国际经济与管理科学杂志

Business Ethics and Corporate Social Responsibility: Moral and Ethical Evaluation (according to code of ethics and deontology)

Abstract

Velentzas John , Georgia Broni, Kartalis Nick, Lazaridis Vassilios, Avramopoulos Eleytherios and Kyriakoulis George

impact on society. In A. Carroll’s "Pyramid of Corporate Social Responsibility" a corporation has four types of responsibilities: The first and most obvious is the economic responsibility to be profitable. The second is the legal responsibility to obey the laws set forth by society. The third, which is very closely linked to the second, is the ethical responsibility. This is to do what is right even when business is not compelled to do so by law. The fourth is the philanthropic responsibility. This refers to contributions by the corporations toward social, educational, recreational and / or cultural purposes. According to ethical and moral principles in business affairs there are three categories of managers: a. The moral managers, who are dedicated to high standards of ethical behavior, both in their own actions and in their expectations of how the company’s business is to be conducted. b. The immoral managers, who are actively opposed to ethical behavior in business and will-fully ignore ethical principles in their decision making. c. The amoral managers, who appear in two forms: the intentionally amoral manager and the unintentionally amoral manager.