New trends in codes of ethics: Czech business ethics preferences by the dawn of COVID-19

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F21%3A10152276" target="_blank" >RIV/26482789:_____/21:10152276 - isvavai.cz</a>

Result on the web

<a href="http://economic-research.pl/Journals/index.php/oc/article/view/1937/1829" target="_blank" >http://economic-research.pl/Journals/index.php/oc/article/view/1937/1829</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.24136/oc.2021.032" target="_blank" >10.24136/oc.2021.032</a>

Result language

angličtina

Original language name

New trends in codes of ethics: Czech business ethics preferences by the dawn of COVID-19

Original language description

The morality and sustainability depend upon the active engagement of all stakeholders. Businesses might have to observe minimum standards via their corporate social responsibility (CSR), but this does not imply any mandatory and enforceable requirements for their internal documents. Crises such as the COVID-19 pandemic magnify differences and might impact the perception and commitment to ethics and modify preferences. Since it is up to each and every business whether it will issue Codes of Ethics or Codes of Conduct (Codes) and how they will project ethical principles, values and concerns in them, it is both illuminative and instrumental to conduct a massive theoretical and literature review, to identify five aspects for exploration of Codes: (i) human nature (ii) moral values (iii) ethical principles, (iv) reasoning and (v) sustainability pillars, and to perform such an exploration via a case study at the dawn of the COVID-19 pandemic. Based on a massive theoretical and literature review, five aspects for exploration have been identified and employed in a case study involving twenty Codes of the largest Czech businesses, while focusing on their preferences. This is to be achieved by a holistic advanced content analysis employing meta-analysis and manual Delphi method with Likert scoring by a panel of experts. The case study reveals that generally Codes prefer (i) Socrates&apos; perception of human nature, (ii) respect and responsibility as moral values, (iii) the principle of solidarity, (iv) social contract and deontological reasoning and (v) the sustainability social pillar. These findings demonstrate discrepancies and inconsistencies between and also within these Codes, which often paternalistically reject the multistakeholder approach that is needed to overcome COVID-19. This litigates for the appropriateness of this new methodology and encourages further longitudinal case studies entailing more jurisdictions and industries.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50204 - Business and management

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2021

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Oeconomia Copernicana

ISSN

2083-1277

e-ISSN

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Volume of the periodical

12

Issue of the periodical within the volume

4/2021

Country of publishing house

PL - POLAND

Number of pages

37

Pages from-to

973-1009

UT code for WoS article

000736500700005

EID of the result in the Scopus database

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