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Journal of Business Ethics

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01-04-2013

Corporate Transparency: A Perspective from Thomas Aquinas’ Summa Theologiae

Authors: João César das Neves, Antonino Vaccaro

Published in: Journal of Business Ethics | Issue 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.

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Title: Corporate Transparency: A Perspective from Thomas Aquinas’ Summa Theologiae
Authors: João César das Neves
Antonino Vaccaro
Publication date: 01-04-2013
Publisher: Springer Netherlands
Published in: Journal of Business Ethics / Issue 4/2013
Print ISSN: 0167-4544
Electronic ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-013-1682-6

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