Ethics and Law_Guiding the invisible hand to correct corporate social responsibility externalities 중에서

Ethics and Law_Guiding the invisible hand to correct corporate social responsibility externalities

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Ethical responsibility and its contribution to voluntary/ discretionary responsibility or CSR

Individual who has strong ethical responsibility engages in CSR activities, even at substantial cost, to advance the interest of others (Camerer and Fehr, 2006). Ethical responsibility is not consequential from abstract ethical philosophy and logic. It results from shared social expectations voiced by the general public in relation to what is right and fair conduct, behaviour, or practices (Bhuyan and Senapaty, 2004; Carroll, 1991; Freeman and Gilbert, 1988; Payne and Raiborn, 2001). Increasingly, managers are expected by social opinions for high level of CSR activities and performance. According to survey results (Canadian Democracy and Corporate Accountability Commission, 2002; Environics, 2000), more than 60% of citizens want business executives to go beyond profit maximisation to include broader societal objectives. However, society does not have a definitive expectation of the nature and extent of which a corporation should act in accordance with their voluntary or discretionary responsibilities. There are scope for individual manager to make the judgement and decision. Carroll argues that such voluntary act is clearly driven by managerial ethics and social norms.