Standards and Audits for Ethics Management Systems The European Pers
Today’s management is faced with the new task of implementing and dealing with standardised ethics management systems and values programs. It is a widely accepted fact that these have to be designed individually and firm specific, if they are to be a succ
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Series Editor
Editorial Board
Peter Koslowski
F. Neil Brady George Brenkert Geoffrey Brennan James M. Buchanan Richard De George Jon Elster Amitai Etzioni Gerard Gafgen Yuichi Shionoya Lee A. Tavis Philippe Van Parijs Wilhelm Vossenkuhl Josef Wieland
Springer-Verlag Berlin Heidelberg GmbH
Josef Wieland Editor
Standards and Audits for Ethics Management Systems The European Perspective
With 18 Figures and 4 Tables
Springer
Professor Dr. JosefWieland Fachhochschule Konstanz Fachbereich Wirtschafts- und Sozialwissenschaften BrauneggerstraBe 55 78462 Konstanz, Germany
ISBN 978-3-642-07292-5 ISBN 978-3-662-05107-8 (eBook) DOI 10.1007/978-3-662-05107-8 Cataloging-in-Publication Data applied for A catalog record for this book is available from the Library of Congress. Bibliographic information published by Die Deutsche Bibliothek Die Deutsche Bibliothek lists this publication in the Deutsche Nationalbibliografie; detailed bibliographic data available in the internet at http.l/dnb.ddb.de This work is subject to copyright. AII rights are reserved, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of iIlustrations, recitation, broadcasting, reproduction on microfilm or in any other way, and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9, 1965, in its current version, and permission for use must always be obtained from Springer-Verlag. Violations are liable for prosecution under the German Copyright Law. http://www.springer.de © Springer-Verlag Berlin Heidelberg 2003 Originally published by Springer-Verlag Berlin Heidelberg New York in 2003 Softcover reprint of the harocover lst edition 2003 The use of general descriptive names, registered names, trademarks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. Cover design: Erich Kirchner, Heidelberg SPIN 10933220
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Preface
The articles collected in this volume deal with the contents and processes of good corporate practice. Their common question is how moral values and ethical demands can become an integral part of economic and corporate decisions- in a way that is credible and comprehensible for the society. Generally accepted best practice or minimum requirements for codes of conduct matter in this context. They codify values like integrity, fairness, openness, honesty, truthfulness, solidarity and justice, which have to be implemented in a company's day-to-day business. In one sentence: There is a need to develop criteria for seriosity and credibility, for evaluating and controlling standards of conduct and the managerial systems created for this purpose. In the international arena terms like Ethics management system, Ethics program, Values program, Ethics audit and Social audit are in use to denot
