Discourse Ethics and Social Accountability: The Ethics of SA 8000

  title={Discourse Ethics and Social Accountability: The Ethics of SA 8000},
  author={D. Gilbert and A. Rasche},
  journal={Business Ethics Quarterly},
  pages={187 - 216}
  • D. Gilbert, A. Rasche
  • Published 2007
  • Sociology
  • Business Ethics Quarterly
  • ABSTRACT: Based on theoretical insights of discourse ethics as developed by Jürgen Habermas, we delineate a proposal to further develop the institutionalization of social accounting in multinational corporations (MNCs) by means of “Social Accountability 8000” (SA 8000). First, we discuss the cornerstones of Habermas's discourse ethics and elucidate how and why this concept can provide a theoretical justification of the moral point of view in MNCs. Second, the basic conception, main purpose, and… CONTINUE READING
    197 Citations
    Towards a conceptual framework for corporate ethics: problems of justification and implementation
    • 11
    • PDF
    What Is a "Fair" Price? Ethics as Sensemaking
    • 46
    • PDF
    Reasoned Moral Agreement: Applying Discourse Ethics within Organizations
    • 55
    • Highly Influenced
    The Limits of Corporate Responsibility Standards
    • 82


    Ethics and accountability: from the for-itself to the for-the-other
    • 350
    Habermas@discourse.net: Toward a Critical Theory of Cyberspace
    • 152
    • PDF
    Proposal for a model for the elaboration of ethical codes based on discourse ethics
    • 21
    Truth and Justification
    • 366
    Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony?
    • 475
    • Highly Influential
    Accounting for ourselves: Accounting practice and the discourse of ethics
    • 167
    Modernity and Morality in Habermas's Discourse Ethics
    • 147
    • PDF