Its achievements and plans are analyzed according to the integral ecology framework. Open documents such as press releases, media articles, statutes and official documents have been analysed in order to present the Borgo Laudato si’. This research describes a very peculiar initiative – a part of Pope Francis’ legacy—which intends to implement Catholic social Teaching on Vatican ground as a matter of consistency and exemplarity. This project also aims to inspire business leaders to think according to integral ecology and to adopt ethical frameworks. It will take several years to assess the sustainability of this practice and the influence it can exert.

Lucía Díaz Barco, Ainoa Biurrun Garrido, M.ª de las Nieves Campos Sánchez et al.

La ética en enfermería se reconoce como esencial para garantizar cuidados de calidad, pero el personal técnico en cuidados auxiliares de enfermería (TCAE) suele carecer de formación estructurada en este ámbito, a pesar de su rol crucial en la atención al paciente. Este estudio tuvo como objetivo diseñar, implementar y evaluar una unidad educativa de ética para mejorar su preparación profesional. Se utilizó un enfoque mixto basado en la investigación acción participativa (IAP), con la participación de 27 estudiantes y seis docentes. Las herramientas incluyeron entrevistas, análisis DAFO, gamificación, simulaciones, juegos de roles y discusiones de casos. Los resultados mostraron una formación ética limitada previa, pero la capacitación mejoró la comprensión de principios bioéticos clave, como la autonomía, la confidencialidad y el consentimiento informado, aunque persistieron dificultades con la terminología técnica. Integrar educación ética en los programas de TCAE fomenta cuidados más éticos, humanos y competentes.

Victoria Moreno-Gil, Francesc Salgado de Dios

After their first years of public activity, four fact-checking sites have established themselves within the Spanish information ecosystem: Maldita.es, Newtral, Verificat, and EFE Verifica. Each with a distinct business model, their collaborative and complementary work represents the first concerted effort to combat the spread of disinformation in Spain. This research study assesses the internationalisation rates and quality of work of these sites based on the commitments outlined in the International Fact-checking Network Code of Principles. At the same time, in-depth interviews with representatives of these sites provide an overview of the efforts made to implement these standards, linked to various basic ethical aspects: transparency, accountability and public participation. The interviews were conducted after observing the declared methodology on the websites of the four outlets, as well as their daily fact-checking practice. This article represents an approach to the ethics of fact-checking in relation to the IFCN Code, which is the most widely implemented and globally recognised framework within the fact-checking movement. Despite some non-compliance with economic transparency and minor discrepancies in methodology among these Spanish outlets, the study concludes that they satisfactorily adhere to these ethical parameters, and thus their work can be considered of a high standard.

Josué Ferreira Sampaio, Lucas Benedito Fogaça Rabito, Sanderland José Tavares Gurgel et al.

A esquizofrenia é um transtorno psíquico grave, evidenciado pela distorção do pensamento, percepções, emoções, linguagem, autoconsciência e comportamento, sendo os delírios e alucinações os mais prevalentes. O objetivo deste estudo foi conhecer a percepção dos profissionais de saúde sobre a esquizofrenia e autonomia, no contexto da bioética. Estudo exploratório, transversal, do tipo narrativo de abordagem qualitativa, realizado junto a nove profissionais de saúde de uma equipe multiprofissional, atuantes em um hospital especializado em transtornos mentais, localizado na região noroeste do estado do Paraná, Brasil. Foi usada a entrevista semiestruturada e, a seguir, a análise do conteúdo que permitiu identificar as categorias: a doença mental e a vulnerabilidade do individuo e o esquizofrênico e a inserção psicosocial. Conclui-se que o manejo de pacientes com esquizofrenia é complexo e requer um alto nível de habilidades e envolvimento da equipe.

Iwona Świątczak-Wasilewska

Speechwriting is a recognized profession in politics and business, particularly in the English-speaking world where speeches are central to communication. Drawing on archival research into the Kennedy–Sorensen model of State of the Union writing and findings from the author’s survey on contemporary Speechwriting in British and American politics and business: a study of the practice, profession, and speechwriting ethics, this paper highlights how the close collaboration once exemplified by JFK and Ted Sorensen no longer reflects contemporary practice. Today speechwriters often lack access to leaders and policy deliberations, yet their communication expertise and media awareness remain vital to shaping and conveying policy.

