Marketing responsibility in an era of economic and climatic challenge

Purpose – The purpose of this paper is to illustrate Michael Thomas's concept of civic professionalism and social trusteeship as a future alternative to the current marketing profession's code of conduct and to put this in the context of climate change and ecological sustainability as a model for firms everywhere. Design/methodology/approach – Review of the marketing profession's responsibility towards society, communities and the ecology of the planet in the twenty-first century in the light of climate change. Findings – The hypothesis for the paper emerges as: whether it is possible for Chinese firms to embrace the needs of twenty-first century global ecological sustainability in meeting their own economic requirements for development and financial prosperity. Research limitations/implications – Limited secondary research and primary research that is also limited in terms of scope. Practical implications – As we move into an era of Chinese economic supremacy, we marketers must face up to the responsibility we have towards balancing the progression of global economic development (and selling goods and services in global market systems) with our responsibility towards our cultural systems and the global ecological system (the global ecosystem), the home of all our economic wealth. Social implications – To extrapolate lessons and opportunities for firms from developing economies as they move towards global domination of world economic markets and, suggest strategies for sustainability that they can, and should, adopt. Originality/value – The paper presents a theoretical framework for a global strategy for sustainability, and provides a vision of marketing responsibility that embraces civic professionalism, social trusteeship and a strategy for sustainability.

A HIPÓTESE INTEGRADORA DA GOVERNANÇA CORPORATIVA E DA RESPONSABILIDADE SOCIAL CORPORATIVA SOB O ENFOQUE DOS DIREITOS HUMANOS

A governança corporativa e a responsabilidade social corporativa são dois instrumentos que têm o caráter de atingir a excelência da organização empresarial. Por sua vez, os mesmos foram instrumentalizados como meio de proteção dos interesses dos agentes privados com vista à potencialização da sociedade empresarial, motivados pela desconfiança dos processos decisórios dos administradores societários. Posteriormente, evoluiram sob a forma de códigos de condutas, ditados pelos organismos de controle empresarial, sempre conservando o caráter voluntário de sua aceitação. Alguns objetivos sequer foram incluídos nos seus processos internos de excelência, como por exemplo os direitos humanos de determinados stakeholders. Esse ponto é o objeto principal desta investigação, que busca evidenciar a hipótese de integração da governança corporativa e da responsabilidade social corporativa sob o enfoque dos direitos humanos. § The Corporate governance and corporate social responsibility are two instruments that have the character to achieve excellence in business organization. On the other hand, they have been exploited as a way of protecting the interests of private agents for enhancement of corporate society, motivated by the distrust of the decision-making process of corporate managers. Later, it evolved in the form of codes of conduct, dictated by the bodies of corporate control, always preserving the voluntary nature of their acceptance. Some objectives were not even included in its internal process of excellence, such as the human rights of certain stakeholders. This point is the main object of this research, which seeks to demonstrate the possibility of integration of corporate governance and corporate social responsibility in the human rights perspective.

Ética e responsabilidade social das organizações perante os Técnicos Oficiais de Contas

Mestrado em Contabilidade

Concorrência fiscal prejudicial

Mestrado em Fiscalidade

Learning the ropes and embracing the rules: CFSP institutions as arenas for learning and strategic socialisation

The aim of this article is to analyse those situations in which learning and socialisation take place within the context of the Common Foreign and Security Policy (CFSP), in particular, at the level of experts in the Council Working Groups. Learning can explain the institutional development of CFSP and changes in the foreign policies of the Member States. Some scope conditions for learning and channels of institutionalisation are identified. Socialisation, resulting from learning within a group, is perceived as a strategic action by reflective actors. National diplomats, once they arrive in Brussels, learn the new code of conduct of their Working Groups. They are embedded in two environments and faced with two logics: the European one in the Council and the national one in the Ministries of Foreign Affairs (MFA). The empirical evidence supports the argument that neither rational nor sociological approaches alone can account for these processes.

Promoting Corporate Responsibility in Private Banking: Necessary and Sufficient Conditions for Joining the Wolfsberg Initiative Against Money Laundering

In recent years, the fight against money laundering has emerged as a key issue of financial regulation. The Wolfsberg Group is an important multistakeholder agreement establishing corporate responsibility (CR) principles against money laundering in a domain where international coordination remains otherwise difficult. The fact that 10 out of the 25 top private banking institutions joined this initiative opens up an interesting puzzle concerning the conditions for the participation of key industry players in the Wolfsberg Group. The article presents a fuzzy-set analysis of seven hypotheses based on firm-level organizational factors, the macro-institutional context, and the regulatory framework. Results from the analysis of these 25 financial institutions show that public ownership of the bank and the existence of a code of conduct are necessary conditions for participation in the Wolfsberg Group, whereas factors related to the type of financial institution, combined with the existence of a black list, are sufficient for explaining participation.

