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Business Ethics

University of Illinois students, faculty and staff are expected to adhere to the highest ethical standards. Sites selected for the Research Ethics pages are designed to increase understanding and facilitate the discussion of current ethical issues. Any opinions, findings and conclusions or recommendations expressed in the external sites are not those of the Office of the Vice Chancellor for Research and do not necessarily reflect the views of the University of Illinois.

 


Articles & Publications

Business Corporate Ethics
http://www.washingtonpost.com/wp-dyn/business/specials/corporateethics/
Business Corporate Ethics is a special report outlining recent corporate scandals involving ethics violations compiled by the Washington Post. Breaking news features, Enron updates, WorldCom activities, accounting probes, as well as timelines and analysis are posted.

Business Ethics Newsletter
http://www.iese.edu/faculty/Etica/newsletter/5julio.htm
Joan Fontrodona and Roberto García Castro edit this newsletter that is affiliated with the IESE Business School at the University of Navarra (Spain). The goal of the Business Ethics Newsletter is to highlight certain stories featuring business ethics that have appeared recently in the media.

Business Ethics': Resources for Educators
http://www.business-ethics.com/for.htm
Business Ethics claims to be "the premier publication of the movement for greater social responsibility in business". The publication has been in operation for 15 years and is aimed at secondary and post-secondary level educators.

An article featured on the SocialFunds.com site discusses the top 100 companies that made the Business Ethics' Best Corporate Citizens List for 2001, and can be found at http://www.socialfunds.com/news/article.cgi/article832.html.

Business Schools Add Ethics in Wake of Corporate Scandals

http://www.kellogg.northwestern.edu/news/hits/020816ap.htm
This Associate Press story from August 16, 2002 by Paul Singer examines the growing interest in business ethics courses by students on many college campuses. Business schools are responding to this demand by providing new ethics curriculum selections and by trying to find ways to integrate these values into current business courses.

BusinessWeek Online
http://www.businessweek.com
BusinessWeek Online allows you to search for articles dealing with ethics in business. Use their search feature to retrieve current articles covering a variety of ethical dilemmas affecting the business world including information about the Enron, Tyco and WorldCom scandals.

Corporate Ethics
http://www.pbs.org/newshour/bb/business/ethics
This online special report featured on the program "NewsHour with Jim Lehrer" covers some of the recent scandals that have been hitting the business world. Links to stories discussing some of the corporations affected by the controversies, online forum resources and background reports dating back to 1995 are included.

Do You Need an Ethics Manager?
http://www.thestandard.com/article/display/0,1151,16549,00.html
Start up companies may overlook one key element when trying to get their companies off the ground. Ethical issues that often arise in the workplace may result in lawsuits that will drain their budgets or government penalties. This article examines how and why many companies are starting to hire ethics managers.

Financial Scandals
http://www.ex.ac.uk/~RDavies/arian/scandals
Financial Scandals is a site created by Roy Davies that covers some of the "greatest" scandals of all times. The site is divided into 8 sections and is designed for a broad audience, from business executives interested in business ethics issues to financial history enthusiasts.

Fortune.com
http://www.fortune.com
Fortune.com has numerous articles discussing ethics and ethical issues in the corporate world. Type "ethics" in the site's search feature to retrieve the latest articles.

House Committee on Energy and Commerce: Documents Related to Enron
http://energycommerce.house.gov/107/keywords/Enron.htm
The unfolding of the Enron scandal is documented by the House Committee on Energy and Commerce. Investigative reports and news releases are provided on the Committee's site.

Indictment by Justice Department Puts Arthur Anderson's Fate on Line
http://accounting-net.actg.uic.edu/Enron/Original%20Documents/Indictment%20
by%20Justice%20Department%20Puts%20Arthur%20Andersen's%20Fate
%20on%20Line%20-%20Mar%2015%2002%20-%20WSJ.htm

This March 15, 2002 Wall Street Journal article outlines the history of several corporate indictments that made the news before the Arthur Anderson scandal. A discussion of the situation surrounding the Arthur Anderson case is also discussed.

Napster, Inc.: A Case Study on the Ethics of Music Sharing on the Internet
http://www.scu.edu/faculty/itrs/LMU/napster_files/v3_document.htm
This "slide show" about Napster was presented by the KBLI Consulting Group, and it discusses the ethical, financial and legal aspects of the Napster case and possible solutions that may rectify the situation with the record companies.

A Question of Ethics
http://www.informationweek.com/825/ethics.htm
As companies move into the e-business arena, new ethical issues arise. This Informationweek.com article from February 19, 2001 discusses topics such as compromising customer privacy for advertising gain and trust concerns between employers and employees. Links to other e-business ethics articles can also be found at this site.

