Reyes Calderón - Academia.edu (original) (raw)

Papers by Reyes Calderón

Research paper thumbnail of Can compliance restart integrity? Toward a harmonized approach. The example of the audit committee

Business Ethics: A European Review, 2018

The compliance‐based approach and the integrity approach have been the mainstream responses to co... more The compliance‐based approach and the integrity approach have been the mainstream responses to corporate scandals. This paper proposes that, despite each approach comprising necessary elements, neither offers a comprehensive solution. Compliance and integrity, far from being mutually exclusive, reinforce each other. Working together, in a correct relationship, they build a harmonized system that yields positive synergies and which also advocates prudence (phrónesis). It enables the generation of a culture of compliance that tends to minimize the technical and ethical errors in decision making. In order to explore an applied harmonized approach, we analyze the audit committee, a specific and broadly accepted regulatory instrument. Formed by non‐executive members, regulation requires these members to be dedicated, qualified, and independent as a guarantee of efficiency. We show how the compound of those elements produces positive effects in a context of solid governance. We conclude t...

Research paper thumbnail of Corporate Reputation in the Business Ethics Field: Its Relation with Corporate Identity, Corporate Image, and Corporate Social Responsibility

Corporate Reputation Review, 2016

Among other reasons, corporate reputation (CR) has become a crucial management topic due to the l... more Among other reasons, corporate reputation (CR) has become a crucial management topic due to the last global financial and economic crisis and the increasing number of corporate scandals. Given its interdisciplinary character and intangible nature, CR has been a prominent issue in many disciplines, but its presence in the business ethics field has been considered scarce although it had not been measured properly, until now. With this paper, we measure the relevance of the corporate reputation construct in the business ethics field through a bibliometric analysis of the top business ethics journals over a recent 10-year period. The bibliometric analysis allowed us (a) to weigh exactly the prominence of the CR construct in the business ethics field, (b) to count the most referenced authors in the discipline, and (c) to rank the most influential papers and books dealing with the corporate reputation construct in this field. It also permitted us to conclude that the corporate social responsibility construct was the most repeated proxy of corporate reputation in business ethics, implying that for the business scholars the consequence of acting well should be and is supposed to be a good and positive evaluation by stakeholders. Other implications and comparisons with the treatment of the corporate reputation construct in the overall business literature are discussed.

Research paper thumbnail of From Neo-classical Entrepreneur to Socio-economic Organization

Working Papers, 2004

Despite the growing role that business has played in the development of capitalism, the neo-class... more Despite the growing role that business has played in the development of capitalism, the neo-classical paradigm has largely ignored the concept of organization. This paper illustrates the neo-classical concept of the firm and the entrepreneur. Analyzing both, the moral and economic thought of Adam Smith, this paper explains why, in the heart of Industrial Revolution, the paradigm elects an unrealistic and quasi-medieval concept of the firm. The paper argues that it is not by chance that the collective actions and thinking were neglected, rather it is necessary in order to maintain the core-values of the paradigm. Finally, the paper discusses if a firm could be a good subject for institutionalizing of socioeconomics.

Research paper thumbnail of The Ethical Dimension of Industrial Mass Production: The Role of Transitive Motivation

Journal of Markets Morality, Feb 13, 2014

The ethical dimension of industrial production has been largely neglected by theorists of product... more The ethical dimension of industrial production has been largely neglected by theorists of production. This article identifies three important features of the production process, i.e. utility, compartmentalization, and independent external end-point; brought about by industrialization in the development of the production of goods. We claim that a mechanistic understanding of these features gets in the way of an ethical approach to the topic. We analyze attempts to overcome such an understanding by appeal to intrinsic and extrinsic motivation. This article concludes that this strategy is insufficient and that a comprehensive ethics of production only comes into view if we incorporate transitive motivation into the analysis.

Research paper thumbnail of Fron Neo-classical Entrepreneur to Socio-economic Organization

Research paper thumbnail of Working Paper nº 05/14 Corporate Reputation and Corporate Ethics: Looking Good or Doing Well

Corporate reputation (CR) has become a fashionable topic due, among other reasons, to the recent ... more Corporate reputation (CR) has become a fashionable topic due, among other reasons, to the recent financial and economic crisis and spreading corporate scandals. Given its interdisciplinary character and intangible nature, CR has been a frequent issue in many disciplines, but scarcely present in the business ethics field. This neglect is odd since a good reputation is one of the most valuable consequences of doing the right things and the things right. In this paper, we intend to explain this absence through three hypotheses: a) business ethics literature largely identifies corporate reputation and corporate social responsibility; b) corporate reputation overlaps with corporate image and corporate identity, resulting interchangeable constructs; and c) business ethics scholars have focused on the negative side of the reputation phenomenon, highlighting reputational risk more than benefits. Based on a bibliometric analysis of the top journal of business ethics literature over a recent ...

