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circles as moral philosophy； is concerned with classifying； defending； and
proposing concepts of right and wrong behaviour in the way in which
we discharge our responsibilities。 While many responsibilities lie within
the scope of the law； shareholders’ protection； discrimination at work；
misleading advertising and so forth （see Chapter 6 for more on business
law）； both in those areas and in the grey area that surrounds them lies the
province of ethics and social responsibility。 Right and wrong in themselves
are o。。en not too difficult to separate out。 The problem usually stems from
peting ‘rights’ – giving shareholders a be。。er return vs saving the planet；
for example； and the inherent selfishness of humans。 Many； if not all； of our
actions are triggered by self…interest。 In fact； much of the justification for
capitalism’s a。。raction lies in the ‘invisible hand’ theory advanced by Adam
Smith in his defining book； The Wealth of Nations （1776）：
Every individual。 。 。 generally； indeed； neither intends to promote the public
interest； nor knows how much he is promoting it。 By preferring the support
9
222 The Thirty…Day MBA
of domestic to that of foreign industry he intends only his own security； and
by directing that industry in such a manner as its produce may be of the
greatest value； he intends only his own gain； and he is in this； as in many
other cases； led by an invisible hand to promote an end which was no part of
his intention。
Unfortunately； the invisible hand suggests only that businesses and consumers；
in being selfish； may by accident do good； not that their actions are
made ethical in the process。 Many purely selfish actions； say by operating
a cartel to rip off consumers； or adopting a polluting production process
purely to boost the bo。。om line； fall firmly into the unethical bracket。 Even
overtly ethical actions； for example when a business gives to charity or
supports a ‘not for profit’ event； such as Coca…Cola’s sponsorship of the
Olympic Games over an 80…year period； can prove ethically questionable。
In the first place Coca…Cola； McDonald’s； Samsung and the other Olympics’
sponsors hope for a share of the huge marketing benefits that accrue from
such association。 Secondly； supporting the Games may be the ‘right’ thing
to do； but supporting the 2008 host country； China； a regime with a questionable
human rights track record； may well be ‘wrong’。
Business ethics defines the categories of duty for which we are morally
responsible。 Lists of moral duties and rights can be lengthy and overlapping。
The duty…based theory advanced by a British philosopher； W D Ross （1877–
1971）； provides a short list of duties that he believed reflects our actual
moral convictions：
。 Fidelity： the duty to keep promises。
。 Reparation： the duty to pensate others when we harm them。
。 Gratitude： the duty to thank those who help us。
。 Justice： the duty to recognize merit。
。 Beneficence： the duty to improve the conditions of others。
。 Self…improvement： the duty to improve our virtue and intelligence。
。 Non…maleficence： the duty to not injure others。
Ross recognized that there will be occasions when we must choose between
two conflicting duties。 For example； should your business be involved in
any way with products that facilitate abortions？ On one side of that moral
argument lies beneficence in improving the conditions of women and； on
the other； non…maleficence in not doing injury to the unborn child。 You
can find out more about the theoretical aspects of ethics on The Internet
Encyclopedia of Philosophy （iep。utm。edu/e/ethics。htm） and on
related business issues on the Free Management Library website （
managementhelp/ethics/ethxgde。htm）。
Ethics and Social Responsibility 223
TEACHING ETHICS AND SOCIAL
RESPONSIBILITY IN BUSINESS SCHOOLS
This subject is perhaps the most controversial and disputed in terms of the
teaching methodology and content used in business schools。 A recent survey
on Corporate Social Responsibility Education in Europe found that while
most business schools had some content in this area； only a quarter had
a specific topic； module or elective covering the ground。 In 2008； courses
in corporate social responsibility （CSR）； ethics； sustainability or business
and society are now a requirement for 58 per cent of MBAs； up from 45
per cent in 2003 and 34 per cent in 2001。 Most had the subject embedded in
various other subject areas； for example under titles such as a bination
of ‘Accounting； Corporate Governance； Law and Public Governance’ or
‘Stakeholder Management’。 Others had ethics and social responsibility
covered in the context of specific disciplines – ethical accounting systems
or marketing and ethics。 Georgia Tech College of Management’s MBA set
as a business ethics paper the task ‘Analyze Sarbannes–Oxley from both
conceptual and implementation perspectives’； which is a largely a single
issue of directors’ responsibilities to investors。
There is widespread use of practitioner speakers from business or nongovernmental
organizations （NGOs） as well as case studies from industry；
and these methods dwarf the more academic methods （lectures； tutorials）
used in other subject areas。 Tuck School of Business at Dartmouth； for
example； teaches a ‘brief mini…course’ based on discussions of ethical issues
encountered by its faculty in cases involving their experience ‘particularly
on the functional areas of business as exercised in both the US and the
global marketplace； where different local practices and cultural norms
seem to muddy the ethical water’。 The academics； however； are on the
march！ No。。ingham University Business School has an International Centre
for Corporate Social Responsibility and a Professor of CSR （Corporate
Social Responsibility）。 INSEAD has a chaired professor of Business Ethics
and Corporate Responsibility； though the focus there appears to be very
much around ethical consumerism； deception in marketing and marketing
ethics。 But the University of Chicago Graduate School of Business leads
the field in raising the bar on teaching in this field。 It’s the only business
school anywhere to have a Nobel laureate – Robert Fogel； winner of the
1993 Nobel Prize in economics – teaching ‘A Guide to Business Ethics’。
OWNERS VS DIRECTORS： THE START OF THE
ETHICAL TUG OF WAR
Directors are appointed by the owners of a business to control a business
and look a。。er their interests in their absence。 When enterprises were
224 The Thirty…Day MBA
small and local this was an expediency rarely invoked； as owners more
o。。en than not were the directors and where they were not it was usual to
ensure at least some family oversight。 Now； where nearly two…thirds of all
business activity is conducted by giant global enterprises； this separation
of ownership from control has bee both necessary and monplace。
Also； such businesses have replaced ‘owners’ with ‘shareholders’。 The
difference is subtle but it is the key to understanding the requirement for
including business ethics and social responsibility o