Topic  Ethics and

2 Corporate Social
Responsibility
(CSR)
LEARNING OUTCOMES
By the end of this topic, you should be able to:
1. Describe how different ethical perspectives guide decision making;
2. Explain how organisations influence their ethics environment;
3. Outline a process for making ethical decisions;
4. Summarise the important issues surrounding corporate social
responsibility; and
5. Discuss the reasons for the growing business interests in the natural
environment.

 INTRODUCTION
It takes 20 years to build a reputation and five minutes to ruin it. If you think
about that, you will do things differently.
- Warren Buffet

Every now and then we hear of managers, CEOs, executives and clerks who were
caught with corrupt practices and ethical related matters. As rightly mentioned
by Warren Buffet, no matter how much you have invested to build your
organisationÊs image and reputation, as soon as you are found and exposed by
the media to be engaged in unethical conduct, you and your organisationÊs
reputation will be tarnished and ruined with immediate effect.

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In Malaysia, the business culture of giving gifts especially during festive celebrations
is a norm and treated as a sign of courtesy. However, this act of giving gifts might
also easily be misinterpreted as a form of „bribery‰. Hence, there are always grey
areas whenever we discuss about ethics, especially in business.

Ethical problems and issues in many large organisations are usually rooted from
an individual or more specifically a personal issue. If you have a corrupt boss the
whole operation within the organisation will also be corrupted. The following
Table 2.1 outlines the possible outcomes of lying and telling the truth under
various context in the workplace.
Table 2.1: Telling the Truth and Lying: Possible Outcomes

Reason and
Results of Lying
Context of the Lie
Conflicting  It is easier to lie, than address
expectations conflicts.
 Quick relief of the issue.
 The underlying problem not
being addressed.
 Might cause no harm.
 Need to rationalise action in
covering the lies in order to keep
good reputation.
Negotiation  Creates short term gain.
 Economically good.
 Might harm long term
relationship.
 Need to reason to oneself.
Keeping  To build confidence.
confidence  Might maintain long term
relationship with the party whose
confidence is kept.
 Might project deceitfulness to the
others being deceived.
Reporting your  Advancement in the workplace.
own performance  Creates dishonest reputation.
within an
 Keep on continuing the sequence
organisation
of lies to make it look consistent.
Results of Truth-telling
 Usually, emotionally difficult.
 May solve issues/problems.
 Might create conflict.
 No impact in an immediate
structure.
 Builds reputation as an
„honest‰ person.
 Creates long term relationship.
 Creates high integrity
reputation.
 Creates model behaviour to
others.
 Breach of trust to the
confiding party.
 Makes a person appear
deceitful to all in the long run.
 Might create impression of
honesty.
 Creates integrity reputation.
 Might not always be positive
outcomes.

Source: Grover (2005)

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 TOPIC 2 ETHICS AND CORPORATE SOCIAL RESPONSIBILITY (CSR)  19

ACTIVITY 2.1
By using Google, search corporate crime cases such as bribery
involving CEOs, managers, executives and clerks. Identify whether it
is justifiable for each case to be considered as „bribery‰ or a „gift‰.

2.1 CONCEPT OF ETHICS IN MANAGEMENT

Ethical issues are defined as situations, problems or opportunities which an
individual needs to identify among several actions to determine whether they are
morally right or wrong (Bateman & Snell, 2015). When you are able to identify the
ethical issue, it will be easier for you as a manager to make ethical decisions.

2.1.1 Business Ethics

Before we can fully understand the various issues of business ethics, it will be
best for us to know the definition of business ethics. According to Bateman and
Snell (2015), business ethics are moral principles and standards that are used to
guide our behaviour in the business world.

2.1.2 Ethical Systems

Ethical systems are guided by moral philosophy that is centred on universal
values. An ethical system can be defined as the values, principles and rules that
people use in deciding what is right or wrong (Bateman & Snell, 2015). The
ethical systems comprise universalism, egoism, utilitarianism, relativism and
virtue ethics. Let us now look at these systems in further detail as follows:

(a) Universalism
Universalism refers to an ethical system which considers all people
sharing similar values across society where each individual must accept
similar standards and values in order to function in the society (Bateman
& Snell, 2015).