Research paper thumbnail of The Ethical Dimension of Industrial Production: The Role of Transitive Motivation

SSRN Electronic Journal, 2012

The ethical dimension of industrial production has been largely ignored by theorists of productio... more The ethical dimension of industrial production has been largely ignored by theorists of production. This article identifies three important features of the mass production process that are brought about by industrialization in the development of the production of goods: utility, compartmentalization, and independent external end-point. We claim that a mechanistic understanding of these features gets in the way of an ethical approach to the topic, causing important consequences in the management of employees and the entire productive process. We analyze attempts to overcome such an understanding by appeal to intrinsic and extrinsic motivation. This article concludes that this strategy is insufficient and that a comprehensive ethics of mass production only comes into view if we incorporate transitive motivation into the analysis.

Research paper thumbnail of Cultural Financial Traditions and Universal Ethics: The Case of Hawala

SSRN Electronic Journal, 2012

Taking into account the global expansion that certain traditional financial practices like hawala... more Taking into account the global expansion that certain traditional financial practices like hawala have experienced in the last decades, it is undeniable that both cultural diversity and different moral perceptions have become relevant questions in the international financial arena. Consequently, hawala, an ancient financial system profoundly rooted in Islamic moral traditions, offers an extraordinary setting to explore over a real institution the theoretical debate about the potential universality of ethics. Moreover, hawala makes us think over the relationship among legality, formality and morality. This paper discusses the economic, social and ethical features of hawala, in order to shed some light into the question of whether diverse economic phenomena may be judged under Western standards or rather it is necessary to appeal to a superior body of universal values, respectful with the different cultures and religions. The authors show that the current-legalistic-approach to hawala results overly partial and biased. Therefore they conclude that it is essential to bring about a change towards a more ethically, culturally and economically sensitive approach, which would enable hawala to develop its full potential and become a vehicle for financial and economic development. It is necessary to consider the "hyper-norms" and fundamental principles inherent to humanity, which are common to both "formal" and "informal", "Western" and "non-Western" financial practices, when designing a legal framework for these cultural financial traditions.

Research paper thumbnail of Exploring the Ethical Dimension of Hawala

Journal of Business Ethics, 2013

Research paper thumbnail of Ethical codes and corporate responsibility of the most admired companies of the world: Toward a third generation ethics?

Business and Politics, 2012

Codes of ethics contain a set of rules of conduct and corporate principles concerning the respons... more Codes of ethics contain a set of rules of conduct and corporate principles concerning the responsibility of a company to its stakeholders and shareholders. These codes help to guide corporate and employee behavior, and constitute verifiable elements of social responsibility. This study examines the Most Admired Companies of the World, ranked by Fortune magazine in 2009 to find out, first, whether their codes of ethics exhibit greater emphasis on social responsibility and strong implementation processes, and second, whether they could be considered codes of the third generation as elaborated by Stohl et al. in their article in the Journal of Business Ethics. Our results indicate that the codes of ethics of the 2009 Most Admired Companies of the World resemble “codes of conduct” rather than strictly codes of ethics or “codes of corporate social responsibility”. These codes continue to be governed by traditional norms related to immediate economic success, normative compliance, interna...

Research paper thumbnail of Dominique MÉDA (1998), El trabajo. Un valor en extinción, Gedisa, Barcelona

Revista Empresa y Humanismo

Research paper thumbnail of Corruption, complexity and governance

… Papers (Universidad de …, 2007

Research paper thumbnail of Miguel Alfonso MARTÍNEZ-ECHEVARRÍA (2004), Repensar el trabajo, Ediciones Internacionales Universitarias (EIUNSA), Madrid