Henkilörekisterit markkinatutkimusalan yrityksessä

Nykyisessä informaatioyhteiskunnassa henkilötiedotkin muuttuvat tuotteiksi, jotka alkavat elää omaa elämäänsä ja joilla käydään kauppaa. Toisaalta taas yksityisyyden arvostuskin on kasvussa. Tämän tutkimuksen tavoitteena on teoriassa selvittää millä tavalla henkilötietojen käsittelyä säännellään Suomessa. Empiirisen osan tavoitteena on tutkia kuinka sääntelyn eri kohdat on huomioitu markkinatutkimusalan yrityksessä. Tutkimusote on vertaileva, normatiivinen ja empiirinen. Henkilötietolaki on kehittynyt Suomessa kolmen vuosikymmenen aikana merkittävästi. Nykyisin voidaan puhua myös laajemmin tietosuojalainsäädännöstä, joka sisältää henkilötietolain lisäksi muitakin lakeja mm. sähköisen viestinnän tietosuojalain. Markkinatutkimusalalla merkittävässä roolissa ovat alan käytännesäännöt, joiden avulla lainsäädäntöä pyritään tekemään helpommin omaksuttavaksi. Lainsäädännön toteutuminen ja toimivuus riippuu siitä, kuinka hyvin rekisterinpitäjät ja rekisteröidyt ymmärtävät lainsäädännön tavoitteet. Kummankin osapuolen tietoisuuteen tulisi kiinnittää yhä enemmän huomiota. Rekisterinpitäjän velvollisuuksien noudattaminen on pitkälti kiinni heidän omasta aktiivisuudestaan ja lainkuuliaisuudestaan, koska lainsäädännön valvonnassakin on puutteita. Markkinatutkimusalalla henkilötietolain noudattaminen otetaan vakavasti. Alaltaei ole löydettävissä yhtään oikeustapausta eikä myöskään tietosuojavaltuutetun lausuntoja tai kannanottoja. Alalla, jossa henkilötietoja käsitellään paljon, on tärkeää, että ihmiset luottavat siihen, että tutkimukset eivät riko heidän yksityisyyttään tarpeettomasti. Lainsäädäntö ei rajoita markkinatutkimustoimintaa. Henkilötietolainsäädäntö antaa henkilötietojen käsittelylle markkinatutkimustoiminnassa hyvän viitekehyksen, jossa yrityksen on helppo toimia.

Eettisten periaatteiden tarve kunnallishallinnossa

Abstract: The need for the handbook of good practice in public ethics at local level

Sairaanhoitajaopiskelijoiden ohjattujen käytännön harjoittelujen aikana ilmenneet eettiset ongelmat

Ethical problems occurring during the practical training period of Finnish nursing students The present study focused on nursing students adopting the professional code of conduct during their supervised practical training. The study was carried out in two phases. During the first phase, the objective was to survey ethical problems occurring in practical training as well as how these problems are detected and resolved by nursing students and their supervisors at different stages of their studies. In the second phase, the capability of the nursing students about to graduate to detect and resolve ethical problems was described and analyzed. The students’ capacity for self-instruction, independent search for information as well as factors related to teaching of ethics were determined within this phase. Further, an extensive literature review was carried out to complement the study. Thus, the main objective of the thesis was to make suggestions for the development of the teaching of ethics and supervision in nursing studies and in practice. In the first part of the empirical phase (2002–2005), the views of the nursing students (n =18) were clarified with themed open essay questions. Furthermore, the views of the supervising nurses (n = 115) were established by utilizing a series of themed questions and group interviews. During the second phase (2006–2007), the data for the analyses were collected from nursing students in their graduating stage (n = 319) by a national Internet-based questionnaire. The results of the first phase were examined with contentanalysis and those of the second phase both statistically and by using content analysis. Ethical problems occurring during supervised practical training were typically connected to a patient or a client, a member of the nursing staff or to a student, while solutions were connected to preparation and the action to solve the problem in question. Ethical dilemmas were classified as legal, ethical comportment and uncertainty problems as well as personal and institutional ones. The solutions for these problems were further grouped as based on facts, instructor/staff/member/specialist or patient/client/relative. The results showed that although the nursing students about to graduate had detected many ethical problems both independently as well as together with the nursing staff during every practical training period, they were able to resolve only few of them. Ethical problems were most frequently encountered during training in psychiatric nursing. On the grounds of their own impressions, the nursing students stated that their ability to detect and solve ethical problems improved during their training period. The primary factors related to this enhancement of their skills were teaching and the students’ readiness for selfinstruction. Gender, orientation of the studies and age were observed to be the most important among the underlying factors influencing the capability to detect and solve ethical problems as well as to engage in self-instruction. Based on the results obtained, suggestions for development as well as topics for further studies are presented through teaching of professional ethics and supervision during practical training.