Spirituality as a foundation for freedom and creative imagination in international business ethics

Journal of Business Ethics

Volumn 19, Issue 1, 1999, Pages 61-70

  Jackson, Kevin T ^a  

^a FORDHAM UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0001816032     PISSN: 01674544     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1006149905996     Document Type: Article

References (40)

1. In a recent review of five years of articles published in Business Ethics Quarterly, LaRue Tone Hosmer finds that writers on business ethics have mainly business, social scientific, and philosophical backgrounds. In addition he finds that a mere 5.7% of articles surveyed cited compassion-based ethics - identified with religious sources - as a foundational normative theory. See, L.T. Hosmer, "5 Years, 20 Issues, 141 Articles, and What?" Business Ethics Quarterly Vol. 6, No. 3 (July 1996).
2. Within the last decade, a general trend has emerged in the United States towards increasing fines for organizations and individuals convicted of felony offenses. The U.S. Sentencing Commission was established by Congress in 1984 in the wake of criticism that too much judicial discretion existed in sentencing and that disparities were present as between sentences handed down for "white collar" crimes and sentences for other crimes. Accordingly, in 1987 the Commission set out Federal Sentencing Guidelines for individual lawbreakers. The guidelines provided at least some incarceration for almost every felony offender, and limited judicial discretion in sentencing. Then, in 1991 the Commission imposed an additional set of guidelines for organizations convicted of federal crimes. The crimes encompassed by the guidelines include antitrust, bribery, fraud, money laundering, and tax offenses. Thus, with more corporate leaders becoming aware of the need for organizational ethics, many are developing ethics programs. See, Lynn Sharp Paine, "Managing for Organizational Integrity," 106 Harvard Business Review (1994). The Sentencing Guidelines establish fines on the basis of factors such as the existence of a prior record of similar misconduct, reporting, investigating and accepting responsibility for the crime, cooperating with authorities, and having an effective compliance program in place to prevent and detect unlawful behavior. Thus, corporations have a powerful incentive for developing effective legal compliance programs. See, Best, Cole and Darland, "Complying With Sentencing Guidelines, 19 National Law Journal (1992); Slater, "Sentence Yourself: Corporate Defendants Can Affect Their Own Fines Under New Guidelines," 83 ABA Journal (1992); Strauss and Sackman, "Corporate Compliance Programs: An Ounce of Prevention," How To Handle Internal Investigations and Establish Successful Compliance Programs (Practicing Law Institute, 1992).
3. Within the last decade, a general trend has emerged in the United States towards increasing fines for organizations and individuals convicted of felony offenses. The U.S. Sentencing Commission was established by Congress in 1984 in the wake of criticism that too much judicial discretion existed in sentencing and that disparities were present as between sentences handed down for "white collar" crimes and sentences for other crimes. Accordingly, in 1987 the Commission set out Federal Sentencing Guidelines for individual lawbreakers. The guidelines provided at least some incarceration for almost every felony offender, and limited judicial discretion in sentencing. Then, in 1991 the Commission imposed an additional set of guidelines for organizations convicted of federal crimes. The crimes encompassed by the guidelines include antitrust, bribery, fraud, money laundering, and tax offenses. Thus, with more corporate leaders becoming aware of the need for organizational ethics, many are developing ethics programs. See, Lynn Sharp Paine, "Managing for Organizational Integrity," 106 Harvard Business Review (1994). The Sentencing Guidelines establish fines on the basis of factors such as the existence of a prior record of similar misconduct, reporting, investigating and accepting responsibility for the crime, cooperating with authorities, and having an effective compliance program in place to prevent and detect unlawful behavior. Thus, corporations have a powerful incentive for developing effective legal compliance programs. See, Best, Cole and Darland, "Complying With Sentencing Guidelines, 19 National Law Journal (1992); Slater, "Sentence Yourself: Corporate Defendants Can Affect Their Own Fines Under New Guidelines," 83 ABA Journal (1992); Strauss and Sackman, "Corporate Compliance Programs: An Ounce of Prevention," How To Handle Internal Investigations and Establish Successful Compliance Programs (Practicing Law Institute, 1992).