Revista Empresa y Humanismo

Con el advenimiento de la modernidad la sociedad ha cosechado innumerables cambios. Muchos elemen... more Con el advenimiento de la modernidad la sociedad ha cosechado innumerables cambios. Muchos elementos han perdido su sitio; otros, por el contrario, han tomado posiciones antes inopinables. Si alguna de aquellas permutas merece ser destacada, no me cabe duda que en la cabeza de carrera se halla el trabajo, de ahí que la elección del profesor Martínez Echevarría sea especialmente certera. No han pasado demasiadas décadas desde que la sociedad prohibiera a los miembros de sus élites ejercer trabajos empleando las manos. Tampoco desde los tiempos en los que quienes trabajaban "brutos como bueyes" (Taylor, 1911), tenían vetado el acceso al conocimiento. Los filósofos, desde Aristóteles, alardearon (aún lo siguen haciendo) de su condición no productiva, mientras que los sufrientes trabajadores trataban de ocultar sus miserias asalariadas lo más dignamente posible. Pero el siglo XXI nos presenta otra visión radicalmente diferente: ahora es desgraciado el que no trabaja; el trabajo, antaño modo de ganarse la vida, se ha convertido en un lugar social-un puesto-, en un descubrimiento más que en un handicap de la condición humana, en palabras del autor, en un "modo de entender el sentido de la propia vida" (p. 9), en un modo de vivir. El cambio ha sido rápido y profundo, tanto que ni siquiera nos habíamos podido parar a calibrar las consecuencias de la profundización y desmigamiento de su esencia. Hasta ahora. El profesor Martínez Echevarría ha pensado para nosotros, hombres con prisas, mucho y bien. En poco más de 180 páginas se puede contemplar cómo el sudor de la frente se ha convertido en corbata de lunares. El texto se ha cuarteado en cuatro capítulos. En el primero, dedicado al mundo antiguo, el autor nos presenta con la maestría que le es propia, la dicotomía entre el mundo de la esclavitudmano de obra encarnada-y el de los señores, contemplativos en el mejor de los casos; simples inactivos, en el peor. Sin embargo, a diferencia de otros tratamientos, el autor va más allá del simple análisis filosófico, adentrándose en el análisis, olvidado por los filósofos, de una actividad que se

Research paper thumbnail of Corruption, complexity and governance: The role of transparency in highly complex systems

Corporate Ownership and Control, 2011

This paper draws on the available interdisciplinary literature on corruption. We describe corrupt... more This paper draws on the available interdisciplinary literature on corruption. We describe corruption as a highly complex phenomenon, which includes heterogeneous elements with nontrivial relationships, unpredictable evolution and changing dynamics. We conclude that anticorruption efforts must be aware of this complexity and include the needed governance instruments. Self-regulation, transparency and ethics re called on to play a fundamental role.

Research paper thumbnail of Corporation as a Crucial Ally Against Corruption

Journal of Business Ethics, 2008

Research paper thumbnail of “Ethics Hotlines” in Transnational Companies: A Comparative Study

Journal of Business Ethics, 2009

This empirical study explores the characteristics and degree of implementation of so-called ethic... more This empirical study explores the characteristics and degree of implementation of so-called ethics hotlines in transnational companies (TNCs), which allow employees to present allegations of wrongdoing and ethical dilemmas, as well as to report concerns. Ethics hotlines have not received much attention in literature; therefore, this paper aims to fill that gap. Through the analysis of conduct/ethics codes and the compliance programs of the top 150 transnational companies ranked by the United Nations Conference on Trade and Development (UNCTAD) (2007), we carry out a descriptive and taxonomic study of these companies' ethics hotlines. We analyze: (1) the basic characteristics of the mechanism, (2) the degree of exigency and the provision of safeguards, (3) the matters reported and the systems for reporting, and (4) the relationships between hotlines and economic characteristics of the firm. Our study compares financial and nonfinancial TNCs as well as North American and European TNCs. Our results show that many firms (especially from North America) have established these procedures. We also find some disparities between European and North American ethics hotlines that suggest differences in the orientation of the procedures.

Research paper thumbnail of Understanding Independence: Board of Directors and CSR

Frontiers in Psychology, 2020

On August Business Roundtable (2019), the Business Roundtable redefined the purpose and social re... more On August Business Roundtable (2019), the Business Roundtable redefined the purpose and social responsibility of the corporation. Yet, this statement must be followed by substantial changes in the business models of corporations for it to avoid becoming empty rhetoric. We believe that the figure of the independent director may be one of the catalysts needed for this change of paradigm for corporations. In spite of the positive correlation between Corporate Social Responsibility (CSR) and board independence, the development of the independence of boards during the last decade has not lead to the expected CSR results. Academics and regulators point to a weak definition and the non-standardized measurement of both independence and board independence (BI) as one possible explanation, and agree that a broader definition is needed. This paper aims to contribute to this debate. We develop a second-generation definition of independence based on a positive approximation to the concept by int...

