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Wyświetlanie 1-2 z 2
Tytuł:
New trends in codes of ethics: Czech business ethics preferences by the dawn of COVID-19
Autorzy:
MacGregor Pelikánová, Radka
MacGregor, Robert Kenyon
Černek, Martin
Powiązania:
https://bibliotekanauki.pl/articles/19233722.pdf
Data publikacji:
2021
Wydawca:
Instytut Badań Gospodarczych
Tematy:
code of conduct
code of ethics
COVID-19
ethical reasoning
enterprise sustainability
Opis:
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.
Źródło:
Oeconomia Copernicana; 2021, 12, 4; 973-1009
2083-1277
Pojawia się w:
Oeconomia Copernicana
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The nature and meaning of the Directive 2013/34/EU on financial statements according to the CJ EU
Autorzy:
Kenyon MacGregor, Robert
MacGregor Pelikánová, Radka
Powiązania:
https://bibliotekanauki.pl/articles/1356650.pdf
Data publikacji:
2020-06-17
Wydawca:
Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
Tematy:
Court of Justice of the EU
financial and non-financial reporting
Directive 2013/34/EU
Opis:
The Directive 2013/34/EU is a fundamental part of European Union (EU) legislation harmonising the regime of financial and non-financial reporting throughout the entire EU, including reporting about corporate social responsibility (CSR). Inasmuch as its transposition deadline expired in 2015, it is possible and also highly elucidating to holistically study its nature and actual transposition. A related literature summing up, accompanied with a legislation and transposition review compiled via the EUR-Lex database, makes for a solid foundation for a holistic and critical exploration of the related case law of the ultimate judicial authority for the interpretation and application of the Directive 2013/34/EU, namely the Court of Justice of the EU (CJ EU). Researching this case law within the Curia database brings forth an interesting meta-analysis, refreshed by Socratic questioning, which reveals the approach of the CJ EU to the Directive 2013/34/EU. The hypothesis suggests that this case law of the CJ EU offers valuable and as-yet hitherto-neglected indices, signifiers about the EU conforming to the perception of the nature and meaning of the Directive 2013/34/EU. These indices could be pivotal for further improvement of the harmonized regime of financial and non-financial reporting, for the boosting of CSR and also for supporting European integration and its legitimacy.
Źródło:
Central European Economic Journal; 2019, 6, 53; 246 - 261
2543-6821
Pojawia się w:
Central European Economic Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-2 z 2

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