Corporate transparency: a perspective from Thomas Aquinas' Summa Theologiae

João César das Neves, Antonino Vaccaro*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

34 Citations (Scopus)

Abstract

This article analyzes the issue of organizational transparency through the lens of Thomas Aquinas' ethics. It provides moral justification for current claims about corporate transparency and sheds light on the ethical values and virtues affecting information disclosure decisions. Transparency is conceptualized as an informational mechanism necessary for performing the virtues of truthfulness, justice, and prudence. This article extends the organizational transparency and corporate social responsibility literatures by providing an alternative moral justification grounded in virtue-based theory, which extends our understanding of the information disclosure decisions made by management.
Original languageEnglish
Pages (from-to)639-648
Number of pages10
JournalJournal of Business Ethics
Volume113
Issue number4
DOIs
Publication statusPublished - Apr 2013

Keywords

  • Corporate transparency
  • Virtue ethics

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