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n Koers : Bulletin for Christian Scholarship = Koers : Bulletin vir Christelike Wetenskap - The philosophical premises of the Second King Report on Corporate Governance : research article

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Abstract


Die fokus van hierdie artikel is die filosofiese voorveronderstellings van die tweede King-verslag oor korporatiewe beheer vir Suid-Afrika (voorts word na hierdie verslag verwys as die King II-verslag). Veral in die afdeling van die King II-rapport, getitel "Inleiding en agtergrond", is dit duidelik dat dié verslag se voorveronderstellings berus op 'n spesifieke siening van hedendaagse korporasies en hulle morele verpligtings. Die doel van die artikel is om in die woorde van Charles Taylor 'n "act of retrieval" uit te voer waardeur die filosofiese voorveronder-stellings van die King II-verslag opgediep en blootgelê word. Dit word beredeneer dat die onderliggende beskouing van hedendaagse korporasies in die King II-verslag terugherlei kan word na 'n aantal debatte oor die idee van hedendaagse korporasies en hulle morele verantwoordelikhede wat sedert die sewentigerjare na vore gekom het. Dit sal aangetoon word op watter wyse hierdie debatte die filosofiese grondslae bied vir die siening van hedendaagse korporasies en hulle morele verpligtings soos dit in die King II-verslag saam verbind word. Die aanspraak in die Verslag dat die Afrika-wêreldbeskouing en -kultuur die Verslag se opvatting van korporatiewe beheer beïnvloed het, word ook krities ondersoek. In die laaste instansie sal gepoog word om te evalueer tot watter mate die aanbevelings van die King II-verslag sy eie filosofiese voorveronderstellings gestand doen.

This article focuses on the philosophical presuppositions of the second King Report on corporate governance for South Africa (hereafter referred to as the King II Report). Especially in the "Introduction and Background" section of the King II Report it is clear that the Report is premised upon a specific understanding of the present-day corporation and its moral obligations. The purpose of this article is to commit what Charles Taylor called "an act of retrieval" in which the philosophical premises of the King II Report will be unearthed and exposed. It will be argued that the view of the present-day corporation that underlies the King II Report could be related back to a number of debates on the notion of the comtemporary corporation and its moral responsibilities that have been played out since the 1970s. It will be indicated how these debates provide the philosophical foundations for the view of the comtemporary corporation and its moral obligations that is espoused in the King II Report. The claim made in the Report that the African world view and culture influenced the Report's notion of corporate governance will also be critically reviewed. Finally it will be attempted to evaluate to what extent the recommendations of the King II Report live up to its own philosophical premises.

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/content/koers/70/4/EJC59226
2005-01-01
2016-12-05
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