Killing another person is morally wrong, so is stealing other peopleÊs

belongings and lying to others. These are some of the examples of universal
values. As managers, we must function within this universal value and use
it to guide our actions and decision making. We should uphold justice by
being fair to each and every employee, although it is not an easy thing to
do. In fact, by doing so you might not be liked by some employees.

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However you will be acknowledged by all for having the right attitude
which may or may not help you climb the corporate ladder.

Let us look at another example. In an organisation that encourages

unethical practices in business dealings, managers will follow suit. As a
result, fraud cases are bound to exist. We have witnessed many abandoned
housing and building projects. One of the reasons is due to contractorsÊ
failure to manage their cash flow properly. They were likely to have
engaged in bribery in order to secure the project, and then went on to
appoint unqualified sub-contractors to complete their project. These sub-
contractors were hired in order to meet their low budget as a result of the
bribery. With this and compounded by the lack of proper monitoring, it is
no wonder that the project came to a halt. This example clearly shows that
if the organisation is engaged in unethical behaviours, employees will
behave in a similar manner and this will lead to huge losses in terms of
money and reputation for the organisation.

(b) Egoism
The ethical system for egoism shows that the behaviour is acceptable only if
it will maximise benefits for the individual. The main focus of the egoism
principle is „Doing the right thing‰, whereby a person should do the act
that promotes the greatest good for oneself. It is believed that by doing so,
you will increase the well-being of the society. This guiding value is quite
similar to Adam SmithÊs (political economist and philosopher) concept of
the invisible hand, whereby if the organisation follows its own economic
self-interest the total wealth of society will be improved significantly
(Bateman & Snell, 2015).

(c) Utilitarianism
Under the utilitarianism principle, the main concern is to do the greatest
good for the greatest number of people (Bateman & Snell, 2015; Lim et al.,
2015). This guiding rule is commonly used in decision making. As a
manager, you have to make decisions every day hence utilitarianism
principle is the best principle to use as a guide in making decisions. Before
you can make a decision, you need to evaluate how many parties will be
affected by your decision, what will be the benefits of your decision, what
will be the cost of your decision to the affected parties which includes your
company, employees, government, society and your customers.

(d) Relativism
The principle of relativism considers other peoplesÊ opinions, cultures,
religions and behaviours in decision making (Bateman & Snell, 2015). As a
manager, you must understand the cultural and religious backgrounds of

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 TOPIC 2 ETHICS AND CORPORATE SOCIAL RESPONSIBILITY (CSR)  21

your staff because they might look at situations from different perspectives.
Therefore prior to making any crucial decisions, it is best for you to
incorporate views from various employees. By doing so, your decision will
be a collective decision rather than a decision that might be biased towards
any one particular perspective or person. In addition, incorporating opinions
from other members in the organisation will allow the organisation to be
more innovative and creative in solving issues and problems.

(e) Virtue Ethics

Virtue ethics refers to classifying people based on the level of moral
judgement that they have (Bateman & Snell, 2015). What we consider as
moral should come from a mature person with good „moral character‰ and
the behaviours that he endorses as morally upright. Many of societyÊs rules
covering the moral aspects of behaviour are without much elaboration.
However, it is believed that individuals with good moral character are able to
go beyond the moral standards set by the society because these individuals
tend to have strong faith, are honest and have high levels of integrity.

In Malaysia, we have Ustaz for the Muslims as a reference for moral

conduct, Guru for the Hindus, Father or Pastor for the Christians, and
Monk or Reverend for the Buddhists. We might also want to refer to more
elderly and respected individuals who have had many years of experience
in managing companies as a reference person to assist us in making
important decisions.

