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The ethics of corporate governance: Crucial distinctions for global comparisons

机译：公司治理的伦理：全球比较的关键区别

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Purpose – The principles, regulations and directives associated with corporate governance constitute a view of the role, responsibilities and obligations of corporations within a given society. Identifying the ethics of a specific corporate governance regime entails making explicit the moral responsibilities and obligations of corporations in society as well as the ethical values associated with these responsibilities and obligations. In order to make meaningful global comparisons between the ethics of corporate governance regimes, a number of vital distinctions need to be made. The purpose of this paper is to introduce and discuss three such distinctions. Design/methodology/approach – Conceptual clarifications and distinctions are considered with regard to three pairs of related concepts: the ethics of governance and the governance of ethics; external and internal corporate governance; and shareholder and stakeholder orientations in corporate governance. Findings – The conceptual distinctions that have been considered are vital for making useful comparisons between the ethics of different corporate governance regimes around the world. Neglecting these conceptual distinctions can lead to misunderstanding and confusion in the global discourse on the ethics of corporate governance. Practical implications – The paper provides a theoretical framework for comparing four regional perspectives on the ethics of governance, namely from Africa, Asia, Continental Europe and North America. It also provides a framework for any other global comparative study on the ethics of corporate governance. Originality/value – The paper provides a conceptual framework for making global comparisons with regard to the ethical underpinnings of corporate governance regimes. It thus assists in creating a framework for a global discourse on the ethics of corporate governance.
机译：目的–与公司治理相关的原则，法规和指令构成了在特定社会中公司的角色，责任和义务的视图。要确定特定公司治理制度的道德规范，就必须明确公司在社会中的道德责任和义务以及与这些责任和义务相关的道德价值观。为了在公司治理制度的伦理之间进行有意义的全球比较，需要做出许多重要的区分。本文的目的是介绍和讨论这三种区别。设计/方法/方法–在三对相关概念上考虑了概念上的澄清和区别：治理伦理学和伦理治理；外部和内部公司治理；以及公司治理中的股东和利益相关者方向。调查结果–考虑到的概念差异对于在全球范围内对不同公司治理制度的伦理进行有益的比较至关重要。忽略这些概念上的区别可能会导致在关于公司治理道德的全球论述中产生误解和混乱。实际意义–本文提供了一个理论框架，用于比较来自非洲，亚洲，欧洲大陆和北美的四种关于治理伦理的观点。它还为任何其他有关公司治理道德的全球比较研究提供了框架。原创性/价值–本文提供了一个概念框架，可以对公司治理制度的道德基础进行全球比较。因此，它有助于为有关公司治理道德的全球讨论创建一个框架。

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