Summary
Contents
Subject index
The ethical and legal scandals at Enron, WorldCom, Tyco and many other businesses in the United States, Europe and Asia have shaken people’s confidence in business. Corporate Integrity and Accountability seeks to address questions of corporate integrity as they arise for financial reporting, executive compensation, globalization, and business ethics itself. The chapters are the product of leading business ethicists—both academic and practitioner—in the U.S. and Europe, resulting in the application of different methodologies, sources, and forms of argument. This gives the reader a sense not only of the complexity of some of the ethical issues business faces, but also the richness of the various resources that are available to address these issues.
Law, Accountability, and Globalization
Law, Accountability, and Globalization
In the United States, business ethics as a field began when the focus of concern shifted from the individual person in business to the corporation (see De George, 1987).1 By the ‘80s, when corporations on a large scale started to adopt codes of corporate conduct, it was important for those interested in ethical issues and in the incorporation of ethics in firms to distinguish legal compliance from moral requirements and ideals. The emphasis at the time was necessary to prevent a simple equation by many firms of the ethical with the legal. But in the process the close relation between law and ethics was more or less ignored by those in business ethics in favor of a ...
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