search query: @indexterm AUDITING / total: 1120
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| Author: | Garcia-Marzá, D. |
| Title: | Trust and dialogue: theoretical approaches to ethics auditing |
| Journal: | Journal of Business Ethics
2005 : MAR III, VOL 57:3, p. 209-219 |
| Index terms: | stakeholders corporate responsibility responsibility ethics business ethics auditing trust |
| Freeterms: | social responsibility |
| Language: | eng |
| Abstract: | This article attempts to promote an ethical framework for the conceptualization and development of ethical audits, understood as the opportunity and agreement to devise a system to inform on ethical corporate behaviour. This system both increases transparency and credibility, and enhances the pruduction, maintenance and development of trust capital. The paper takes four steps: 1) analyzing the relation between ethics auditing and trust, 2)examining the social balance sheet as a precursor to ethics auditing, 3) reconstructing the basic moral assumptions underlying the company's social responsibility, and 4) presenting a methodological framework embracing two basic theoretical perspectives: stakeholder theory and the values derived from discourse ethics as a normative framework. |
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