N. Nicholson et Dc. Robertson, THE ETHICAL ISSUE EMPHASIS OF COMPANIES - CONTENT, PATTERNING, AND INFLUENCES, Human relations, 49(11), 1996, pp. 1367-1393
The study investigates the content and form of attention paid to ethic
s issues by U.K. firms. It considers the extent to which ethical atten
tion can be characterized in terms of broad domain groupings, correspo
nding to company concerns with stakeholder groups, stewardship respons
ibilities, intrinsic values, and the social order of the firm. Survey
results from an industry-stratified sample of 299 U.K. firms indicate
that attention to ethical issues is industry-specific and a function o
f factors in the firm's operating environment. Of particular importanc
e seem to be perceptions of public interest in the ethical conduct of
management and staff, and in the social and environmental consequences
of products and services. Results also indicate how companies manifes
t their ethical interests in different ways, including expressed conce
rn, internal and external communications, and new policy formulation.
Patterns across these criteria suggest scope for deeper analysis of re
lationships between ethical strategy, rhetoric, and action.