4. Within the last decade, a general trend has emerged in the United States towards increasing fines for organizations and individuals convicted of felony offenses. The U.S. Sentencing Commission was established by Congress in 1984 in the wake of criticism that too much judicial discretion existed in sentencing and that disparities were present as between sentences handed down for "white collar" crimes and sentences for other crimes. Accordingly, in 1987 the Commission set out Federal Sentencing Guidelines for individual lawbreakers. The guidelines provided at least some incarceration for almost every felony offender, and limited judicial discretion in sentencing. Then, in 1991 the Commission imposed an additional set of guidelines for organizations convicted of federal crimes. The crimes encompassed by the guidelines include antitrust, bribery, fraud, money laundering, and tax offenses. Thus, with more corporate leaders becoming aware of the need for organizational ethics, many are developing ethics programs. See, Lynn Sharp Paine, "Managing for Organizational Integrity," 106 Harvard Business Review (1994). The Sentencing Guidelines establish fines on the basis of factors such as the existence of a prior record of similar misconduct, reporting, investigating and accepting responsibility for the crime, cooperating with authorities, and having an effective compliance program in place to prevent and detect unlawful behavior. Thus, corporations have a powerful incentive for developing effective legal compliance programs. See, Best, Cole and Darland, "Complying With Sentencing Guidelines, 19 National Law Journal (1992); Slater, "Sentence Yourself: Corporate Defendants Can Affect Their Own Fines Under New Guidelines," 83 ABA Journal (1992); Strauss and Sackman, "Corporate Compliance Programs: An Ounce of Prevention," How To Handle Internal Investigations and Establish Successful Compliance Programs (Practicing Law Institute, 1992).
5. Within the last decade, a general trend has emerged in the United States towards increasing fines for organizations and individuals convicted of felony offenses. The U.S. Sentencing Commission was established by Congress in 1984 in the wake of criticism that too much judicial discretion existed in sentencing and that disparities were present as between sentences handed down for "white collar" crimes and sentences for other crimes. Accordingly, in 1987 the Commission set out Federal Sentencing Guidelines for individual lawbreakers. The guidelines provided at least some incarceration for almost every felony offender, and limited judicial discretion in sentencing. Then, in 1991 the Commission imposed an additional set of guidelines for organizations convicted of federal crimes. The crimes encompassed by the guidelines include antitrust, bribery, fraud, money laundering, and tax offenses. Thus, with more corporate leaders becoming aware of the need for organizational ethics, many are developing ethics programs. See, Lynn Sharp Paine, "Managing for Organizational Integrity," 106 Harvard Business Review (1994). The Sentencing Guidelines establish fines on the basis of factors such as the existence of a prior record of similar misconduct, reporting, investigating and accepting responsibility for the crime, cooperating with authorities, and having an effective compliance program in place to prevent and detect unlawful behavior. Thus, corporations have a powerful incentive for developing effective legal compliance programs. See, Best, Cole and Darland, "Complying With Sentencing Guidelines, 19 National Law Journal (1992); Slater, "Sentence Yourself: Corporate Defendants Can Affect Their Own Fines Under New Guidelines," 83 ABA Journal (1992); Strauss and Sackman, "Corporate Compliance Programs: An Ounce of Prevention," How To Handle Internal Investigations and Establish Successful Compliance Programs (Practicing Law Institute, 1992).
6. The OECD Guidelines are reprinted in 15 I.L.M. 967 (1976).
7. The World Health Organization has adopted a resolution requesting that member countries put smoking control strategies in place, and that they establish a national "focal point" to support, stimulate, and coordinate smoking control measures. See, Tobacco or Health?, United Nations World Health Assembly (World Health Organization, New York, 1986).
