文章基本信息

标题：Corporate Governance and Ethics: Shareholder Reality, Social Responsibility or Institutional Necessity?
本地全文：下载
作者：Vincent Dessain ; Olivier Meier ; Vicente Salas 等
期刊名称：M@n@gement
印刷版ISSN：1286-4892
出版年度：2008
卷号：11
期号：2
出版社：D M S P Research Center
摘要：This introduction to the special issue on governance and ethics situates the question inexisting theoretical frameworks, highlights stakes and implications, and discusses thedifferent ways in which companies are perceived. New approaches give rise to a morefundamental reflection on a new stakeholder type of governance and the developmentof ethical conduct. Ethics has thus become one of the reference values upon which anew pact should be built between the various actors of the organization concerning gov-ernance. Ethical behaviour in governance is defined as the way in which a company.sstakeholders try to manage collective action from the perspective, and in the interest, ofthe majority, thus avoiding damaging behaviours, and through a better control of thepower and responsibilities of the company.s managers. In the area of governance, there-fore, ethics aims at raising awareness of the others. rights and common needs, byimposing some principles of minimum requirement. From this point of view, ethical gov-ernance must be seen as a system of shared and transparent governance which seeksto establish the general frameworks and guidelines for managers of large companies, byenforcing the values of transparency, responsibility and professionalism. For this reason,a stronger link between ethics and governance has to contribute to help the company.sstakeholders to behave, in their decisions and actions, in a way which is acceptable, rea-sonable and in conformity with given values of reference. Nevertheless, notwithstandingthese positive actions, it should be stressed that a company forms part of the businessworld, and as such has to create value and generate profits. Indeed, other reasonsshould be highlighted, such as the capacity to generate value for the client and all otherstakeholders in an equitable and responsible way, thanks to a better and continuousadaptation of its products and services to new needs and market expectations. Contri-butions to the special issues are also introduced