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The discourse on CRS began late in Spain. Its permeation into political institutions also began later than in many Western countries. The Spanish government neither contributed nor reacted to the green paper Corporate social responsibility. A business contribution to sustainable development, published by the European Commission in 2002. However, the publication of this document gave the definitive impulse for the start of the Spanish debate on CSR. After this initial impulse, the debate rapidly developed into a consolidated field of discourse. This field is the object of the present paper. Here, we seek to elaborate on a concept of corporate social citizenship viewed as a “field of discourse”, which is being produced by an epistemic community, at Spanish yet also at a global level. Thus, we seek to depict the contours of the Spanish discourse on CSR, researching its evolution over the last 5 years. We focus on its main actors, the central topics on its agendas, the conflicts that are appearing, and how they are being dealt with. In order to achieve these objectives, we focus primarily on the transcription of 61 speeches made by different stakeholders at the Spanish Parliament during 2005. This initiative of the Spanish Parliament is unique of its kind. A special sub-commission was created to discuss the role that Spanish public institutions should play regarding corporate social responsibility. Sixty-one experts from different areas (academia, business, trade unions, and NGOs) were invited to present their views on CSR. Members of the sub-commission had the opportunity to discuss with these experts the nature, limits, results and evolution of CSR, seeking with special interest their opinions on the role that the Spanish Government should play in the consolidation of CSR in Spain. The thesis of this paper is that through an exhaustive analysis of the transcriptions of these interventions at the Spanish Parliament, we can identify who constitutes the Spanish epistemic community on CSR. We can also trace the main contours of this field of discourse, to identify the main actors in its development (particularly, of course, on the binding point between CRS and government) and the main issues discussed, as well as the “hot topics”. The presentation will also locate the uniqueness of this debate generated in parliament within the context of the wider Spanish debate on CSR. [ABSTRACT FROM AUTHOR]

This paper investigates how specific notions of gender and ethnicity are integrated into diversity discourses presented on 241 top European company websites. Large European companies increasingly disclose equality and diversity policies in statements on websites. Such statements may be used to promote an ethical image of the company in terms of how well it manages diversity and guards against discrimination. In this paper, we argue that diversity statement discourses are important as they play a key part in socially constructing how diversity should be regarded in the company by minority and majority groups, as well as indicating corporate values to external stakeholders (investors, government, community, press etc.). Sometimes, the notions of gender or ethnic diversity are positioned as a liability in need of protection, whilst in others, as a source of competitive advantage. We find evidence of use of discursive tools such as problematisation, rationalisation, fixation, reframing and naturalisation of the notions of gender and ethnic diversity, reinforced by use of symbols, such as statistics, photographs, membership badges and awards. Few statements directly associate gender and ethnic diversity with enhanced corporate performance. We found that diversity statements sometimes appear to reinforce existing business stereotypes of women and people from ethnic minorities, and in a few discourses, create new ones, particularly evident in photographs illustrating the diversity web pages. [ABSTRACT FROM AUTHOR]

The stakeholder approach offers the opportunity to consider corporate responsibility in a wider sense than that afforded by the stockholder or shareholder approaches. Having said that, this article aims to show that this theory does not offer a normative corporate responsibility concept that can be our response to two basic questions. On the one hand, for what is the company morally responsible and, on the other hand, why is the corporation morally responsible in terms of conventional and post-conventional perspectives? The reason why the stakeholder approach does not offer such a definition, as we shall see, is because the normative stakeholder approaches tend to confuse the social validity with the moral validity or legitimacy. It leads us to a conventional definition of corporate moral responsibility (CMR) that is not relevant to the pluralistic and global framework of our societies and economies. The purpose of this paper is to demonstrate this intuition. [ABSTRACT FROM AUTHOR]

This paper examines four major arguments advanced by opponents of race and gender conscious affirmative action and rebuts them on the basis of moral considerations. It is clear that the problem of past racial/gender discrimination has not disappeared; its effects linger, resulting in a wide disparity in opportunities and attainment between minorities/women and whites/males. Affirmative action, although not the "perfect solution," is by far the most viable method of redressing the effects of past discrimination. Thus it cannot be dismissed lightly by way of arguing for mere colorblindness. [ABSTRACT FROM AUTHOR]