Sui Chunhua, Deng Pinna, Li Zhixuan

The homestay industry, an essential component of rural tourism, plays a crucial role in promoting the rural industries and realizing rural revitalization strategies. Female homestay owners, as important participants in this industry, have driven the development of rural tourism and the homestay sector and benefited from it. Therefore, further research is necessary to explore how female homestay owners leverage their feminine traits to become rural tourism elites, thus becoming a significant force in developing and revitalizing rural homestays. This study considerd 30 female homestay owners in Guangdong Province as research subjects, combines the four core principles of life course theory, and employs interviews and thematic analysis to explore the bidirectional interaction mechanism between the growth of female homestay owners and the development of rural homestays. This study divides the driving forces of female homestay owner growth into personal agency, accumulation of past resources, socio-historical conditions, and social relationship networks, thereby analyzing the growth path of female homestay owners. The results indicate that female homestay owners are key in promoting rural tourism development. Under certain socio-historical conditions, they actively exercise personal agency; integrate accumulated resources with family, social, and governmental relationship networks; obtain elite status; respond to rural development needs at different stages; and contribute to developing rural tourism and the homestay industry while achieving personal growth. In the exploration phase, they rely on developing rural tourism, seizing opportunities using social relationship networks, promoting the number of homestays, improving rural living environments, and responding actively to rural homestay development needs. In the foundation-building phase, they use accumulated resources and business experience to weave social relationship networks, drive outstanding homestay practitioners, and meet the need for standardization and branding in rural homestays. In the formation phase, they return to rural tourism, shape social images, pursue social recognition, address homestay clustering and branding issues, and promote exemplary development in the rural homestay industry. The feminine traits of female homestay owners play a vital role in this process; they use traits such as affinity, delicacy, and sensitivity to enhance homestays' competitiveness and customer satisfaction, create a warm accommodation environment, and keenly capture market changes. The traditional role of women in family structures influences homestay owners' career choices. They achieved economic independence through homestay businesses, enhanced their say in the family, and supported their families. In terms of care ethics, they focus on women's development, improving the employment situation of rural women, offering training and support, promoting economic independence and self-development of rural women, and contributing to rural revitalization. This study, from the perspective of integrating micro-individuals with macro-society, provides a reference for clarifying the formation and evolution mechanism of the positive interaction between local elites and local development, offers a new perspective for understanding the role of female homestay owners in rural revitalization, and provides a rich set of empirical data and a theoretical framework for future research.

Yuliia Serpeninova, Peter Partila, Alina Raboshuk et al.

This paper analyzes and compares the non-financial reporting practices on human capital among the three largest banks operating in Slovakia: Slovenská sporiteľňa, Tatra banka, and Všeobecná úverová banka. As sustainability reporting becomes a key component of corporate transparency, ethical governance, and strategic management, human capital disclosure emerges as a crucial dimension of corporate social responsibility. The study aims to evaluate the quality, consistency, and scope of human capital disclosures in the selected banks’ annual and sustainability reports for 2023. A set of 20 key performance indicators (KPIs) was developed and grouped into four categories: basic employee characteristics, diversity and inclusion, employee development and engagement, and employee well-being. Each indicator was evaluated using a scoring methodology based on the level of transparency. Results show that Slovenská sporiteľňa demonstrated the most comprehensive reporting practices, scoring 19 out of 20 points. Tatra banka ranked second with 8.5 points, while VÚB received the lowest score of 6 points, mainly due to the absence of disaggregated data at the local level. The study highlights the variance in disclosure practices and the challenges faced by subsidiaries reporting under consolidated statements. The methodology offers a replicable tool for evaluating human capital disclosure quality and can serve as a benchmark for future analysis after the implementation of the Corporate Sustainability Reporting Directive (CSRD) in the European Union.