8. The World Health Organization's Infant Formula Code imposes various restrictions on the distribution and marketing of breast-milk substitutes. The Code covers such practices as advertising, labeling, distributing samples, and the conduct and compensation of personnel involved in selling and marketing infant formula.
9. The International Code of Conduct for the Transfer of Technology, a product of the United Nations Conference on Trade and Development (UNCTAD), defines the contractual obligations of parties engaged in transferring technology. It contains rules governing negotiating, contracting, as well as post-contract activities. Upon request by a receiving country, the country furnishing technology must provide specific data on various elements of the the technology as needed for technical and financial evaluation of the technology.
10. The Food and Agricultural Organization promulgated the International Code of Conduct in the Distribution and Use of Pesticides. The Code establishes standards for the marketing and use of pesticides, particularly in less developed countries.
11. The Committee on Shipping, under the aegis of the United Nations Conference on Trade and Development (UNCTAD) is attempting to reconcile the policies of various governments with respect to international shipping. UNCTAD has formulated the Code of Conduct for Liner Conferences (1974). The Code restricts international competition as between two nations with a provision that shipping lines in each one will receive forty percent of the traffic, whereas twenty percent will be open to international competition. In addition, UNCTAD has produced the Convention on International Multimodal Transport of Goods (1980). See, Everyone's United Nations (United Nations, New York, 1986), p. 246.
12. See, "Tripartite Declaration of Principles Concerning Multinational Enterprises and Social Policy," 15 NB 92-2-101896-2 (1978).
13. U.N. Doc. A/CONF. 62/WP.10/Rev. 1 (1979), reprinted in 18 I.L.M. 686 (1979).
14. 34 U.N. GAOR, Supp. (No. 20) 33, U.N. doc. A/34/20 Annex II (1979).
15. The European Union has standards on preparation of annual financial reports. There are Directives that cover accounting categories, asset valuation rules, auditing procedures, capitalization of companies, and inflation accounting. Another Directive requires corporations to make public financial reports on their subsidiary operations. The reporting requirements depend on the level of parent company ownership, and are applicable regardless of whether the controlling company is headquartered within the EU.
16. The United Nations Commission on International Trade Law drafted the Contracts for the International Sale of Goods, which serves as a model statute for drafting international sales contracts based on Article II of the Uniform Commercial code.
17. See, e.g., H.L.A. Hart, The Concept of Law (Oxford University Press, 1961). For a contrary point of view, see Anthony D'Amato, "Is International Law Really 'Law'?" 79 Northwestern University Law Review (1985). See also, Kevin T. Jackson, "A Cosmopolitan Court for Transnational Corporate Wrongdoing: Why Its Time Has Come', 17 Journal of Business Ethics (May, 1998).
18. See, e.g., H.L.A. Hart, The Concept of Law (Oxford University Press, 1961). For a contrary point of view, see Anthony D'Amato, "Is International Law Really 'Law'?" 79 Northwestern University Law Review (1985). See also, Kevin T. Jackson, "A Cosmopolitan Court for Transnational Corporate Wrongdoing: Why Its Time Has Come', 17 Journal of Business Ethics (May, 1998).
19. See, e.g., H.L.A. Hart, The Concept of Law (Oxford University Press, 1961). For a contrary point of view, see Anthony D'Amato, "Is International Law Really 'Law'?" 79 Northwestern University Law Review (1985). See also, Kevin T. Jackson, "A Cosmopolitan Court for Transnational Corporate Wrongdoing: Why Its Time Has Come', 17 Journal of Business Ethics (May, 1998).
20. See, William Shaw, Business Ethics (1991) at 33-34.
21. See J. Braithwaite, Corporate Crime in the Pharmaceutical Industry (Routledge, Kegal Paul, London, 1984).
22. See, Barbara Crossette, "Bhopal's Tragedy Revisited: Ten Years After the Gas, No End to Tears," New York Times, December 11, 1994 at Section 4, p. 5; Sanjoy Hazarika, "In India's City of Death, Time Has Healed Little," New York Times, December 2, 1994 at A4.