By focusing on the reasoned debate in the discourse-ethical approach to business ethics, this paper discusses the possibilities and limitations of moral reasoning as well as applied economic and business ethics. Business ethics, it is contended, can be looked at from the standpoint of two criteria: justification and application. These criteria are used to compare three approaches: the Integrative Business Ethics, developed by Swiss philosopher Peter Ulrich, the Cultural Business Ethics of the Nuremberg School in German business ethics, and the concept of "Good Conservation" by Frederick Bird. It is argued that discourse-ethical approaches can be called upon for justifying moral principles. Improving the chances of their application, however, necessitates a good understanding of lifeworlds and culturally developed institutional settings. Bearing this in mind, further research perspectives stressing a linkage between discourse-ethical and critical approaches in social sciences are suggested. [ABSTRACT FROM AUTHOR]

This paper examines the ideas of Communication and Accountability in relation to professional discourse and the teaching of Professionals. Language does not merely express values, but embodies values, without which it could not function as a medium of communication -- Grice's Cooperative Principle. In practice communication and accountability have become separated, as have ethics and communication in the schools, and this is reflected in assumptions about science and scientific language which characterise professional discourses. The modern professions exist on a continuum between two extremes of collegiate and corporate values, with a trend toward the latter. The place on this continuum determines what stance an organisation takes in its attempts to communicate with its publics. An analysis of the assumptions which underlie the discourses of academic economics and public relations shows how the dissociation of values and communication works in practice. The implications of this are that a greater awareness of the values of language through interpretive skills and an understanding of rhetoric and informal logic would go some way to reunite communication and accountability in practice. [ABSTRACT FROM AUTHOR]

How is the (il)legitimacy of manager compensation constructed in social interaction? This study investigated discursive processes through which heavily contested executive pay schemes of the Finnish energy giant Fortum were constructed as (il)legitimate in public during 2005-2009. The critical discursive analysis of media texts identified five legitimation strategies through which politicians, journalists, and other social actors contested these schemes and, at the same time, constructed subject positions for managers, politicians, and citizens. The comparison of two debate periods surrounding the 2007-2008 financial crisis revealed significant differences in the discursive strategies and the corresponding moral struggles linked to legitimation of executive compensation. The analysis highlights a change in moral reasoning by social actors as they adapt their justifications to a changing social context. This study has important implications for our understanding of the ethical aspects and socio-political embeddedness of manager compensation. In particular, it adds to our knowledge of organizational legitimacy by showing how discursive strategies and the corresponding morality constructions used to (de)legitimate business activities can shift quickly as a result of a change in the social and political climate surrounding the legitimation struggle. [ABSTRACT FROM AUTHOR]

We analyse managerial discourse in corporate communication ('CEO-speak') during a 6-month period following a legitimacy-threatening event in the form of an incident in a German nuclear power plant. As discourses express specific stances expressed by a group of people who share particular beliefs and values, they constitute an important means of restoring organisational legitimacy when social rules and norms have been violated. Using an analytical framework based on legitimacy as a process of reciprocal sense-making and consisting of three levels of analysis which capture the relationship between text and context, we investigate the discourse used by CEOs in their initial and subsequent accounts of the incident. We find that CEOs aim to negotiate a resolution between their initial account and organisational audiences' incongruent interpretations of the event by adopting an ad hoc normative attitude to stakeholders. This manifests itself in the strategic use of the discourse of stakeholder engagement as a means of signalling change, yet maintaining the status quo. It suggests that CEOs strategically use discourse to manufacture organisational audiences' consent regarding the continued operation of the nuclear power plant affected by the incident. Our findings contribute to the critical corporate communication literature which regards corporate narrative reporting as a means of consolidating the private interests of corporations, rather than increasing transparency and accountability. [ABSTRACT FROM AUTHOR]

In recent times, whistleblowing has become one of the most popularly debated issues of business ethics. Popular discussion has coincided with the institutionalisation of whistleblowing via legal and administrative practices, supported by the emergence of academic research in the field. However, the public practice and knowledge that has subsequently developed appears to construct a dichotomy of whistleblowing/silence; that is, an employee elects either to 'blow the whistle' on organisational wrongdoing, or remain silent. We argue that this public transcript of whistleblowing/silence overshadows the importance of continuing research into alternative (individual or collective) employee behaviour. Drawing on original research with a financial services organisation, our research uncovers a dissenting discourse that operates through implicit communication, such as codes, sarcasm and jokes. We suggest that this hidden transcript offers significant opportunities for employees to act ethically, and offers the potential to sustain an ethical organisational culture. [ABSTRACT FROM AUTHOR]