Why Be Honest if Honesty Doesn't Pay?
http://www.facstaff.bucknell.edu/pagana/mg312/honesty.html
What do the Exxon Valdez accident, the Borland International ad deception case and basketball coach Rick Pitino have in common? This Harvard Business Review article discusses how sometimes honesty isn't the best policy if companies or individuals have something of value to offer.

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Case Studies

Babson Business College: Business Ethics Program
http://roger.babson.edu/ethics/index.htm
The Babson Business Ethics Program is designed to integrate ethics into businesses and business education. Numerous resources are available including the following:

BorlandCase Study
http://www.netcolony.com/college/paulbrow/HandOuts/BorlandCase.html
In 1983, Borland was a new computer company that did not have the money to run an ad for their new product, Turbo Pascal, in Byte. The founder of the company, Philippe Kahn convinced an ad salesman to run the Turbo Pascal ad on credit. This case discusses the ethics surrounding this act.

Business Ethics: Case Studies
http://www.uvsc.edu/ethics/curriculum/business
The Center for the Study of Ethics at Utah Valley State College developed these business cases as part of their Ethics across the Curriculum seminar. Even though the cases in this section are somewhat generic in nature, they are designed to address personal and corporate ethics situations that could occur in any business environment.

BusinessEthics.ca
http://www.businessethics.ca
BusinessEthics.ca is a site created by Chris MacDonald, and it is one of the many EthicsWeb.ca (http://www.ethicsweb.ca) topic areas. Canadian and international resources including articles, case studies, and business ethics in the news reports are provided. A special collection entitled "Enron & Ethics" has recently been added to the site. The following are a few of the case studies available at this site.

  • e-Health and Commercial Genetic Testing
    http://www.businessethics.ca/cases/ehealth-and-cgt.html
    Veritas Diagnostic, a medical diagnostic company specializing in adult susceptibility testing is the subject of this ethical case study. The scenario examines whether or not services provided by this company are carried out in an ethical manner.
  • The Polluter's Dilemma
    http://www.businessethics.ca/cases/pollutersdilemma1.html
    An environmental compliance manager for a company realizes that a particular toxin that is released by her company into a local lake could be reduced if a new and costly technology were implemented by the company. Her company is not violating any federal regulations, but local researchers question the long-term safety of having the toxin in the lake. This case study discusses what happens if the compliance manager goes forward with the new technology or if she ignores the situation.
  • Whistleblowing & the Environment: The Case of Avco Environmental
    http://www.businessethics.ca/cases/wb-env1.html
    Avco Environmental Services is a small, toxic waste disposal company. A clerk for the company discovers that some medical waste from a local hospital is being dumped in a local municipal landfill. Her immediate supervisor tells her this is not her concern. This case discusses what the clerk should do, and whether or not the dumping issue is her concern.

CasePlace.org
http://www.caseplace.org
CasePlace.org is a free service for business faculty and students offered by Aspen Institute's Initiative for Social Innovation through Business (Aspen ISIB). Cases and topics for discussion are posted at this site, and the cases are searchable by topic or discipline.

Case Studies: Analyses
http://businessmajors.about.com/cs/casestudies/index.htm?once=true&
iam=dpile&terms=+IT++case++stud

About.com's collection of case studies is presented at this site. A few are links to sites related to business ethics or related topic areas.

E-Ethics Center
http://www.e-businessethics.com
The goal of the E-Ethics Center at Colorado State University is to "create a virtual community of organizations and individuals that share best practices in the improvement of business ethics". Much of the information found at the Center's Web site has been provided by businesses, non-profit organizations, government agencies and other academic institutions. The case studies section below is an example of the resource areas found at this site.

Ethics Case Studies: Illinois CPA Society
http://www.icpas.org/icpas/consumer/ethics-casestudies.asp
Dr. Howard A. Kanter at the DePaul School of Accountancy and the ICPAS Ethics Committee have developed and maintained the case studies found at the Illinois CPA Society Web site. The cases presented cover areas like discreditable acts, compliance with standards, accounting principles and general standards.

Ethics Case Study Detail: Cement Company
http://ethics.acusd.edu/resources/cases/HomeOverview.asp
Case studies covering a wide range of ethical issues, including this one about the Atlantic Cement Company, can be found at the Ethics Update site (http://ethics.acusd.edu). Robert F. Ladenson, Department of Philosophy at Illinois Institute of Technology, is the author of this case. Other cases authored by Ladenson include the following:

The Ford Pinto Case
http://www.law.wfu.edu/courses/Law&value-Palmiter/Papers/1999/
Leggett-pinto.html

In May 1972, a Pinto stalled out on a Minnesota highway and was struck from behind at 28 m.p.h. After impact, the fuel tank burst into flames, killing the driver and severely injuring and disfiguring the passenger. Did Ford know about the flawed design, and if so, we're they guilty of murder? This study discusses the case that followed this 1972 incident. There are numerous versions of the Ford Pinto case, and this site merely presents one version of the scenario.