Raphaël Weuts, Johannes Bleher, Hannah Bleher et al.

As artificial intelligence (AI) systems permeate critical sectors, the need for professionals who can address ethical, legal and governance challenges has become urgent. Current AI ethics education remains fragmented, often siloed by discipline and disconnected from practice. This paper synthesizes literature and regulatory developments to propose a modular, interdisciplinary curriculum that integrates technical foundations with ethics, law and policy. We highlight recurring operational failures in AI - bias, misspecified objectives, generalization errors, misuse and governance breakdowns - and link them to pedagogical strategies for teaching AI governance. Drawing on perspectives from the EU, China and international frameworks, we outline a semester plan that emphasizes integrated ethics, stakeholder engagement and experiential learning. The curriculum aims to prepare students to diagnose risks, navigate regulation and engage diverse stakeholders, fostering adaptive and ethically grounded professionals for responsible AI governance.

Ramkrishna Joshi, Aniruddha Joshi

Ethics play an important role in determining the behavior of an individual under certain circumstances. Ethical or unethical behavior can be treated as a strategy of a player in a pay-off game. In this paper, we present two analytical solutions to studying time evolution of behavior of an individual from ethics perspective. We also present the effect of a third player as a perturbation to a two player game and develop a general approach for a $N$ player game. We demonstrate geometric modeling of behavioral characteristics of individuals as polytopes residing in $D$ dimensional space. We treat three player and two player games using set of differential equations that lead to time evolution of phase trajectories which reveal about the interdependencies and self dependencies of each player. We also demonstrate the effect of strategies of each player on other players in cardinal games.

Ben Fitzgerald

Models like Delphi have been able to label ethical dilemmas as moral or immoral with astonishing accuracy. This paper challenges accuracy as a holistic metric for ethics modeling by identifying issues with translating moral dilemmas into text-based input. It demonstrates these issues with contrast sets that substantially reduce the performance of classifiers trained on the dataset Moral Stories. Ultimately, we obtain concrete estimates for how much specific forms of data misrepresentation harm classifier accuracy. Specifically, label-changing tweaks to the descriptive content of a situation (as small as 3-5 words) can reduce classifier accuracy to as low as 51%, almost half the initial accuracy of 99.8%. Associating situations with a misleading social norm lowers accuracy to 98.8%, while adding textual bias (i.e. an implication that a situation already fits a certain label) lowers accuracy to 77%. These results suggest not only that many ethics models have substantially overfit, but that several precautions are required to ensure that input accurately captures a moral dilemma. This paper recommends re-examining the structure of a social norm, training models to ask for context with defeasible reasoning, and filtering input for textual bias. Doing so not only gives us the first concrete estimates of the average cost to accuracy of misrepresenting ethics data, but gives researchers practical tips for considering these estimates in research.

Tyler Garcia, Bill Bridges, Caitlin Solis et al.

Many scientists view science as value-free, despite the fact that both epistemic and non-epistemic values structure scientific inquiry. Current ethics training usually focuses on transmitting knowledge about high-level ethical concepts or rules and is widely regarded as ineffective. We argue that ethics training will be more effective at improving ethical decision making if it focuses on connecting values to science. We pull from philosophy and psychology to define ethical decision making using the Four Component Model. This model states that in order to make an ethical decision someone must consider four components: moral sensitivity, moral reasoning, moral motivation, and moral implementation. We formed a moderated fellowship of fourteen science faculty from different disciplines who met for ten sessions over the course of a year, where they discussed the values embedded in different scientific norms. We then conducted interviews before and after the year-long fellowship that involved guided reflection of scenarios where there was some kind of ethical misconduct where the scientific practice required value judgements (e.g using unpublished data in their own work). We looked at how the fellowship affected the scientists' ability to recognize ethical dimensions regarding the scenarios. We found that this fellowship improved moral sensitivity, but their moral reasoning does not improve. We outlined our approach on how to look at scientists' ethical decision making and made recommendations on how to improve our approach. This work can inform future ethical training to align better with what scientists value and introduce useful concepts from philosophy and psychology to education research in physics.