This article revolves around the debate surrounding the lack of a coherent definition for corporate social responsibility (CSR). I make use of Jacques Derrida's theorizing on contested meaning to argue that CSR's ambiguity is actually necessary in light of its functional role as a 'supplement' to corporate profit-seeking. As a discourse that refuses to conclusively resolve the tension between profit-seeking and prosociality, CSR expresses an important critical perspective which demands that firms act responsibly, while retaining the overall corporate frame of shareholder supremacy. CSR does this by ambivalently affirming both profit-seeking and prosociality, a necessary contradiction. Attempts to reduce CSR's ambiguity can thus only succeed by undermining its viability as a normative discourse that captures how certain elements of society understand how firms should act. The analysis suggests that greater scholarly attention is needed with regard to the material discursive environments within which discourses such as CSR are deployed. A discursive approach to research could thus benefit future practitioners, who have to act according to fluid standards of responsibility that cannot be authoritatively defined, but which can be better understood than they are at present. [ABSTRACT FROM AUTHOR]

Sustainable investment (SI), which integrates social, environmental and ethical issues, has grown from a niche market of individual ethical investors to embrace institutional investors (e.g. pension funds) resulting in £764 billion in assets under management in the UK alone [Eurosif, : ‘European SRI Study 2008’ (Eurosif, Paris)]. Explaining this growth is complex, involving shifts in personal and collective values, reactions to corporate scandals, scientific and media pronouncements about climate change, Government initiatives, responses from financial markets and the influence of SI innovators in The City of London. The article examines the influence of human agency through interviews with 14 SI champions who have variously been responsible for launching SI funds and changing investment processes and organisational structures in order to enhance SI. Interviewees were asked about their motivations and persuasive strategies, the obstacles they faced and how they overcame them as well as broader implications of SI for financial markets. The following key categories inform the results and the discussion: Values; Conservatism, Antipathy and Incredulity; Optimism and Sympathy from Insiders; The Social and Political Context; The Business Case; Organisational Constraints; Inappropriate forms of Remuneration; Short-termism; The Nature of Capitalism. Three discourses were also identified. The first is the necessity to make a business case for SI; the second is the benefits that SI can bring to the quest of overcoming short-termism; the third is a belief that for SI to have a significant influence, greater government intervention is required. [ABSTRACT FROM AUTHOR]

This research examines how the meaning of risk, safety, and accidents are constructed in a military context. We compare meanings of these constructs among members working for three organizations (Health and Safety Executive, Ministry of Defence, and Royal Marine Commandos) jointly responsible for planning and executing “safe” military training and maneuvres in a particular unit of the United Kingdom’s Royal Marine Commandos. The discourse among these members embodies the inter-organizational collaboration over military safety, and through an analysis of this discourse we situate and frame shared and contested meanings of risk, safety, and accidents within this particular community of practice. We discuss implications of these findings for theory and practice, rallying for a more contextualized understanding of what risk, safety, and accidents mean in organizational life and thus the relative nature of the standards to which organizations are expected to adhere. [ABSTRACT FROM AUTHOR]

This article deals with cross-cultural ethics. It discusses the grid-group model and is ethical implications. We try to show how cross-cultural ethics remain possible under this paradigm of ethical relativism. We discuss the theory of discourse and apply it to intercultural communication. Finally we offer some rules for (an ethical) intercultural discourse, which also may be interpreted as metanorms for crosscultural interaction. [ABSTRACT FROM AUTHOR]

Plato claimed that morality exits to control conflict. Business people increasingly are called upon to resolve moral conflicts between various stakeholders who maintain opposing ethical positions or principles. Attempts to resolve these moral conflicts within business discussions may be exacerbated if disputants have different communicative styles. To better understand the communication process involved in attempts to resolve a moral dilemma, we investigate the "discourse ethics" procedure of Jürgen Habermas. Habermas claims that an individual's level of moral reasoning parallels the type of communication which that individual typically uses in attempts to resolve conflict. Our research focuses upon the relationship between the communicative style used by participants attempting to resolve a particular moral dilemma involving workplace safety and the level of moral reasoning possessed by those participants. The results of our study suggest that, contrary to Habermas' views, participants with "higher" levels of moral reasoning do not use "discursive" communicative tactics more frequently than participants that possessed "lower" moral reasoning. [ABSTRACT FROM AUTHOR]