Gray Matters
http://college.hmco.com/business/ferrell/ethics/5e/students/gmatters
Gray Matters is an ethics game used by Lockheed Martin to discuss ethical dilemmas with their employees. Not all the answers to the game are clear-cut, and some sections only have partial answers.

IMA Ethics Center
http://www.imanet.org/content/About_IMA/EthicsCenter/ethic1.htm
IMA, the Institute of Management Accountants, is a nonprofit organization of management accounting and financial management professionals that was founded in 1919. In 2002, IMA issued a challenge to its members to "uphold and reaffirm the highest standards of professional ethics". Ethical resources, including case studies, are provided by IMA.

Inc.comGuide: Case Studies in Business Ethics
http://www.inc.com/personal_and_professional_growth/guides/20806.html
Editors at Inc.com select the resources found at this site. Case studies covering ethical topics such as environmental challenges, getting involved in the community and making global connections can be found in this section of their site.

Other Inc.com guides can be found at http://www.inc.com/home/.

Institute for Global Ethics (IGE)
http://www.globalethics.org
IGE is an organization dedicated to promoting "ethical behavior in individuals, institutions, and nations through research, public discourse, and practical action". Numerous resources and articles are provided on the IGE site. The following is an example of a section of this site containing useful materials:

Institute of Business Ethics (IBE)
http://www.open.ac.uk/business-ethics/index.htm
The development of the IBE site was a joint effort by the Open University and the Institute of Business Ethics and sponsored by the Foundation for Business Responsibilities. It is designed to be an online information center for academics and students interested in business ethics. The case study section is an example of resources found at this site.

Markkula Center for Applied Ethics
http://www.scu.edu/ethics
The Markkula Center for Applied Ethics was founded in 1986 and has grown into one of the most active university applied ethics centers in the U. S. It is based at Santa Clara University and was initially funded by an endowment by Linda and A. C. "Mike" Markkula Jr. Articles, cases, briefings and dialogue in all areas of applied ethics can be found at this online center. Case studies specifically addressing the issue of business ethics can be found at:

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Corporate Codes of Ethics

Baxter Healthcare: Working with Integrity
http://www.baxter.com/doingbusiness/customers/index.html
Baxter Healthcare works to create an environment that fosters the development of "conscientious ethically-minded people who are committed to integrity, honesty and fairness". The company's "Working with Integrity" document outlines global business practices standards, compliance issues, their bioethics policy & position statement on bioethics and other ethics resources.

BellSouth Office of Ethics and Compliance
http://www.ethics.bellsouth.com
BellSouth is a Fortune 100 company based in Atlanta, GA that provides communications services to commercial and residential customers. Their Office of Ethics and Compliance provides services available to all employees and stakeholders. Some of the resources provided on this site include corporate ethics training materials, self tests, ethics scenarios and a commitment booklet.

Boeing
http://www.boeing.com
Boeing has a long and diverse history, and ethics is a central component of the company's mission. The Ethics and Business Conduct Committee has been charged with the oversight of the ethics program at Boeing, and the following are some ethics resources available at their site.

ChevronTexaco
http://www.chevrontexaco.com/about/chevtex_way/
The ChevronTexaco Way, the company's ethics overview, outlines the company's vision, performance, its people, values and ways of tracking success in this area.

Codes of Ethics Online Business
http://www.iit.edu/departments/csep/PublicWWW/codes/business.html
Illinois Institute of Technology's Center for the Study of Ethics in the Professions developed this online collection of codes on the Web, and it has grown out of the Center's Library of codes that resides in their vertical file. In addition to subject specific codes, like ones for business, resources for authoring a code, case studies and other information can be found at this site.

Compaq Code of Conduct
http://www.compaq.com/inside/ethics/code_conduct.html
Compaq Computer Corporation's Code of Conduct is a brief statement outlining the values the company is dedicated to upholding, which include honesty, quality, responsibility, compassion, fairness and respect.

Creating a Code of Ethics
http://www.ethicsweb.ca/codes
Chris MacDonald, PhD, Philosophy Department, St. Mary's University (Halifax, Canada) has put together this site with links to resources to assist individuals and groups in writing a code of ethics. He discusses why organizations and institutions should even have a code and provides guidance in writing one. He also provides links to essays on ethics, sample codes and contacts for ethics consultants.

MacDonald has also worked on several other ethics sites including EthicsWeb at http://www.ethicsweb.ca/.

