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Olympic　Games　over　an　80…year　period；　can　prove　ethically　questionable。　
In　the　first　place　Coca…Cola；　McDonald’s；　Samsung　and　the　other　Olympics’　
sponsors　hope　for　a　share　of　the　huge　marketing　benefits　that　accrue　from　
such　association。　Secondly；　supporting　the　Games　may　be　the　‘right’　thing　
to　do；　but　supporting　the　2008　host　country；　China；　a　regime　with　a　questionable　
human　rights　track　record；　may　well　be　‘wrong’。　
Business　ethics　defines　the　categories　of　duty　for　which　we　are　morally　
responsible。　Lists　of　moral　duties　and　rights　can　be　lengthy　and　overlapping。　
The　duty…based　theory　advanced　by　a　British　philosopher；　W　D　Ross　（1877–　
1971）；　provides　a　short　list　of　duties　that　he　believed　reflects　our　actual　
moral　convictions：　
。　Fidelity：　the　duty　to　keep　promises。　
。　Reparation：　the　duty　to　pensate　others　when　we　harm　them。　
。　Gratitude：　the　duty　to　thank　those　who　help　us。　
。　Justice：　the　duty　to　recognize　merit。　
。　Beneficence：　the　duty　to　improve　the　conditions　of　others。　
。　Self…improvement：　the　duty　to　improve　our　virtue　and　intelligence。　
。　Non…maleficence：　the　duty　to　not　injure　others。　
Ross　recognized　that　there　will　be　occasions　when　we　must　choose　between　
two　conflicting　duties。　For　example；　should　your　business　be　involved　in　
any　way　with　products　that　facilitate　abortions？　On　one　side　of　that　moral　
argument　lies　beneficence　in　improving　the　conditions　of　women　and；　on　
the　other；　non…maleficence　in　not　doing　injury　to　the　unborn　child。　You　
can　find　out　more　about　the　theoretical　aspects　of　ethics　on　The　Internet　
Encyclopedia　of　Philosophy　（iep。utm。edu/e/ethics。htm）　and　on　
related　business　issues　on　the　Free　Management　Library　website　（　
managementhelp/ethics/ethxgde。htm）。
Ethics　and　Social　Responsibility　223　
TEACHING　ETHICS　AND　SOCIAL　
RESPONSIBILITY　IN　BUSINESS　SCHOOLS　
This　subject　is　perhaps　the　most　controversial　and　disputed　in　terms　of　the　
teaching　methodology　and　content　used　in　business　schools。　A　recent　survey　
on　Corporate　Social　Responsibility　Education　in　Europe　found　that　while　
most　business　schools　had　some　content　in　this　area；　only　a　quarter　had　
a　specific　topic；　module　or　elective　covering　the　ground。　In　2008；　courses　
in　corporate　social　responsibility　（CSR）；　ethics；　sustainability　or　business　
and　society　are　now　a　requirement　for　58　per　cent　of　MBAs；　up　from　45　
per　cent　in　2003　and　34　per　cent　in　2001。　Most　had　the　subject　embedded　in　
various　other　subject　areas；　for　example　under　titles　such　as　a　bination　
of　‘Accounting；　Corporate　Governance；　Law　and　Public　Governance’　or　
‘Stakeholder　Management’。　Others　had　ethics　and　social　responsibility　
covered　in　the　context　of　specific　disciplines　–　ethical　accounting　systems　
or　marketing　and　ethics。　Georgia　Tech　College　of　Management’s　MBA　set　
as　a　business　ethics　paper　the　task　‘Analyze　Sarbannes–Oxley　from　both　
conceptual　and　implementation　perspectives’；　which　is　a　largely　a　single　
issue　of　directors’　responsibilities　to　investors。　
There　is　widespread　use　of　practitioner　speakers　from　business　or　nongovernmental　
organizations　（NGOs）　as　well　as　case　studies　from　industry；　
and　these　methods　dwarf　the　more　academic　methods　（lectures；　tutorials）　
used　in　other　subject　areas。　Tuck　School　of　Business　at　Dartmouth；　for　
example；　teaches　a　‘brief　mini…course’　based　on　discussions　of　ethical　issues　
