[국제경영]기업 윤리 강력 및 사회적 책임(영문)

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As another aspect of enterprise ethics, we can mention social responsibility is an ethical or ideological theory that an entity has a responsibility to the society. This responsibility can be "negative", meaning there is exemption from blame or liability, or it can be "positive," meaning there is a responsibility to act beneficently. Archie B. Carrol, who is a famous American scholar in business studies, specifies the responsibilities of businesses into the following four categories: philanthropic responsibility, ethical responsibility, legal responsibility and lastly economic responsibility. To explain more, economic responsibility includes producing goods and services for the consumers and fairly distributing economic benefits. So depending on the time period and different situations, the types of social responsibilities may vary. We can also say that being ethical includes being socially responsible.
When we hear the word ‘ethics’, we tend to think only about human rights issues. But enterprise ethics includes way more ideas than that. Enterprise ethics could be divided into many different categories: finance, human resource management, sales, marketing, advertising, production, property rights, technology, etc.
Firstly, ethics in finance includes issues like misleading financial analysis, earnings management, fraud, manipulating financial markets, excessive payments made to CEOs and top management, bribery and many others. Such financial activities could be practiced for the interests of the company and its shareholders but they could also be anti-competitive or offend against the values of the society.
MCI, Inc., an American telecommunications subsidiary of Verizon Communication, was going through a hard time in 2000 when the telecommunications industry entered a downturn. To raise the price of its stocks, fraud was accomplished in two ways: underreporting line costs by capitalizing these costs on the balance sheet rather than expensing them and by inflating revenues with bogus accounting entries from corporate unallocated revenue accounts. In 2002, auditors found about 3.8 billion dollars in fraud. The company’s total assets had been inflated by around 11 billion dollars. Its top managers either got fired or resigned. Such fraud makes external investors to make wrong decisions when the fund could actually be used in more beneficial businesses (to the society). As a result of such fraud in accounting, US devised Sarbanes-Oxley act which requires the top managers to have the basic knowledge of financial accounting and the independence of auditors.
Next is about ethics of human resource management. It includes all the issues regarding the discrimination on the bases of age, gender, race, religion, disabilities, weight, attractiveness or any other discriminatory factors. Other than that, there are issues related to affirmative action, sexual harassment, occupational safety, health, privacy (workplace surveillance), fairness of the employment contract and th
참고문헌
http://en.wikipedia.org/wiki/Business_ethics
http://en.wikipedia.org/wiki/Social_responsibility
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