Research paper thumbnail of Corporate Reputation and Corporate Ethics: Looking Good or Doing Well

SSRN Electronic Journal, 2014

Corporate reputation (CR) has become a fashionable topic due, among other reasons, to the recent ... more Corporate reputation (CR) has become a fashionable topic due, among other reasons, to the recent financial and economic crisis and spreading corporate scandals. Given its interdisciplinary character and intangible nature, CR has been a frequent issue in many disciplines, but scarcely present in the business ethics field. This neglect is odd since a good reputation is one of the most valuable consequences of doing the right things and the things right. In this paper, we intend to explain this absence through three hypotheses: a) business ethics literature largely identifies corporate reputation and corporate social responsibility; b) corporate reputation overlaps with corporate image and corporate identity, resulting interchangeable constructs; and c) business ethics scholars have focused on the negative side of the reputation phenomenon, highlighting reputational risk more than benefits. Based on a bibliometric analysis of the top journal of business ethics literature over a recent decade (2002-2011), we finally confirmed the three hypotheses although c) only partially. In addition, the findings of this study will allow for a deeper understanding of the link between looking good and doing well.

Research paper thumbnail of Las Motivaciones Transitivas Y La Naturaleza Ética De Los Procesos Productivos (The Transitive Motivation and the Ethical Condition of Production)

Spanish Abstract: La mayoria de los estudios eticos sobre la empresa han considerado la produccio... more Spanish Abstract: La mayoria de los estudios eticos sobre la empresa han considerado la produccion como un proceso predominantemente tecnico y, por tanto, al margen de la etica. En este trabajo, por medio del analisis de tres caracteristicas esenciales de la produccion (utilidad, parcelacion y exterioridad), examinaremos como la introduccion de las motivaciones extrinsecas e intrinsecas en el pensamiento empresarial ha permitido superar parte del mecanicismo atribuido tradicionalmente a la produccion. A continuacion mostraremos como solo a traves de la motivacion transitiva se logra devolver la dimension etica al proceso productivo, ofreciendo un cauce para el enriquecimiento interior del trabajador y permitiendo a la empresa alcanzar la eficiencia etica. English Abstract: Most studies on business ethics have considered production as a process eminently technical and, therefore, exempt of ethics. In this article, through the analysis of three essential features of production, i.e. u...

Research paper thumbnail of Miguel Alfonso MARTÍNEZ-ECHEVARRÍA (2004), Repensar el trabajo, Ediciones Internacionales Universitarias (EIUNSA), Madrid

Revista Empresa y Humanismo, 2005

Con el advenimiento de la modernidad la sociedad ha cosechado innumerables cambios. Muchos elemen... more Con el advenimiento de la modernidad la sociedad ha cosechado innumerables cambios. Muchos elementos han perdido su sitio; otros, por el contrario, han tomado posiciones antes inopinables. Si alguna de aquellas permutas merece ser destacada, no me cabe duda que en la cabeza de carrera se halla el trabajo, de ahí que la elección del profesor Martínez Echevarría sea especialmente certera. No han pasado demasiadas décadas desde que la sociedad prohibiera a los miembros de sus élites ejercer trabajos empleando las manos. Tampoco desde los tiempos en los que quienes trabajaban "brutos como bueyes" (Taylor, 1911), tenían vetado el acceso al conocimiento. Los filósofos, desde Aristóteles, alardearon (aún lo siguen haciendo) de su condición no productiva, mientras que los sufrientes trabajadores trataban de ocultar sus miserias asalariadas lo más dignamente posible. Pero el siglo XXI nos presenta otra visión radicalmente diferente: ahora es desgraciado el que no trabaja; el trabajo, antaño modo de ganarse la vida, se ha convertido en un lugar social-un puesto-, en un descubrimiento más que en un handicap de la condición humana, en palabras del autor, en un "modo de entender el sentido de la propia vida" (p. 9), en un modo de vivir. El cambio ha sido rápido y profundo, tanto que ni siquiera nos habíamos podido parar a calibrar las consecuencias de la profundización y desmigamiento de su esencia. Hasta ahora. El profesor Martínez Echevarría ha pensado para nosotros, hombres con prisas, mucho y bien. En poco más de 180 páginas se puede contemplar cómo el sudor de la frente se ha convertido en corbata de lunares. El texto se ha cuarteado en cuatro capítulos. En el primero, dedicado al mundo antiguo, el autor nos presenta con la maestría que le es propia, la dicotomía entre el mundo de la esclavitudmano de obra encarnada-y el de los señores, contemplativos en el mejor de los casos; simples inactivos, en el peor. Sin embargo, a diferencia de otros tratamientos, el autor va más allá del simple análisis filosófico, adentrándose en el análisis, olvidado por los filósofos, de una actividad que se

