New trends in codes of ethics: Czech business ethics preferences by the dawn of COVID-19

IF 7.6 1区经济学 Q1 ECONOMICS

Oeconomia Copernicana Pub Date : 2021-12-21 DOI:10.24136/oc.2021.032

Radka MacGregor Pelikánová, Robert K. Macgregor, M. Černek

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引用次数: 13

Abstract

Research background: The morality and sustainability depend upon the active engagement of all stakeholders. Businesses might have to observe minimum standards via their corporate social responsibility (CSR), but this does not imply any mandatory and enforceable requirements for their internal documents. Crises such as the COVID-19 pandemic magnify differences and might impact the perception and commitment to ethics and modify preferences. Purpose of the article: Since it is up to each and every business whether it will issue Codes of Ethics or Codes of Conduct (Codes) and how they will project ethical principles, values and concerns in them, it is both illuminative and instrumental to conduct a massive theoretical and literature review, to identify five aspects for exploration of Codes: (i) human nature (ii) moral values (iii) ethical principles, (iv) reasoning and (v) sustainability pillars, and to perform such an exploration via a case study at the dawn of the COVID-19 pandemic. Methods: Based on a massive theoretical and literature review, five aspects for exploration have been identified and employed in a case study involving twenty Codes of the largest Czech businesses, while focusing on their preferences. This is to be achieved by a holistic advanced content analysis employing meta-analysis and manual Delphi method with Likert scoring by a panel of experts. Findings & value added: The case study reveals that generally Codes prefer (i) Socrates´ perception of human nature, (ii) respect and responsibility as moral values, (iii) the principle of solidarity, (iv) social contract and deontological reasoning and (v) the sustainability social pillar. These findings demonstrate discrepancies and inconsistencies between and also within these Codes, which often paternalistically reject the multi-stakeholder approach that is needed to overcome COVID-19. This litigates for the appropriateness of this new methodology and encourages further longitudinal case studies entailing more jurisdictions and industries.

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道德准则的新趋势:新冠疫情来临之际捷克的商业道德偏好

研究背景：道德和可持续性取决于所有利益相关者的积极参与。企业可能必须通过其企业社会责任（CSR）遵守最低标准，但这并不意味着对其内部文件有任何强制性和可执行的要求。新冠肺炎大流行等危机放大了差异，可能会影响对道德的认知和承诺，并改变偏好。文章的目的：由于是否发布道德准则或行为准则（准则），以及他们将如何在其中体现道德原则、价值观和关注点，取决于每一家企业，因此进行大规模的理论和文献综述既有启发性，也有助于，确定探索准则的五个方面：（i）人性（ii）道德价值观（iii）伦理原则、（iv）推理和（v）可持续性支柱，并在新冠肺炎大流行开始时通过案例研究进行这种探索。方法：在大量理论和文献综述的基础上，确定了五个方面的探索，并在一个涉及捷克最大企业的20个代码的案例研究中使用，同时重点关注他们的偏好。这将通过采用荟萃分析和专家小组Likert评分的手工Delphi方法进行整体高级内容分析来实现。研究结果和附加值：案例研究表明，《法典》通常倾向于（i）苏格拉底对人性的看法，（ii）作为道德价值观的尊重和责任，（iii）团结原则，（iv）社会契约和义务论推理，以及（v）可持续性社会支柱。这些发现表明，这些准则之间以及内部存在差异和不一致，这些准则往往家长式地拒绝克服新冠肺炎所需的多利益相关者方法。这为这种新方法的适当性提起诉讼，并鼓励进一步的纵向案例研究，涉及更多的司法管辖区和行业。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Oeconomia Copernicana ECONOMICS-

CiteScore

13.70

自引率

5.90%

发文量

审稿时长

24 weeks

期刊介绍： The Oeconomia Copernicana is an academic quarterly journal aimed at academicians, economic policymakers, and students studying finance, accounting, management, and economics. It publishes academic articles on contemporary issues in economics, finance, banking, accounting, and management from various research perspectives. The journal's mission is to publish advanced theoretical and empirical research that contributes to the development of these disciplines and has practical relevance. The journal encourages the use of various research methods, including falsification of conventional understanding, theory building through inductive or qualitative research, first empirical testing of theories, meta-analysis with theoretical implications, constructive replication, and a combination of qualitative, quantitative, field, laboratory, and meta-analytic approaches. While the journal prioritizes comprehensive manuscripts that include methodological-based theoretical and empirical research with implications for policymaking, it also welcomes submissions focused solely on theory or methodology.