Revistas
Revista:
SUSTAINABILITY ACCOUNTING, MANAGEMENT AND POLICY JOURNAL
ISSN:
2040-8021
Año:
2023
Vol.:
14
N°:
5
Págs.:
917 - 921
Revista:
IBERICA
ISSN:
1139-7241
Año:
2022
N°:
43
Págs.:
235 - 260
Academic interest in corporate discourse has been increasing in recent years. This paper examines how the Sustainable Development Goals (SDGs) have influenced the structure of the discourse employed in corporate social responsibility reports, taking as a specific case the non-financial reports produced by CaixaBank. We employed a hybrid analytical method, using some techniques from corpus linguistics and framing analysis. In the non-financial reports from 2013 to 2017, a clear master frame was found, involving a negative evaluation of the influence of the economic crisis. In contrast, discourse concerning the SDGs forms the backbone of the 2018 and 2019 reports. From the point of view of linguistic/discursive methodology, this study shows how the use of corpus linguistics techniques in combination with framing analysis can facilitate an examination of the changes in corporate discourse on sustainability, providing an effective method of studying non-financial reports.
Revista:
JOURNAL OF BUSINESS ETHICS
ISSN:
0167-4544
Año:
2019
Vol.:
155
N°:
4
Págs.:
981 - 994
The purpose of this paper is to analyze the virtue of temperance as a moral competence in professional performance. The analysis relies on three different streams of literature: virtue ethics, positive psychology and competency-based management. The paper analyzes how temperance is defined in each of these perspectives. The paper proposes an integrative definition of temperance as "moral competence" and summarizes behaviors in business environments in which temperance plays a role.
Revista:
JOURNAL OF BUSINESS ETHICS
ISSN:
0167-4544
Año:
2017
Vol.:
145
N°:
4
Págs.:
671 - 679
Christian ethics applied to economics and business has a long tradition. This dates back at least to the thirteenth century, with noteworthy developments in the four following centuries and again in the last century. Christian faith and reason intertwine to bring about principles, criteria, and guidelines for action and a set of virtues with relevance for economic activity. Christian spirituality, with 2000 years of history, has been embedded in Christianity from its beginning, but the application to modern business activity is relatively recent. This article introduces a special issue which, we hope, will make its own small contribution to the developments of both Christian ethics and spirituality in the leading business organizations. After a short historical overview and a consideration of the current situation of Christian ethics and spirituality in business, we introduce the papers selected for this issue.
Revista:
JOURNAL OF BUSINESS ETHICS
ISSN:
0167-4544
Año:
2013
Vol.:
113
N°:
4
Págs.:
563-565
An introduction is presented in which the editor discusses various reports within the issue on topics including philosopher Immanuel Kant's moral philosophy in regards to questions of moral sentiments and personal character, moral decision making models, and corporate transparency.
Revista:
JOURNAL OF BUSINESS ETHICS
ISSN:
0167-4544
Año:
2013
Vol.:
113
N°:
4
Págs.:
611-625
In a previous essay (Sison and Fontrodona ), we defined the common good of the firm as collaborative work, insofar as it provides, first, an opportunity to develop knowledge, skills, virtues, and meaning (work as praxis), and second, inasmuch as it produces goods and services to satisfy society's needs and wants (work as poiesis). We would now like to focus on the participatory aspect of this common good. To do so, we will have to identify the different members of the firm as a community, drawing from corporate citizenship literature and stakeholder theory. Afterward, we will explore both the manner and the intensity of these different members' participation and its impact on the firm's common good.
Revista:
BUSINESS ETHICS QUARTERLY
ISSN:
1052-150X
Año:
2012
Vol.:
22
N°:
2
Págs.:
207-210
Virtue ethics, the authors believe, is distinct and superior to other options because it considers, in the first place, which preferences are worth pursuing, rather than just blindly maximizing preferences, and it takes into account intuitions, emotions and experience, instead of acting solely on abstract universal principles. Moreover, virtue ethics is seen as firmly rooted in human biology and psychology, particularly in our freedom, rationality, and sociability. Work, business, and management are presented as vital areas for the development of virtues, not the least with a view to human flourishing. We conclude by introducing the articles included in this special issue.
Revista:
HARVARD-DEUSTO MARKETING Y VENTAS
ISSN:
1133-7672
Año:
2012
N°:
109
Págs.:
26 - 32
Revista:
BUSINESS ETHICS QUARTERLY
ISSN:
1052-150X
Año:
2012
Vol.:
22
N°:
2
Págs.:
211-246
This article proposes a theory of the firm based on the common good. It clarifies the meaning of the term "common good" tracing its historical development. Next, an analogous sense applicable to the firm is derived from its original context in political theory. Put simply, the common good of the firm is the production of goods and services needed for flourishing, in which different members participate through work. This is linked to the political common good through subsidiarity. Lastly, implications and challenges arising from the positing of work as the common good of the firm are explored.
Revista:
JOURNAL OF BUSINESS ETHICS
ISSN:
0167-4544
Año:
2011
Vol.:
100
N°:
1
Págs.:
99-107
Caritas in Veritate (CV) poses a challenge to the business community when it asks for ¿a profoundly new way of understanding business enterprise (CV 40). The paper proposes the concept of the common good as a starting point for the discussion and sketches a definition of the common good of business as the path toward an answer for this challenge. Building on the distinction between the material and the formal parts of the common good, the authors characterize profit as the material part of the common good of business and work as the formal part that expresses the essential significance of business.
Revista:
Universia Business Review
ISSN:
1698-5117
Año:
2011
N°:
30
Págs.:
80 - 94
unque se oigan muchas voces a favor de un enfoque estratégico de la RSE, parece que en el caso de las Pymes todo se acaba en fomentar la sensibilización hacia estas cuestiones. En este artículo proponemos avanzar en la implementación de la RSE en las Pymes, desde un enfoque superficial a otro estratégico, empezando por preguntar si es posible hablar de una RSE estratégica en una empresa que ni siquiera tiene estrategia. El artículo presenta un caso práctico, así como una serie de factores de éxito, y algunos puntos a tener en cuenta en esta relación entre RSE y estrategia. La RSE se presenta como un posible camino para profesionalizar una Pyme.
Revista:
Universia Business Review
ISSN:
1698-5117
Año:
2011
N°:
30
Págs.:
12 - 21
El artículo sirve de Introducción a un número especial de Universia Business Review sobre ética de la empresa. La ética se ocupa de analizar las acciones humanas en tanto que a través de esas acciones los seres humanos nos hacemos mejores o peores. Desde esta perspectiva, la dimensión ética de la actividad empresarial y del trabajo profesional hay que verla como una necesidad, más allá de que en determinados momentos esté más o menos de moda. Se plantean algunas dificultades para una correcta comprensión de la ética empresarial: la falta de sensibilidad por parte de las personas; el diseño de las organizaciones, que favorecen u obstaculizan el comportamiento ético; una reflexión sobre el papel de la empresa en la sociedad. El artículo finaliza con una breve presentación de los artículos que componen este número.