Research paper thumbnail of Can compliance restart integrity? Toward a harmonized approach. The example of the audit committee

Business Ethics: A European Review, 2018

The compliance‐based approach and the integrity approach have been the mainstream responses to co... more The compliance‐based approach and the integrity approach have been the mainstream responses to corporate scandals. This paper proposes that, despite each approach comprising necessary elements, neither offers a comprehensive solution. Compliance and integrity, far from being mutually exclusive, reinforce each other. Working together, in a correct relationship, they build a harmonized system that yields positive synergies and which also advocates prudence (phrónesis). It enables the generation of a culture of compliance that tends to minimize the technical and ethical errors in decision making. In order to explore an applied harmonized approach, we analyze the audit committee, a specific and broadly accepted regulatory instrument. Formed by non‐executive members, regulation requires these members to be dedicated, qualified, and independent as a guarantee of efficiency. We show how the compound of those elements produces positive effects in a context of solid governance. We conclude t...

Research paper thumbnail of Corporate Reputation in the Business Ethics Field: Its Relation with Corporate Identity, Corporate Image, and Corporate Social Responsibility

Corporate Reputation Review, 2016

Among other reasons, corporate reputation (CR) has become a crucial management topic due to the l... more Among other reasons, corporate reputation (CR) has become a crucial management topic due to the last global financial and economic crisis and the increasing number of corporate scandals. Given its interdisciplinary character and intangible nature, CR has been a prominent issue in many disciplines, but its presence in the business ethics field has been considered scarce although it had not been measured properly, until now. With this paper, we measure the relevance of the corporate reputation construct in the business ethics field through a bibliometric analysis of the top business ethics journals over a recent 10-year period. The bibliometric analysis allowed us (a) to weigh exactly the prominence of the CR construct in the business ethics field, (b) to count the most referenced authors in the discipline, and (c) to rank the most influential papers and books dealing with the corporate reputation construct in this field. It also permitted us to conclude that the corporate social responsibility construct was the most repeated proxy of corporate reputation in business ethics, implying that for the business scholars the consequence of acting well should be and is supposed to be a good and positive evaluation by stakeholders. Other implications and comparisons with the treatment of the corporate reputation construct in the overall business literature are discussed.

Research paper thumbnail of From Neo-classical Entrepreneur to Socio-economic Organization

Working Papers, 2004

Despite the growing role that business has played in the development of capitalism, the neo-class... more Despite the growing role that business has played in the development of capitalism, the neo-classical paradigm has largely ignored the concept of organization. This paper illustrates the neo-classical concept of the firm and the entrepreneur. Analyzing both, the moral and economic thought of Adam Smith, this paper explains why, in the heart of Industrial Revolution, the paradigm elects an unrealistic and quasi-medieval concept of the firm. The paper argues that it is not by chance that the collective actions and thinking were neglected, rather it is necessary in order to maintain the core-values of the paradigm. Finally, the paper discusses if a firm could be a good subject for institutionalizing of socioeconomics.

Research paper thumbnail of The Ethical Dimension of Industrial Mass Production: The Role of Transitive Motivation

Journal of Markets Morality, Feb 13, 2014

The ethical dimension of industrial production has been largely neglected by theorists of product... more The ethical dimension of industrial production has been largely neglected by theorists of production. This article identifies three important features of the production process, i.e. utility, compartmentalization, and independent external end-point; brought about by industrialization in the development of the production of goods. We claim that a mechanistic understanding of these features gets in the way of an ethical approach to the topic. We analyze attempts to overcome such an understanding by appeal to intrinsic and extrinsic motivation. This article concludes that this strategy is insufficient and that a comprehensive ethics of production only comes into view if we incorporate transitive motivation into the analysis.

Research paper thumbnail of Fron Neo-classical Entrepreneur to Socio-economic Organization

Research paper thumbnail of Working Paper nº 05/14 Corporate Reputation and Corporate Ethics: Looking Good or Doing Well

Corporate reputation (CR) has become a fashionable topic due, among other reasons, to the recent ... more Corporate reputation (CR) has become a fashionable topic due, among other reasons, to the recent financial and economic crisis and spreading corporate scandals. Given its interdisciplinary character and intangible nature, CR has been a frequent issue in many disciplines, but scarcely present in the business ethics field. This neglect is odd since a good reputation is one of the most valuable consequences of doing the right things and the things right. In this paper, we intend to explain this absence through three hypotheses: a) business ethics literature largely identifies corporate reputation and corporate social responsibility; b) corporate reputation overlaps with corporate image and corporate identity, resulting interchangeable constructs; and c) business ethics scholars have focused on the negative side of the reputation phenomenon, highlighting reputational risk more than benefits. Based on a bibliometric analysis of the top journal of business ethics literature over a recent ...