2.2 STRATEGIES TO ENHANCE ETHICS IN

ORGANISATIONS
In order to ensure that there is an ethical climate in the organisation, decision
making must be on the basis of what is considered to be right or wrong (Bateman
& Snell, 2015). There are instances whereby the organisational culture leads to
unethical behaviours such as the following:
(a) Strongly emphasising short-term revenue over long-term effects;
(b) Does not have any written code of ethics available for reference;
(c) Always make a hasty decision by opting for „quick fix‰ solutions rather
than evaluating it against ethical issues;
(d) Unwilling to abide by the rules and regulations due to the financial cost
implications;

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(e) Does not consider ethics to be a critical factor for organisational survival,
and only considers it as one of the promotional tools;
(f) Does not have procedures in place for handling ethical issues; and
(g) Only focuses on responding to „shareholders‰ interests at the expense of
violating rules and regulations.

As can be seen from the list mentioned earlier, any organisation which opts for
higher short term profits at the expense of ethical conducts will eventually lead
to ethical misconduct and potential long-term losses. Thus, it is a must for every
manager to be an ethical leader, one whose high moral standards can influence
the staff to behave ethically.

Every organisation should have clear corporate ethical standards, ethics codes,
ethics programmes and ethical basis for decision making in place. Let us now
look at some elements that will help create an ethical climate in an organisation.

2.2.1 Corporate Ethical Standards

In managing an organisation, to ensure that the organisation is able to create a
culture that encourages ethical behaviour, managers have to be appointed
amongst ethical people. As a manager, you should showcase ethical behaviour so
that your subordinates would be able to comprehend the direction of the
company and the code of conduct in the organisation. The code of conduct
should specify the doÊs and donÊts of each employee when dealing with the
stakeholders. In addition, as a manager, you must „Walk the Talk‰ rather than
„No Action, Talk Only‰.

2.2.2 Code of Ethics

Code of ethics is a statement of the organisationÊs expectations on how
employees should behave towards the stakeholders including customers,
suppliers, investors and lenders (Bateman & Snell, 2015). Certo and Certo (2012)
defined code of ethics as a formal statement which guides how people within an
organisation ought to behave and make decisions. Employees will refer to the
code of ethics whenever stakeholders become aggressive and push them towards
meeting their demands. Having a clear code of ethics will help employees to
make clear ethical decisions.

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 TOPIC 2 ETHICS AND CORPORATE SOCIAL RESPONSIBILITY (CSR)  23

An effective code of ethics should have the following elements:

(a) Include employees in writing the statement;
(b) Relate to real life situations so that employees may see the relevancy of it;
(c) Should be short and simple so that it is easy to comprehend and recall;
(d) Include values and shared beliefs of key importance which may serve to
persuade others to believe in it; and
(e) Allow top management to talk about it and „walk the talk‰.

Besides establishing a code of ethics, Certo and Certo (2012) found that, in order
to create an ethical workplace, managers should be consistent in their actions and
decisions. Their actions and decisions should be guided by the following
standards:
(a) The golden rule – treat others as you would want others to treat you;
(b) The utilitarian principle – an action that will provide the greatest good for
the greatest number of people;
(c) KantÊs categorical imperative – an action under certain circumstances in
accordance with the universal law, or rule of behaviour;
(d) The professional ethic – an action that can be viewed as proper by any
disinterested panel of professional peers;
(e) The TV test – ask the question, „Will I feel comfortable explaining my
actions to the media?‰;
(f) The legal test – check if the decision is legal. Are there any laws that are
considered to have a minimum standard for ethics?; and
(g) The four-way test - if you are able to answer „yes‰ to all the four questions
below, then you are making an ethical decision. The questions are:
(i) Is the decision truthful?
(ii) Is it fair to all concerned?
(iii) Will it build goodwill and better friendship?
(iv) Will it be beneficial to all concerned?