Enron: Code of Ethics
http://www.thesmokinggun.com/enron/enron.pdf
This 62 page booklet, published in July 2000, details the values and principles subscribed to by Enron. The Code was intended to help guide Enron in "conducting the business affairs of companies in accordance with all applicable laws and in a moral and honest manner".

Hewlett-Packard (HP)
http://www.hp.com/hpinfo/globalcitizenship/csr/ethics.html
This ethics page outlines the HP values, standards and guidelines for responsible conduct of business.

Honda of America Manufacturing: Compliance and Ethics
http://www.ohio.honda.com/info/ethics/index.asp
Honda's mission is to "observe the highest standard of legal compliance and business ethics through detection and prevention of corporate misconduct". The company's 24 page document, "Compliance and Ethics Business Practices Policy" details ethical issues affecting Honda including employee/associate relations, employee/customer interactions, legal regulations and working with confidential company information.

IBM: Business Conduct Guidelines
http://www-1.ibm.com/partnerworld/pwhome.nsf/weblook/guide_index.html
IBM has created a very detailed set of guidelines designed to facilitate ethical conduct within the company. This 5 section document is broken down into several sub-categories by topic.

ITT Industries: Code of Conduct
http://www.ittfluidtechnology.com/conduct/start/
This Code is designed to help employees "understand ITT Industries' standards of ethical business practices". Antitrust, conflict of interest, computer software & e-mail and workplace violence are a few of the topic areas discussed in the Code.

Lockheed Martin: Corporate Ethics
http://www.lockheedmartin.com/about/ethics.html
In addition to detailing the principles guiding Lockheed Martin, this Corporate Ethics site also provides links to their compliance training modules, external ethics sites and information outlining the company's Ethic Program, which is designed to help employees who have ethical issues.

Microsoft: Mission & Values
http://www.microsoft.com/mscorp/
Microsoft CEO, Steve Ballmer, presented the company's mission, vision and values in June 2002, and that information is provided on this site.

Motorola: Code of Business Conduct
http://www.motorola.com/code/code.html
Motorola has provided a detailed code of conduct that addresses not only the company's key beliefs and responsibilities, but also addresses guidelines for Motorolans (the name given to Motorola employees), customers, business partners, shareholders, competitors, communities and government.

Nortel Networks: Ethical Business Practices
http://www.nortelnetworks.com/corporate/community/ethics/practices.html
The Ethical Business Practices outlined by Nortel Networks addresses the core values of the company, personal values & corporate integrity, shared responsibility to uphold responsible business practices and ethical commitments.

Occidental Petroleum Corporation: Code of Business Conduct
http://www.oxy.com/pdf/conduct.pdf
This 16 page document outlines Occidental Petroleum Corporation's guidelines for administering & enforcing the Code of Business Conduct and the company's compliance requirements with applicable laws & ethical standards.

Raytheon Business Ethics & Compliance
http://www.raytheon.com/ethics/
Ethics are considered to be very important to those at Raytheon, and this Web site posted by the company's Office of Business Ethics & Compliance is designed to be a display of that commitment. Ethics booklets, standards and an ethics quick test are examples of some of the resources available at this site.

Sara Lee: Global Business Practices
http://www.saralee.com/corporate_overview/global_business.html
In September 1997, Sara Lee introduced their Global Business Practices program as a way of conveying the company's values and beliefs to their employees. Over 100 Business Practice Officers currently oversee this ethics program in every unit and department operated by Sara Lee.

United Technologies Corporation (UTC): Ethics
http://www.utc.com/profile/ethics/index.htm
Values and compliance are the main ethical focus at United Technologies Corporation (UTC). The UTC Code of Ethics, which is considered to be the company's fundamental document, was created in January 1990 to act as a guide for their employees worldwide.

USFilter: Code of Business Conduct
http://www.usfilter.com/water_center/PCOne.asp?wid=356
The terms and expectations detailed in the Code of Business Conduct for USFilter document the company's "firm commitment to professional and ethical business conduct".

Verizon: Code of Business Conduct
http://www22.verizon.com/about/careers/codeofconduct/
Verizon's Code of Business Conduct is entitled "Connecting through Integrity", and it is a 72 page document designed to help employees make ethical decisions during their employment with Verizon. Employees are expected to follow the guidelines addressed in this document as a condition of employment.

Weyerhaeuser: Business Conduct
http://www.weyerhaeuser.com/citizenship/businessconduct/
Weyerhaeuser is one of the largest owners and producers of softwood and hardwood lumber and lumber products in the world. The company has a "reputation for conducting business honestly and with integrity", and they expect the highest level of ethical and professional conduct from their employees. All employees receive copies of Weyerhaeuser's Code of Ethics and Business Conduct document, plus they must attend ethics training on a regular basis.

