Discourse Ethics and Social Accountability: The Ethics of SA 8000
@article{Gilbert2007DiscourseEA, title={Discourse Ethics and Social Accountability: The Ethics of SA 8000}, author={D. U. Gilbert and A. Rasche}, journal={Business Ethics Quarterly}, year={2007}, volume={17}, pages={187 - 216} }
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… Expand
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