Governments should also play a role in enforcing ethical behaviours among

managers. For example, in the US, organisations must follow the Sarbanes-Oxley
Act of 2002 in relation to reform standards (Certo & Certo, 2012). The law was
approved to ensure that there will be no deceptions in the financial reports
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prepared by public listed companies prior to its release to the public. This is to
promote ethical conducts such as maintaining acceptable accounting practices,
executive compensation, monitoring business strategies, mitigating risks and
ensuring company processes and structures that will enhance company
reputation and integrity. The Sarbanes-Oxley Act (SOX) also protects whistle-
blowing individuals. Whistle-blowing is an act whereby an employee reports any
misconduct or corruption that is occurring in the organisation to the authorities
or media.

2.2.3 Ethics Programmes

Every organisation should have some ethics programmes to ensure that the
ethical climate can be promoted in the organisation. The ethics programmes
should include communications with employees regarding the organisationÊs
expectations of ethical conduct; the setting up of ethics committees to form
policies, evaluation and investigations; communication systems to allow
employees to report any wrong doings as well as getting guidance; the
appointment of ethics officers for investigating purposes and educating
employees; trainings and disciplinary processes to address any ethical issues in
the workplace (Bateman & Snell, 2015).

There are two types of ethics programmes. They are compliace-based ethics
programmes and integrity-based ethics programmes. Figure 2.1 explains the two
types of ethics programmes.

Figure 2.1: Compliance-based and integrity-based ethics programme

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2.2.4 Ethical Decision Making

As a manager, you must have the ability and the will to decide and implement
ethical decisions and to educate employees on the process of ethical decision
making. The question is how do you go about it? Figure 2.2 shows the process of
ethical decision making.

Figure 2.2: Process for ethical decision making

Source: Hosmer (2003)

You must understand all the moral standards and recognise all the moral impact
such as the benefits or the rights being exercised, whether your decision will
bring harm to others, and are there any rights being denied or violated. Once you
have applied these universalism principles, you may define the associated moral
issues or problems. This will help you to determine the economic outcomes,
consider the legal requirements and evaluate the ethical duties. The final step is
to propose a convincing moral solution by considering the financial implications
of your decision. At this stage, you are likely to base your proposal from a
utilitarianism, relativism or virtue ethics system.

Every ethical decision making process involves consequences or costs. At times

you might have to choose the last alternative course of action because the
outcome will bring good to others. This is a normal practice in many
organisations throughout the world.

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ACTIVITY 2.2
If we reflect on societyÊs behaviour, where some people respect and
highly regard those who have big cars, huge houses but disrespect
those who live in small houses with small cars, it indirectly indicates
that we may live in a prejudicial society. Do you agree with the
statement? Explain your answer.

2.3 CONCEPT OF SOCIAL RESPONSIBILITY

So, what is corporate social responsibility? Corporate social responsibility can be
defined as an obligation toward society undertaken by businesses (Bateman &
Snell, 2015). However, Lim, Chua, Skulkerewathana and Daft (2015) and Certo
and Certo (2012) defined CSR as a management obligation where organisations
have to choose and act towards contributing to the interest and welfare of the
society as well as the organisation.

In order to be a socially responsible organisation, managers must ensure that

they are not wasting any organisational resources in the process while meeting
its social obligations (Certo & Certo, 2012). In Figure 2.3, the flowchart depicts the
inclusion of corporate social responsibility in the decision making process. The
flowchart outlined seven main questions to be addressed in the process. They are
as follows:
(a) Does social responsibility really exist in this case?
(b) Does the firm have a right to undertake this action?
(c) Does an assessment of all interests indicate that the action is desirable?
(d) Do benefits outweigh costs?
(i) Can subcontracting or other means reduce the cost to a net beneficial
level?
(e) Could this action be better handled by other parties who are willing to
undertake the task?
(f) Can we bear the cost of this action?

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(g) Do we possess the managerial competence to do the job?

(i) Can we acquire the needed competence through training or
recruitment?
(ii) Can we subcontract the activity to parties that possess the required
competence?

Let us now look at Figure 2.3 which illustrates the process of corporate social
responsibility and decision making, to ensure that the steps taken are socially
responsible.