Research paper thumbnail of The Ethical Dimension of Industrial Production: The Role of Transitive Motivation

SSRN Electronic Journal, 2012

The ethical dimension of industrial production has been largely ignored by theorists of productio... more The ethical dimension of industrial production has been largely ignored by theorists of production. This article identifies three important features of the mass production process that are brought about by industrialization in the development of the production of goods: utility, compartmentalization, and independent external end-point. We claim that a mechanistic understanding of these features gets in the way of an ethical approach to the topic, causing important consequences in the management of employees and the entire productive process. We analyze attempts to overcome such an understanding by appeal to intrinsic and extrinsic motivation. This article concludes that this strategy is insufficient and that a comprehensive ethics of mass production only comes into view if we incorporate transitive motivation into the analysis.

Research paper thumbnail of Cultural Financial Traditions and Universal Ethics: The Case of Hawala

SSRN Electronic Journal, 2012

Taking into account the global expansion that certain traditional financial practices like hawala... more Taking into account the global expansion that certain traditional financial practices like hawala have experienced in the last decades, it is undeniable that both cultural diversity and different moral perceptions have become relevant questions in the international financial arena. Consequently, hawala, an ancient financial system profoundly rooted in Islamic moral traditions, offers an extraordinary setting to explore over a real institution the theoretical debate about the potential universality of ethics. Moreover, hawala makes us think over the relationship among legality, formality and morality. This paper discusses the economic, social and ethical features of hawala, in order to shed some light into the question of whether diverse economic phenomena may be judged under Western standards or rather it is necessary to appeal to a superior body of universal values, respectful with the different cultures and religions. The authors show that the current-legalistic-approach to hawala results overly partial and biased. Therefore they conclude that it is essential to bring about a change towards a more ethically, culturally and economically sensitive approach, which would enable hawala to develop its full potential and become a vehicle for financial and economic development. It is necessary to consider the "hyper-norms" and fundamental principles inherent to humanity, which are common to both "formal" and "informal", "Western" and "non-Western" financial practices, when designing a legal framework for these cultural financial traditions.

Research paper thumbnail of Exploring the Ethical Dimension of Hawala

Journal of Business Ethics, 2013

Research paper thumbnail of Ethical codes and corporate responsibility of the most admired companies of the world: Toward a third generation ethics?

Business and Politics, 2012

Codes of ethics contain a set of rules of conduct and corporate principles concerning the respons... more Codes of ethics contain a set of rules of conduct and corporate principles concerning the responsibility of a company to its stakeholders and shareholders. These codes help to guide corporate and employee behavior, and constitute verifiable elements of social responsibility. This study examines the Most Admired Companies of the World, ranked by Fortune magazine in 2009 to find out, first, whether their codes of ethics exhibit greater emphasis on social responsibility and strong implementation processes, and second, whether they could be considered codes of the third generation as elaborated by Stohl et al. in their article in the Journal of Business Ethics. Our results indicate that the codes of ethics of the 2009 Most Admired Companies of the World resemble “codes of conduct” rather than strictly codes of ethics or “codes of corporate social responsibility”. These codes continue to be governed by traditional norms related to immediate economic success, normative compliance, interna...

Research paper thumbnail of Dominique MÉDA (1998), El trabajo. Un valor en extinción, Gedisa, Barcelona

Revista Empresa y Humanismo

Research paper thumbnail of Corruption, complexity and governance

… Papers (Universidad de …, 2007

Research paper thumbnail of Miguel Alfonso MARTÍNEZ-ECHEVARRÍA (2004), Repensar el trabajo, Ediciones Internacionales Universitarias (EIUNSA), Madrid