encountered　by　its　faculty　in　cases　involving　their　experience　‘particularly　
on　the　functional　areas　of　business　as　exercised　in　both　the　US　and　the　
global　marketplace；　where　different　local　practices　and　cultural　norms　
seem　to　muddy　the　ethical　water’。　The　academics；　however；　are　on　the　
march！　No。。ingham　University　Business　School　has　an　International　Centre　
for　Corporate　Social　Responsibility　and　a　Professor　of　CSR　（Corporate　
Social　Responsibility）。　INSEAD　has　a　chaired　professor　of　Business　Ethics　
and　Corporate　Responsibility；　though　the　focus　there　appears　to　be　very　
much　around　ethical　consumerism；　deception　in　marketing　and　marketing　
ethics。　But　the　University　of　Chicago　Graduate　School　of　Business　leads　
the　field　in　raising　the　bar　on　teaching　in　this　field。　It’s　the　only　business　
school　anywhere　to　have　a　Nobel　laureate　–　Robert　Fogel；　winner　of　the　
1993　Nobel　Prize　in　economics　–　teaching　‘A　Guide　to　Business　Ethics’。　
OWNERS　VS　DIRECTORS：　THE　START　OF　THE　
ETHICAL　TUG　OF　WAR　
Directors　are　appointed　by　the　owners　of　a　business　to　control　a　business　
and　look　a。。er　their　interests　in　their　absence。　When　enterprises　were　
224　The　Thirty…Day　MBA　
small　and　local　this　was　an　expediency　rarely　invoked；　as　owners　more　
o。。en　than　not　were　the　directors　and　where　they　were　not　it　was　usual　to　
ensure　at　least　some　family　oversight。　Now；　where　nearly　two…thirds　of　all　
business　activity　is　conducted　by　giant　global　enterprises；　this　separation　
of　ownership　from　control　has　bee　both　necessary　and　monplace。　
Also；　such　businesses　have　replaced　‘owners’　with　‘shareholders’。　The　
difference　is　subtle　but　it　is　the　key　to　understanding　the　requirement　for　
including　business　ethics　and　social　responsibility　on　the　business　school　
curriculum。　
Shareholders　only　rarely　own　more　than　a　small　fraction　of　any　one　
business；　they　have　no　special　reason　to　identify　with　the　founders’　vision　
or　code　of　behaviour　and　they　are　preoccupied　with　relatively　simple　
outes　such　as　growth　in　earnings　per　share。　If　they　bee　unhappy　in　
that　respect　they　just　swap　their　holding　in　that　business　for　a　similar　stake　
in　another。　In　fact；　even　if　such　shareholders　are　satisfied　with　financial　
performance　when　a　sector　is　out　of　‘favour’；　say；　as　retailers　may　be　during　
a　recession；　they　may　well　sell　their　holding　in　any　event。　The　main　holders　
of　large　shareholdings　in　businesses　now　are　fund　managers　and　pension　
funds　and　arguably　these　have　an　even　greater　imperative　to　focus　their　
a。。ention　on　earnings。　True；　they　exert　pressure　from　time　to　time　but　that　
is　usually　when　they　see　too　much　control　moving　into　the　hands　of　one　
director；　say　when　there　is　an　a。。empt　to　bine　the　roles　of　chairman　
and　chief　executive。　Also；　when　directors　are　trying　to　pay　themselves　
more　than　they　may　be　worth　or　are　trying　to　improve　their　lot　in　some　
other　way　at　the　expense　of　shareholders；　a　fund　manager　may　step　in。　
Fund　managers　are　not　always　honest　brokers　with　regard　to　looking　a。。er　
shareholder　interest。　For　example；　during　a　takeover　there　is　a　good　chance　
that　a　fund　manager　will　find　themselves　with　holdings　in　both　buyer　and　
seller。　
The　board　of　directors　has　in　effect　replaced　the　‘owner’　as　the　custodian　
of　the　moral　tone　and　in　se。。ing　standards　of　behaviour　towards　everyone　