Figure 2.3: Flowchart of social responsibility in decision making

Source: Certo and Certo (2012)

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28  TOPIC 2 ETHICS AND CORPORATE SOCIAL RESPONSIBILITY (CSR)

The following Figure 2.4 depicts the pyramid of global social responsibility and
performance. The diagram shows that philanthropic responsibility is the highest
expectation of global stakeholders towards an organisation. It depicts how well a
business serves the society by improving the economic activities, by upholding
legal requirements, by being ethically responsible as well as taking the
responsibility to perform philanthropic activities.

Figure 2.4: Pyramid of global corporate social responsibility and performance

Source: Bateman and Snell (2015)

The following subtopics will elaborate the various responsibilities of a business

towards the society.

2.3.1 Economic Responsibilities (Be Profitable)

The economic responsibilities include producing goods and services that will fit all
stakeholdersÊ expectations such as selling products and services that will maximise
companyÊs profit but still at an acceptable price to the customers while also
maximising returns to the investors (Bateman & Snell, 2015).

2.3.2 Legal Responsibilities (Obey the Law)

It is the responsibility of each organisation to obey and comply with the rules and
regulations of the government (Bateman & Snell, 2015). The obligations include
paying taxes, zakat, GST and other governmental revenue as stipulated by law.
In addition, businesses also need to comply with the requirements of other
governmental agencies.
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2.3.3 Ethical Responsibilities (Be Ethical, Do What is

Right, Avoid Harm)
The ethical responsibilities of businesses include meeting or exceeding societyÊs
expectations that include the support of any charitable activities to reduce the
societal burden (Bateman & Snell, 2015). It will make the business look good by
maintaining good customer relationship and positive public image.

2.3.4 Philanthropic Responsibilities (Contribute to the

Community; Be a Good Corporate Citizen)
Philanthropic responsibilities include behaviours and activities that will create
desirable actions from stakeholders that could benefit the society and increase the
value of the business (Bateman & Snell, 2015). Similarly, Lim et al. (2015)
describes discretionary responsibility as being the highest form of corporate
ethical responsibility which is defined as voluntary and guided by the
organisationÊs intention to make social contributions which is not required by
laws, economics or code of ethics. For example, engaging in education initiatives
for poor families.

2.4 CONTRASTING VIEWS ON CORPORATE

SOCIAL RESPONSIBILITY
There are two contrasting views on corporate social responsibility. They are profit
maximisation and principled moral reasoning. Let us now look at these two views
in further detail.

2.4.1 Profit Maximisation

Managers act as agents for shareholders and are obligated to maximise the
present value of the company. According to Milton Friedman (a Nobel Prize
winner and economist of the University of Chicago), organisations improve
the quality of the life of the nation as long as its business activities are
directed towards increasing its organisationÊs profits. It is unethical for the
appointed business leaders to serve the society at the expense of the
shareholdersÊ money on projects or initiatives not related to its business
activities. As long as the projects or initiatives bring more profits, then they
are justified to be pursued.

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2.4.2 Principled Moral Reasoning

On the other hand, Adam Smith believed that managers should be motivated by
principled moral reasoning (Bateman & Snell, 2015). According to him,
organisations should actively participate in the community and also in the larger
environment. It is wrong to only focus on the bottom line of the business which is
profit making while avoiding the obligation to serve the customers and society
when it is due.

Do both views need to contradict each other? Well, not really. In fact both views
can be merged. For example, Coca Cola Company had initiated 70 charitable
projects in 40 countries to provide clean water. As water is critical to sustain lives,
those people with access to clean water will be able to survive. Thus from an
economic perspective, they have the potential to be future Coca Cola customers.

Companies who engage in corporate social responsibility activities usually

perform better than those who are not. Moreover by solving or minimising
societyÊs problems, this will indirectly open up new business opportunities for
the company. A cost and benefit analysis should be performed to determine to
what extent the success of the socially responsible actions will have on the long
term benefits to the company.

