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n Koers : Bulletin for Christian Scholarship = Koers : Bulletin vir Christelike Wetenskap - Business ethics and corporate governance in the Second King Report : farsighted or futile? : research article

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Abstract

The relationship between corporate governance and business ethics hasalways been ambiguous. Does corporate governance per definition havean ethical nature or is it merely self-interested? Is business ethics anintegral part of corporate governance or is it marginalised or even excludedby the debate on corporate governance? Does corporate governance alsoinclude the governance of ethics?


This article will focus on the relationship between corporate governanceand business ethics from the perspective of a developing country. Morespecifically, it will look at a recent development in South Africa where theSecond Report on Corporate Governance for South Africa (IOD, 2002),also known as the Second King Report, gave particular prominence tobusiness ethics. The motivation for its emphasis on business ethics as wellas its guidelines for the corporate governance of ethics will be exploredand, in conclusion, critically reviewed.

Die relasie tussen korporatiewe beheer en besigheidsetiek was nog altydonduidelik. Het korporatiewe beheer per definisie 'n etiese aard, of is ditbloot gerig op korporatiewe eiebelang? Is besigheidsetiek 'n integrale deelvan korporatiewe beheer, of word dit na die kantlyn geskuif en selfsuitgesluit van die debat oor korporatiewe beheer? Impliseer korporatiewebeheer ook beheer oor korporatiewe etiek?


In hierdie artikel word vanuit 'n ontwikkelende ekonomie-perspektiefgefokus op die relasie tussen korporatiewe beheer en etiek. Daar wordspesifiek gekyk na 'n onlangse verwikkeling in Suid-Afrika, waar dieSecond Report on Corporate Governance for South Africa (IOD, 2002), ookbekend as die Tweede King Verslag, besondere prominensie aan besigheidsetiekverleen het. Die motivering vir hierdie beklemtoning van besigheidsetiek,asook die riglyne wat vir die korporatiewe beheer van etiekverskaf is, word in die artikel ondersoek en daarna in die konklusie van dieartikel krities geëvalueer.

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/content/koers/67/4/EJC59074
2002-01-01
2016-12-05
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