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Journal of Business Ethics

Erschienen in:

01.04.2013

Corporate Transparency: A Perspective from Thomas Aquinas’ Summa Theologiae

verfasst von: João César das Neves, Antonino Vaccaro

Erschienen in: Journal of Business Ethics | Ausgabe 4/2013

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Abstract

This article analyzes the issue of organizational transparency through the lens of Thomas Aquinas’ ethics. It provides moral justification for current claims about corporate transparency and sheds light on the ethical values and virtues affecting information disclosure decisions. Transparency is conceptualized as an informational mechanism necessary for performing the virtues of truthfulness, justice, and prudence. This article extends the organizational transparency and corporate social responsibility literatures by providing an alternative moral justification grounded in virtue-based theory, which extends our understanding of the information disclosure decisions made by management.

Vorheriger Artikel Virtue and Commerce in Domingo de Soto’s Thought: Commercial Practices, Character, and the Common Good

Nächster Artikel Virtue and Vice Attributions in the Business Context: An Experimental Investigation

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Titel: Corporate Transparency: A Perspective from Thomas Aquinas’ Summa Theologiae
verfasst von: João César das Neves
Antonino Vaccaro
Publikationsdatum: 01.04.2013
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 4/2013
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-013-1682-6

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