ACTIVITY 2.3
In the organisation that you are currently working with right now,
identify which level of corporate responsibility has already been
achieved by your organisation? Is it economic responsibility, legal
responsibility, ethical responsibility or philanthropic responsibility?
Support your answer with the relevant evidence.

2.5 THE NATURAL ENVIRONMENT

Nowadays many organisations have taken into consideration the need to include
activities involving the preservation of the environment as they have direct or
indirect effects on business operations and profitability. Let us now look at some
frameworks that can be used in the management of the natural environment.

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2.5.1 A Risk Society

Our business operations in transforming natural resources to produce goods and
services may cause injury, loss or harm to people and also to the environment.
Hence, we are living in a risky society. The risks that we are exposed to are
industrial pollution, environmental degradation as well as population explosion.
Due to over population, more land has been developed and more industries have
been created to produce more goods to serve global markets. However in doing
so, whether we realise or not, we have polluted the environment and also
degraded the natural environment resources.

2.5.2 Ecocentric Management

Ecocentric management is defined as the creation of sustainable economic
development and improving the quality of life worldwide for all stakeholders. To
have sustainable growth, the economic growth and development should meet
the needs of the people without harming the needs of the future generations.

More companies are practising the life cycle analysis, a process that analyses all
probable inputs and outputs from the entire „cradle-to-grave‰ life of a product,
in order to determine the total environmental impact of the industry.

SELF-CHECK 2.1

1. Describe the five ethical systems that can be used by management

to guide its decision making.
2. Identify the strategies that can be used to enhance ethics in
organisations.
3. Describe the stages involved in the process for ethical decision
making.
4. Explain the concept of social responsibility and its importance for
organisations to embrace it.
5. Discuss ecocentric management and the benefits it brings to the
organisation.

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32  TOPIC 2 ETHICS AND CORPORATE SOCIAL RESPONSIBILITY (CSR)

 Business ethics comprises the moral principles and standards that are used to
guide business operations and decision making.

 Ethical system are principles, values and rules based on universalism,

egoism, utilitarianism, relativism and virtue ethics.

 There are many strategies that can be used to enhance ethics in organisations
such as establishing corporate ethical standards, code of ethics, ethics
programmes and implementing ethical decision making process.

 There are two types of ethics programmes. They are compliance-based and
integrity-based programmes.

 Corporate social responsibility can be defined as an obligation towards

society by businesses.

 The concepts of corporate social responsibility consists of economic

responsibilities, legal responsibilities, ethical responsibilities and
philanthropic responsibilities.

 The contrasting views on corporate social responsibility are profit

maximisation and principled moral reasoning.

 More and more organisations have taken an interest in activities related to the
preservation of the environment as it has a direct or indirect effect on
business operations and profitability.

 Organisations are at risk from industrial pollution, environmental

degradation and population explosions.

 Ecocentric management refers to the creation of sustainable economic

development and improving the quality of life worldwide for all stakeholders
without harming the needs of future generations.

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Business ethics Philanthropic responsibilities

Corporate social responsibility Principled moral reasoning
Ecocentric management Profit maximisation
Economic responsibilities Utilitarianism
Ethical responsibilities Universalism
Ethics Relativism
Egoism Risk Society
Legal responsibilities Virtue Ethics

Bateman, T. S., & Snell, S. A. (2015). Management: Leading & collaborating in a

competitive world. New York, NY: McGraw-Hill Education.
Certo, S. C., & Certo, S. T. (2012). Modern management: Concepts and skills,
(12th ed.). Boston, MA: Prentice Hall.
Grover, S. L. (2005). The truth, the whole truth, and nothing but the truth: The
causes and management of workplace lying. Academy of Management
Executive, 19(2), 148-157.
Hosmer, L. T. (2003). The ethics of management (4th ed.). New York, NJ:
McGraw-Hill/Irwin.
Lim, G. S., Chua, S. B., Skulkerewathana, U., & Daft, R. L. (2015). New era of
Management in a globalized world: An Asian perspective. Singapore:
Cengage Learning Asia.

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