Revista Empresa y Humanismo

Con el advenimiento de la modernidad la sociedad ha cosechado innumerables cambios. Muchos elemen... more Con el advenimiento de la modernidad la sociedad ha cosechado innumerables cambios. Muchos elementos han perdido su sitio; otros, por el contrario, han tomado posiciones antes inopinables. Si alguna de aquellas permutas merece ser destacada, no me cabe duda que en la cabeza de carrera se halla el trabajo, de ahí que la elección del profesor Martínez Echevarría sea especialmente certera. No han pasado demasiadas décadas desde que la sociedad prohibiera a los miembros de sus élites ejercer trabajos empleando las manos. Tampoco desde los tiempos en los que quienes trabajaban "brutos como bueyes" (Taylor, 1911), tenían vetado el acceso al conocimiento. Los filósofos, desde Aristóteles, alardearon (aún lo siguen haciendo) de su condición no productiva, mientras que los sufrientes trabajadores trataban de ocultar sus miserias asalariadas lo más dignamente posible. Pero el siglo XXI nos presenta otra visión radicalmente diferente: ahora es desgraciado el que no trabaja; el trabajo, antaño modo de ganarse la vida, se ha convertido en un lugar social-un puesto-, en un descubrimiento más que en un handicap de la condición humana, en palabras del autor, en un "modo de entender el sentido de la propia vida" (p. 9), en un modo de vivir. El cambio ha sido rápido y profundo, tanto que ni siquiera nos habíamos podido parar a calibrar las consecuencias de la profundización y desmigamiento de su esencia. Hasta ahora. El profesor Martínez Echevarría ha pensado para nosotros, hombres con prisas, mucho y bien. En poco más de 180 páginas se puede contemplar cómo el sudor de la frente se ha convertido en corbata de lunares. El texto se ha cuarteado en cuatro capítulos. En el primero, dedicado al mundo antiguo, el autor nos presenta con la maestría que le es propia, la dicotomía entre el mundo de la esclavitudmano de obra encarnada-y el de los señores, contemplativos en el mejor de los casos; simples inactivos, en el peor. Sin embargo, a diferencia de otros tratamientos, el autor va más allá del simple análisis filosófico, adentrándose en el análisis, olvidado por los filósofos, de una actividad que se

Research paper thumbnail of Corruption, complexity and governance: The role of transparency in highly complex systems

Corporate Ownership and Control, 2011

This paper draws on the available interdisciplinary literature on corruption. We describe corrupt... more This paper draws on the available interdisciplinary literature on corruption. We describe corruption as a highly complex phenomenon, which includes heterogeneous elements with nontrivial relationships, unpredictable evolution and changing dynamics. We conclude that anticorruption efforts must be aware of this complexity and include the needed governance instruments. Self-regulation, transparency and ethics re called on to play a fundamental role.

Research paper thumbnail of Corporation as a Crucial Ally Against Corruption

Journal of Business Ethics, 2008

Research paper thumbnail of “Ethics Hotlines” in Transnational Companies: A Comparative Study

Journal of Business Ethics, 2009

This empirical study explores the characteristics and degree of implementation of so-called ethic... more This empirical study explores the characteristics and degree of implementation of so-called ethics hotlines in transnational companies (TNCs), which allow employees to present allegations of wrongdoing and ethical dilemmas, as well as to report concerns. Ethics hotlines have not received much attention in literature; therefore, this paper aims to fill that gap. Through the analysis of conduct/ethics codes and the compliance programs of the top 150 transnational companies ranked by the United Nations Conference on Trade and Development (UNCTAD) (2007), we carry out a descriptive and taxonomic study of these companies' ethics hotlines. We analyze: (1) the basic characteristics of the mechanism, (2) the degree of exigency and the provision of safeguards, (3) the matters reported and the systems for reporting, and (4) the relationships between hotlines and economic characteristics of the firm. Our study compares financial and nonfinancial TNCs as well as North American and European TNCs. Our results show that many firms (especially from North America) have established these procedures. We also find some disparities between European and North American ethics hotlines that suggest differences in the orientation of the procedures.

Research paper thumbnail of Understanding Independence: Board of Directors and CSR

Frontiers in Psychology, 2020

On August Business Roundtable (2019), the Business Roundtable redefined the purpose and social re... more On August Business Roundtable (2019), the Business Roundtable redefined the purpose and social responsibility of the corporation. Yet, this statement must be followed by substantial changes in the business models of corporations for it to avoid becoming empty rhetoric. We believe that the figure of the independent director may be one of the catalysts needed for this change of paradigm for corporations. In spite of the positive correlation between Corporate Social Responsibility (CSR) and board independence, the development of the independence of boards during the last decade has not lead to the expected CSR results. Academics and regulators point to a weak definition and the non-standardized measurement of both independence and board independence (BI) as one possible explanation, and agree that a broader definition is needed. This paper aims to contribute to this debate. We develop a second-generation definition of independence based on a positive approximation to the concept by int...