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Professional Organizations & Associations

American Finance Association (AFA)
http://www.afajof.org/default.shtml
Initial planning for the organization that is now AFA began in December 1939 in Philadelphia, PA. AFA is a professional association that deals with financial economic issues and promotes knowledge related to this area.

Association for Investment Management and Research (AIMR)
http://www.aimr.com/
AIMR was formed in January 1990 as the result of a merger between the Financial Analysts Federation (FAF) and the Institute of Chartered Financial Analysts (ICFA). The group has over 50,000 members in over 100 countries, and AIMR expects members to uphold the highest ethical standards in their professional behavior. AIMR offers the following 3 services to its members: 1) Education through seminars and publications; 2) Professional Conduct and Ethics; and 3) Standards of Practice and Advocacy.

  • AIMR: Code of Ethics and Standards of Professional Conduct
    http://www.aimr.com/standards/ethics/code/index.html
    This section of the AIMR site is designed to provide "guidance to users as to what constitutes fair and ethical business practices". Translations are available for this Code in 10 different languages, including Arabic, Chinese and Hungarian.
  • AIMR Standards of Practice
    http://www.aimr.com/standards/ethics/
    Since AIMR expects members to uphold the ethical standards of the organization, they provide an online complaint center to report members who are violating the Code.

Better Business Bureau (BBB): Promoting Fairness and Integrity in the Marketplace
http://www.bbb.org
In 1912, the very first BBB was founded, and today, this system is supported by 250,000 local business members throughout the world. The goal of the Better Business Bureau is to "promote and foster the highest ethical relationship between businesses and the public through voluntary self-regulation, consumer and business education, and service excellence".

Business for Social Responsibility (BSR)
http://www.bsr.org
BSR, a global, nonprofit organization works to "create a just and sustainable world by working with companies to promote more responsible business practices, innovation and collaboration". They strive to help members be successful and operate successful businesses while upholding the highest ethical standards of professional behavior. Links to free reports on a variety of issues plus other resources are available at this site.

The Caux Roundtable
http://www.cauxroundtable.org/default.htm
The Caux Roundtable is an organization comprised of senior business leaders from around the world, including Europe, Japan and North America. These leaders are individuals who "believe that business has a crucial role in developing and promoting equitable solutions to key global issues". One document provided on this site that serves as a guide to all businesses interested in responsible conduct is "The Principles for Business".

The Center for Ethics, Capital Markets and Political Economy
http://www.iath.virginia.edu/cecmpe/
This Center is a nonprofit organization that was established in 1994. It is designed to be an arena to foster discussion and a resource center for ethics information for "persons who believe that moral concerns should be taken into account in economic and political thinking". Services provided by the Center include sponsoring a working paper series, offering seminars, publishing "Ethics behind the News" and providing other research materials.

CorpWatch: Holding Companies Accountable
http://www.corpwatch.org/
CorpWatch, formerly known as an organization called TRAC-Transnational Resource & Action Center, is a site that keeps and eye on corporations expanding into global markets and provides resources on these issues. The organization's mission is to "counter corporate-led globalization through education and activism. We work to foster democratic control over corporations by building grassroots globalization--a diverse movement for human rights, labor rights and environmental justice".

Council for Ethics in Economics
http://www.businessethics.org
A controversy in the late 1970's between the Ross Division of Abbott Laboratories (Columbus, OH) and Nestlé led to the eventual development of the Council for Ethics in Economics. The respectful discussions with business, educational and religious leaders in the Columbus area that followed the onset of this issue highlighted the need for an association that emphasized the integration of ethics into the business and economics arena. The Council for Ethics in Economics was formed in response to that need.

Ethics Officer Association (EOA)
http://www.eoa.org
EOA was founded in 1992 and currently has over 800 members including the ethics officers from over half of the Fortune 100 companies. Resources available on the site include the 2000 EOA Member Survey, educational centers, government related organizations and links to ethics programs for companies like Honda, Sara Lee and Lockheed Martin.

European Business Ethics Network (EBEN)
http://www.eben.org
The formation of EBEN, a nonprofit organization founded in Brussels in 1987, was considered to be a significant step in recognizing business ethics as an important area of research. Links to ethics organizations, university programs and other research institutions are provided.

Financial Executives International (FEI): Code of Ethics
http://www.fei.org/about/ethics.cfm
FEI was founded in 1931 and is considered to be the "professional association of choice for corporate financial executives". This organization strongly encourages all its members to practice the highest level of professional and ethical conduct.

Financial Planning Association (FPA): Code of Ethics
http://www.fpanet.org/about/ethics.cfm
Seven principles make up the Code of Ethics for FPA, and they are designed to guide members in the practice of professional ethics in the field of financial planning. The formation of FPA came about on January 1, 2000 as the result of the merger of the International Association for Financial Planning (IAFP) and the Institute of Certified Financial Planners (ICFP).

