TY - JOUR
T1 - Corporate transparency
T2 - a perspective from Thomas Aquinas' Summa Theologiae
AU - Neves, João César das
AU - Vaccaro, Antonino
PY - 2013/4
Y1 - 2013/4
N2 - 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.
AB - 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.
KW - Corporate transparency
KW - Virtue ethics
UR - http://www.scopus.com/inward/record.url?scp=84876851951&partnerID=8YFLogxK
U2 - 10.1007/s10551-013-1682-6
DO - 10.1007/s10551-013-1682-6
M3 - Article
AN - SCOPUS:84876851951
SN - 0167-4544
VL - 113
SP - 639
EP - 648
JO - Journal of Business Ethics
JF - Journal of Business Ethics
IS - 4
ER -