23. See, Barbara Crossette, "Bhopal's Tragedy Revisited: Ten Years After the Gas, No End to Tears," New York Times, December 11, 1994 at Section 4, p. 5; Sanjoy Hazarika, "In India's City of Death, Time Has Healed Little," New York Times, December 2, 1994 at A4.
24. See, Sherri Prasso and Larry Armstrong, "A Company Without a Country?" Business Week, May 5, 1997.
25. See, e.g., Esther C. Tanquintic, "U.S. Labor Department Notes Need For Code of Conduct to Stem Growing Problem of Child Labor," Businessworld, May 21, 1997, p. 18; U.S. Department of Labor, The Apparel Industry and Codes of Conduct: A Solution To the International Child Labor Problem? Bureau of International Labor Affairs, 1996.
26. See, e.g., Esther C. Tanquintic, "U.S. Labor Department Notes Need For Code of Conduct to Stem Growing Problem of Child Labor," Businessworld, May 21, 1997, p. 18; U.S. Department of Labor, The Apparel Industry and Codes of Conduct: A Solution To the International Child Labor Problem? Bureau of International Labor Affairs, 1996.
27. See, J. Braithwaite, Corporate Crime in the Pharmaceutical Industry (Routledge, Kegal Paul, London, 1984); Andy Chetley, The Baby Killer Scandal (War on Want, London, 1979).
28. See, J. Braithwaite, Corporate Crime in the Pharmaceutical Industry (Routledge, Kegal Paul, London, 1984); Andy Chetley, The Baby Killer Scandal (War on Want, London, 1979).
29. See, James Russell, "U.S. Sweatshops Across the Rio Grande," 50 Business and Society Review (1987); La Rue Tone Hosmer, Moral Leadership in Business (Irwin, Boston, 1994) pp. 61-66.
30. See, James Russell, "U.S. Sweatshops Across the Rio Grande," 50 Business and Society Review (1987); La Rue Tone Hosmer, Moral Leadership in Business (Irwin, Boston, 1994) pp. 61-66.
31. James M. Gustafson, Ethics From a Theocentric Perspective (Chicago: University of Chicago Press, 1981) at 71.
32. Among the principles endorsed by the Unitarian Universalist Association are the following: respecting the inherent worth and dignity of every person; promoting justice, equity and compassion in human relations; seeking a world community that accords peace, liberty and justice for all; enabling a free and responsible search for truth and meaning. See, Bylaws of the Unitarian Universalist Association, General Assembly, 1995.
33. Thomas Donaldson, "Values in Tension: Ethics Away From Home," Harvard Business Review, September-October 1996 at 53.
34. Quoted in Donaldson, supra. Esperanto is an artificial international language that is constructed on the basis of shared words common to main European languages.
35. Susan Meredith, World Religions (Usborne, 1995); Carl Hermann Voss, In Search of Meaning: Living Religions of the World (World Publishing Company, 1968).
36. Susan Meredith, World Religions (Usborne, 1995); Carl Hermann Voss, In Search of Meaning: Living Religions of the World (World Publishing Company, 1968).
37. In Western nations, religious ethics have explicitly influenced business ethics through numerous laws that concern business practices. For example, blue laws that regulate the hours of business are premised upon the commandment to "remember the Sabbath day, and keep it holy;" laws protecting property rights are based upon the commandment "you shall not steal;" and laws forbidding fraud in business transactions are grounded in the commandment "you shall not bear false witness against your neighbor."
38. Kevin T. Jackson, "Jurisprudence and the Interpretation of Precepts for International Business," 4 Business Ethics Quarterly, Vol. 4, No. 3 (1994) at 296-297.
39. Nikolay Aleksandrovich Berdyaev, The Destiny of Man.
40. Albert Schweitzer, "Reverence for Life," in Jaroslav Pelikan, ed., The World Treasury of Modern Religious Thought (Little, Brown, 1990).