Institute for Business, Technology & Ethics (IBTE)
http://www.ethix.org
IBTE was founded in 1998 to study the connections and relationships between business, ethics and technology. The mission of this organization is to "promote good business through appropriate technology and sound ethics". Sections of the IBTE Web site to note are the Tools for Better Business and the Ethics Forum.

Institute for Global Ethics (IGE)
http://www.globalethics.org
IGE is an organization dedicated to promoting "ethical behavior in individuals, institutions, and nations through research, public discourse, and practical action". Numerous resources and articles are provided on the IGE site. The following are examples of sections containing useful materials.

Institute of Business Ethics (IBE): Code of Ethics
http://www.ibe.org.uk/code.htm
IBE believes that companies should uphold the highest standards of behavior and professional conduct. This organization "broadcasts" their mission through conferences, consultations, publications and business ethics training programs. The IBE code of ethics section of the Web site goes beyond stating their code. They also provide tips on how to make codes effective, information on content included in a code of ethics policy and links to various company codes of ethics.

International Business Ethics Institute (IBEI)
http://www.business-ethics.org
IBEI is a private, nonprofit organization that was founded in response to the growing demand for business ethics programs and resources. This organization focuses on the following two areas: 1) increase public awareness and dialogue about international business ethics issues; and 2) assist companies in establishing effective ethics programs in their own organizations.

National Association of Insurance & Financial Advisors (NAIFA): Code of Ethics
http://public.naifa.org/ethics.html
NAIFA is a national, nonprofit organization that was founded in 1890 as the National Association of Life Underwriters (NALU). It is the oldest and largest organization in the insurance and finance fields. Their Code of Ethics outlines the ethical duty members have to clients, to the company and to the profession.

The Netcheck Commerce Bureau
http://www.netcheck.com
Netcheck was established in 1995 to "promote ethical practices worldwide and to increase consumer and corporate confidence in purchasing products and services on-line on the Internet". It was one of the first alternatives to the Better Business Bureau. This service is designed for consumers as well as online businesses.

The Society for Business Ethics (SBE)
http://www.societyforbusinessethics.org
SBE was founded in 1980 and is an international organization dedicated to the academic study of business ethics. The Ethics Links section of their site provides access to other associations and resource centers.

UN Global Compact
http://www.unglobalcompact.org/
The Global Compact was first proposed at the World Economic Forum on January 1999, and it is based on 9 principles taken from The Universal Declaration on Human Rights, The International Labour Organization's (ILO) Declaration on Fundamental Principles and Rights at Work and The Rio Declaration on Environment and Development. Businesses are encouraged to join the Global Compact in order to become good corporate neighbors in this global environment.

U. S. Office on Government Ethics (OGE)
http://www.usoge.gov/
In 1978, the Office on Government Ethics (OGE) was established as the result of the Ethics in Government Act. It is an agency within the Executive Branch, and it acts to prevent and resolve conflicts of interest situations that may occur with government employees. Some of the resources found on the OGE site include ethics documents & publications, computer & Web-based training modules, laws & regulations and international resources.

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Resources & Centers

Babson Business College: Business Ethics Program
http://roger.babson.edu/ethics/index.htm
The Babson Business Ethics Program is designed to integrate ethics into business and business education. Numerous resources are available including the following:

Business Ethics
http://bubl.ac.uk/link/b/businessethics.htm
BUBL Link is a mega "catalog" of Internet resources covering various academic subject areas. An extensive section on business ethics has been compiled at this site. Resources include applied business materials, articles about financial scandals and centers of research for business ethics.

BusinessEthics.ca -- Your Canadian Resource for Business Ethics
http://www.businessethics.ca
BusinessEthics.ca is a site created by Chris MacDonald, and it is one of the many EthicsWeb.ca (http://www.ethicsweb.ca) topic areas. Canadian and international resources including articles, case studies, and business ethics in the news reports are provided. A special collection entitled "Enron & Ethics" has recently been added to the site.

Business and Financial Ethics
http://www.stuart.iit.edu/ethics/index.html
This Internet resource center is a project developed by the Stuart School of Business at the Illinois Institute of Technology. Michael Strupp originally produced the site in 1998, and it includes links to case studies, ethics articles, ethics codes and more. Sections on this site to note include the following:

Center for Business Ethics (CBE)
http://ecampus.bentley.edu/dept/cbe
The Center for Business Ethics (CBE) is housed on the campus of Bentley College and has been in operation since 1976 under the direction of W. Michael Hoffman. CBE is designed to be a forum for business ethics, and it provides specialized training and educational programs for businesses and their employees. Since CBE's founding, it has sponsored 10 major conferences on the topic of ethical business conduct.