the　business　has　dealings　with。　They　are　in　some　ways　encouraged　by　legal　
constraints　placed　on　them　to　take　a　narrow　view　of　those　responsibilities。　
They　are　required　‘to　act　in　good　faith　in　the　interests　of　the　pany’；　‘not　
to　deceive　shareholders　and　to　appoint　auditors　to　oversee　the　accounting　
records’；　‘not　to　carry　on　the　business　of　the　pany　with　intent　to　defraud　
creditors　or　for　any　fraudulent　purpose’；　and　‘to　have　regard　for　the　interests　
of　employees　in　general’。　（See　Chapter　4　for　more　on　the　responsibilities　of　
directors。）　
Directors　and　managers　also　have　responsibilities　to　protect　their　customers　
when　using　their　products　or　services　or　when　visiting　pany　
premises　and　to　follow　rules　inhibiting　pollution　in　the　operating　processes。　
But　it　is　only　relatively　recently　that　panies　have　been　required　
to　take　a　wider　view　of　their　responsibilities　to　other　‘stakeholder’　groups。　
Ethics　and　Social　Responsibility　225　
Enlightened　managers；　or　those　that　are　particularly　astute；　depending　on　
your　level　of　cynicism；　have　o。。en　taken　on　broader　responsibilities；　sponsoring　
charities；　funding　social　amenities　such　as　play　areas　or　providing　
low…cost　housing。　These　initiatives　are　o。。en　spurred　on　by　enlightened　selfinterest；　
say　to　help　with　recruiting　and　retaining　employees；　with　ge。。ing　
favourable　PR；　or　in　the　case　of　low…cost　housing；　providing　amenities　is　a　
usual　requirement　in　ge。。ing　planning　consent　for　a　property　development　
or　a　site　for；　say；　a　supermarket。　
UNILEVER　–　EMBEDDING　ETHICS　
In　1887；　William　Hesketh　Lever；　already　a　highly　successful　soap　manufacturer；　
was　looking　for　a　new　site　for　his　factory　to　allow　him　to　expand。　
The　site　also　needed　to　be　near　a　river　for　importing　raw　materials；　and　
near　a　railway　line　for　transporting　the　finished　products。　The　56　acres　
of　unused　marshy　land　at　the　site　that　became　Port　Sunlight；　named　
after　his　soap；　was　far　more　than　he　needed　simply　for　manufacturing　
purposes。　Lever　had　something　more　all…embracing　in　mind。　His　stated　
aims　were　to　create　an　environment　that　allowed　his　workers　‘to　
socialize　and　Christianize　business　relations　and　get　back　to　that　close　
family　brotherhood　that　existed　in　the　good　old　days　of　hand　labour’。　
His　intention　was　to　extend　his　responsibilities　beyond　making　money　for　
himself　and　to　share　that；　albeit　on　his　own　terms；　with　everyone　who　
worked　for　him。　Between　1899　and　1914　Lever　built　some　800　houses；　
taking　an　active　part　himself　in　the　design。　The　munity’s　population　
of　3；500　shared　allotments；　public　buildings；　including　the　Lady　Lever　Art　
Gallery；　schools；　a　concert　hall；　open　air　swimming　pool；　church；　and　a　
temperance　hotel。　His　cottage　hospital；　built　in　1907；　continued　until　the　
introduction　of　the　National　Health　Service　in　1948。　He　also　introduced　
schemes　for　welfare；　education　and　the　entertainment　of　his　workers；　
and　encouraged　recreation　and　organizations　which　promoted　art；　
literature；　science　or　music。　
Unilever；　as　the　pany　is　now　known；　has　carried　the　Lever　values　
and　vision　on　into　corporate　life。　The　pany’s　behaviour　in　all　affairs　
is　governed　by　a　set　of　clear；　stated　and　municated　guidelines。　
Starting　with　its　core　value；　‘As　a　multi…local　multinational　we　aim　to　
play　our　part　in　addressing　global　environmental　and　social　concerns　
through　our　own　actions；　and　working　in　partnership　with　stakeholders