BUSINESS ETHICS AND CORPORATE SOCIAL RESPONSIBILITY

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BUSINESS ETHICS AND CORPORATE SOCIAL RESPONSIBILITY
Objective: This Paper introduces students to the relationship between business and
ethics, and tries them to understand how ethical principles could influence management
decisions. It also signifies the concept of CSR and its implications on business.
Unit I
Business Ethics: Characteristics, Principles, Types, Importance, Factors highlighting
the importance of Business Ethics, Myths about Business Ethics. Ethical Values,
Theories of Ethics, Absolutism verses Relativism, Teleological approach, the
Deontological approach, Kohlberg’s six stages of moral development (CMD), Code of
Ethics.
Business Ethics and Social Responsibilities of the firm - relationship of the firms
with customers, competitors, stockholders, dealers and suppliers. Ethics v/s Ethos,
Indian v/s Western Management, Globalisation and Business Ethics. Emerging issues
of Business Ethics.
Unit II
Ethical Dilemma; Characteristics, ethical decision making, ethical reasoning, the
dilemma resolution process.
Ethical Considerations in Marketing, Ethics in Accounting and Finance, Ethical
Implications at Top Level. Ethical considerations in Human Resource Management,
Environmental Ethics.
Note: Relevant Case Studies regarding ethical issues in Marketing, HRM,
Accounting and Finance and Environment Management should be discussed in
the class.
Unit III
Corporate Social Responsibility: Concept, Definition, Need, Arguments in favour of
and against CSR. Historical Phases of Corporate Social Responsibility, Perspectives of
CSR. Models of CSR, Drivers of CSR, Corporate Governance, Business Ethics and
CSR.
Corporate Social Responsibility and Corporate Sustainability: Meaning, Need and
importance of Sustainability, Sustainability Case Studies-Triple Bottom Line (TBL).
Corporate Sustainability Reporting Frameworks- Global Reporting Initiative
Guidelines, National Voluntary Guidelines on Social, Environmental and Economic
Responsibilities of Business.
Unit IV
Corporate Social Responsibility within the organisation, CSR and Society, Strategic
Planning and CSR, Environmental Aspects of CSR, CSR under the Companies Act,
2013, CSR Practices in India, Case Studies of Major CSR Initiatives.
Corporate Governance: Introduction, Need, Models.