Center for Ethics and Business
http://www.ethicsandbusiness.org/indexlo.htm
Loyola Marymount University (Los Angeles, CA) is the home of the Center for Ethics and Business. The Center acts as a forum for discussing ethical business decisions and dilemmas, including the costs and rewards of operating ethically. Numerous links to ethics programs, centers and other tools designed to help people deal with ethical dilemmas are presented.

Center for Integrity in Business
http://www.spu.edu/depts/sbe/center
Business ethics scandals making the news lately have increased the demand for business ethics educational programs and other programs designed to develop ethical business leaders. The Center for Integrity in Business at the School of Business & Economics at Seattle Pacific University has outlined 4 services: 1) instigating and facilitating an on-going dialogue; 2) initiating and supporting a stream of empirical research; 3) designing and conducting leadership development workshops and executive coaching sessions; 4) educating and informing a broader audience. Resources available at this site include articles on current issues, instructional resources and links to other ethics centers.

Centre for Applied Ethics (CAE)
http://www.ethics.ubc.ca
The Centre for Applied Ethics was created in 1993 by the University of British Columbia's Board of Governors as an interdisciplinary research center. CAE's goal is to advance research in the area of applied ethics, and their site provides resources in numerous areas including business.

  • Business Ethics Resources on WWW: Corporate Codes of Ethics
    http://www.ethics.ubc.ca/resources/business/codes.html
    Codes for companies and codes for business associations are listed in this section of the CAE site.
  • Creating a Code of Ethics for Your Organization
    http://www.ethicsweb.ca/codes/
    Chris MacDonald, PhD, Philosophy Department, St. Mary's University (Halifax, Canada) has put together this site with links to resources to assist individuals and groups in writing a code of ethics. He discusses why organizations and institutions should even have a code and provides guidance in writing one. He also provides links to essays on ethics, sample codes and contacts for ethics consultants.

Chowan College Center for Ethics: E-Business Ethics and Resources
http://www.chowan.edu/acadp/ethics/ebusiness_ethics.htm
Faculty at Chowan College in Murfreesboro, North Carolina voted to establish the Chowan Center for Ethics in 1997. The Center's principle objective is "to heighten ethical awareness and 'moral imagination'" by encouraging discussion about today's ethical issues. Numerous resources, including this section on e-business ethics, can be found at this Center's site.

Complete Guide to Ethics Management
http://www.mapnp.org/library/ethics/ethxgde.htm
Carter McNamara, a business consultant in the Minneapolis/St. Paul region, has developed this free guidebook to help leaders and managers deal with the ethical issues that occur in everyday situations. The resources outlined in this online "book" include 10 myths about business ethics, ethics tools and guidelines for managing ethics in the workplace.

E-Ethics Center
http://www.e-businessethics.com
The goal of the E-Ethics Center at Colorado State University is to "create a virtual community of organizations and individuals that share best practices in the improvement of business ethics". Much of the information found at the Center's Web site has been provided by businesses, nonprofit organizations, government agencies and other academic institutions. The case studies and ethics links sections listed below are merely two of the resource areas at this site.

Emerson Center for Business Ethics
http://ecbe.slu.edu/index.html
The Emerson Center for Business Ethics is a joint effort between the John Cook School of Business and the College of Arts & Science at St. Louis University (St. Louis, MO). Thanks to funding by the Emerson Corporation, the Center was formed in the early 1990s. The mission of the Center is to "improve the practice of business by engaging in dialogue, teaching and research to advance the application of ethical perspectives to business decision-making".

Ethical Business: The Search for Research
http://nt1.ids.ac.uk/eldis/hot/ethicsguide2.htm
This ELDIS (Electronic Development and Environmental Information System) guide provides links to case studies, social & environmental standards, resources for informing shareholders & consumers and more.

The Ethics Classroom
http://www.ethicsclassroom.info
The Ethics Classroom at Kansas State University (KSU) is designed to act as an "interactive forum" for local business leaders & government officials and to be a resource for KSU students taking ethics-related courses. This online classroom provides links to case studies, Internet resources and ethic poll results.

Ethics on the World Wide Web: Business
http://commfaculty.fullerton.edu/lester/ethics/business.html
Ethics on the World Wide Web is a site designed by the School of Communications at California State University, Fullerton. The annotated list includes links to ethics centers, institutes and organizations.

Ethics Resource Center (ERC)
http://www.ethics.org
ERC, the Ethics Resource Center, is a nonprofit organization based in Washington, D. C. that works towards building an "ethical world". The mission of the ERC is to be a "catalyst in fostering ethical practices in individuals and institutions". The Center's Ethics Toolkit has resources such as "Why Have a Code of Conducts?", "Ethics Effectiveness Quick Test" and "Common Ethics Code Provisions".