Research paper thumbnail of Corporate Reputation and Corporate Ethics: Looking Good or Doing Well

SSRN Electronic Journal, 2014

Corporate reputation (CR) has become a fashionable topic due, among other reasons, to the recent ... more Corporate reputation (CR) has become a fashionable topic due, among other reasons, to the recent financial and economic crisis and spreading corporate scandals. Given its interdisciplinary character and intangible nature, CR has been a frequent issue in many disciplines, but scarcely present in the business ethics field. This neglect is odd since a good reputation is one of the most valuable consequences of doing the right things and the things right. In this paper, we intend to explain this absence through three hypotheses: a) business ethics literature largely identifies corporate reputation and corporate social responsibility; b) corporate reputation overlaps with corporate image and corporate identity, resulting interchangeable constructs; and c) business ethics scholars have focused on the negative side of the reputation phenomenon, highlighting reputational risk more than benefits. Based on a bibliometric analysis of the top journal of business ethics literature over a recent decade (2002-2011), we finally confirmed the three hypotheses although c) only partially. In addition, the findings of this study will allow for a deeper understanding of the link between looking good and doing well.

Research paper thumbnail of Las Motivaciones Transitivas Y La Naturaleza Ética De Los Procesos Productivos (The Transitive Motivation and the Ethical Condition of Production)

Spanish Abstract: La mayoria de los estudios eticos sobre la empresa han considerado la produccio... more Spanish Abstract: La mayoria de los estudios eticos sobre la empresa han considerado la produccion como un proceso predominantemente tecnico y, por tanto, al margen de la etica. En este trabajo, por medio del analisis de tres caracteristicas esenciales de la produccion (utilidad, parcelacion y exterioridad), examinaremos como la introduccion de las motivaciones extrinsecas e intrinsecas en el pensamiento empresarial ha permitido superar parte del mecanicismo atribuido tradicionalmente a la produccion. A continuacion mostraremos como solo a traves de la motivacion transitiva se logra devolver la dimension etica al proceso productivo, ofreciendo un cauce para el enriquecimiento interior del trabajador y permitiendo a la empresa alcanzar la eficiencia etica. English Abstract: Most studies on business ethics have considered production as a process eminently technical and, therefore, exempt of ethics. In this article, through the analysis of three essential features of production, i.e. u...

Research paper thumbnail of Miguel Alfonso MARTÍNEZ-ECHEVARRÍA (2004), Repensar el trabajo, Ediciones Internacionales Universitarias (EIUNSA), Madrid

Revista Empresa y Humanismo, 2005

Con el advenimiento de la modernidad la sociedad ha cosechado innumerables cambios. Muchos elemen... more Con el advenimiento de la modernidad la sociedad ha cosechado innumerables cambios. Muchos elementos han perdido su sitio; otros, por el contrario, han tomado posiciones antes inopinables. Si alguna de aquellas permutas merece ser destacada, no me cabe duda que en la cabeza de carrera se halla el trabajo, de ahí que la elección del profesor Martínez Echevarría sea especialmente certera. No han pasado demasiadas décadas desde que la sociedad prohibiera a los miembros de sus élites ejercer trabajos empleando las manos. Tampoco desde los tiempos en los que quienes trabajaban "brutos como bueyes" (Taylor, 1911), tenían vetado el acceso al conocimiento. Los filósofos, desde Aristóteles, alardearon (aún lo siguen haciendo) de su condición no productiva, mientras que los sufrientes trabajadores trataban de ocultar sus miserias asalariadas lo más dignamente posible. Pero el siglo XXI nos presenta otra visión radicalmente diferente: ahora es desgraciado el que no trabaja; el trabajo, antaño modo de ganarse la vida, se ha convertido en un lugar social-un puesto-, en un descubrimiento más que en un handicap de la condición humana, en palabras del autor, en un "modo de entender el sentido de la propia vida" (p. 9), en un modo de vivir. El cambio ha sido rápido y profundo, tanto que ni siquiera nos habíamos podido parar a calibrar las consecuencias de la profundización y desmigamiento de su esencia. Hasta ahora. El profesor Martínez Echevarría ha pensado para nosotros, hombres con prisas, mucho y bien. En poco más de 180 páginas se puede contemplar cómo el sudor de la frente se ha convertido en corbata de lunares. El texto se ha cuarteado en cuatro capítulos. En el primero, dedicado al mundo antiguo, el autor nos presenta con la maestría que le es propia, la dicotomía entre el mundo de la esclavitudmano de obra encarnada-y el de los señores, contemplativos en el mejor de los casos; simples inactivos, en el peor. Sin embargo, a diferencia de otros tratamientos, el autor va más allá del simple análisis filosófico, adentrándose en el análisis, olvidado por los filósofos, de una actividad que se