Their National Business Ethics Survey 2000 was a telephone survey of 1,500 employees that asked about formal and information ethics programs and practices in their own organizations. The results of the survey can be found at http://www.ethics.org/2000survey.html.

Google Directory: Business Ethics
http://directory.google.com/Top/Business/Management/Ethics/
Google Directory offers a rather large, annotated compilation of links to sites related to business ethics.

IMA Ethics Center
http://www.imanet.org/content/About_IMA/EthicsCenter/ethic1.htm
IMA, the Institute of Management Accountants, is a nonprofit organization of management accounting and financial management professionals that was founded in 1919. In 2002, IMA issued a challenge to its members to "uphold and reaffirm the highest standards of professional ethics". Ethical resources provided by IMA include the following:

Institute of Business Ethics (IBE)
http://www.open.ac.uk/business-ethics/index.htm
The development of the IBE site was a joint effort by the Open University and the Institute of Business Ethics and sponsored by the Foundation for Business Responsibilities. It is designed to be an online information center for academics and students interested in business ethics. The following case study section is an example of resources found at this site.

Investor Responsibility Research Center (IRRC)
http://www.irrc.org/
IRRC was founded in 1972 and is considered to be the "world's leading source of impartial, independent research on corporate governance, proxy voting and corporate responsibility issues". Their site provides links to industry news, news releases, events plus other resources. Services are also divided by client categories such as Corporations, Investment Banks, Investment Managers and Law Firms.

Markkula Center for Applied Ethics
http://www.scu.edu/ethics
The Markkula Center for Applied Ethics was founded in 1986 and has grown into one of the most active university applied ethics centers in the U. S. It is based at Santa Clara University and was initially funded by an endowment by Linda and A. C. "Mike" Markkula Jr. Articles, cases, briefings and dialogue in all areas of applied ethics can be found at this online center. Resources specifically addressing the issue of business ethics, such as the case study section, can be found at:

MBA 101: Business Ethics
http://mba101.com/functional/busethics1.htm
MBA 101 is designed to provide business research information and tools "within a couple of clicks of the mouse". The Business Ethics section of the site has links to resources such as articles & publications, directories, school programs, associations and government resources.

Nottingham Business School: Business Ethics
http://www.nbs.ntu.ac.uk/research/depts/hrm/list/hrbe.php
The Nottingham Business School, Trent Nottingham University, has compiled this annotated list of resources that includes links to organizations, forums, centers and case studies.

Online Ethics Center: Ethics in Business
http://onlineethics.org/keywords/business.html
The Online Ethics Center was established in the fall of 1995 under a grant from NSF, and its mission is to provide resources "useful for understanding and addressing ethically significant problems that arise" in the work environment. The Ethics in Business section addresses several issues such as ethics in a corporate setting, conflict of interest, intellectual property and employees who are entrepreneurs on corporate time.

Open Directory: Business Management Ethics
http://dmoz.org/Business/Management/Ethics
Open Directory claims to be the "largest, most comprehensive human-edited directory on the Web". This annotated collection includes links to business ethics publications, resource centers, forums, codes of ethics and more.

Prudential Business Ethics Center
http://business.rutgers.edu/pruethics
The Prudential Business Ethics Center is housed at Rutgers University, and it is focused on the theory and practice of ethical behavior in business. The mission of the Center is to "help create social capital as well as prosperity for the business and professional communities of New Jersey". Services offered by the Center include providing speakers, supporting ethics courses and publications, conducting case competitions for students, providing consulting services to area businesses and surveying the ethical attitudes of those in the New Jersey business community.

SOSIG: Professional and Business Ethics
http://www.sosig.ac.uk/roads/subject-listing/World-cat/proethic.html
SOSIG, the Social Science Information Gateway, is part of the UK Resource Discovery Network. The goal of this gateway is to provide high quality business and other social science resources to students, faculty and researchers. An extensive array of resources is arranged by type of resources for easier access.

Yahoo! Directory: Business Ethics and Responsibility
http://dir.yahoo.com/Arts/Humanities/Philosophy/Ethics/Business
This Yahoo! category has site listings for centers, institutes and publications. Their Categories section has links to related topics such as corporate accountability, socially responsible investing, sweatshops and whistleblowing.

The Zicklin Center for Business Ethics Research
http://www.zicklincenter.org
The Carol and Lawrence Zicklin Center at the Wharton School, University of Pennsylvania, was established in 1997 to conduct leading edge research on business ethics. Research focus areas include global business ethics, corporate governance, social contracts, deception, disclosure, bribery and corruption. The Research Links section of the site includes information on associations, publications and other ethics-related materials.

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