The Ethical Issue Emphasis of Companies: Content, Patterning, and Influences
研究调查了英国企业对伦理议题的关注内容和形式，发现行业差异和运营环境因素（尤其是公众对管理层和员工道德行为、产品社会与环境后果的看法）影响显著，企业通过表达关切、内外沟通和新政策等方式展现伦理兴趣。
The study investigates the content and form of attention paid to ethics issues by U.K. firms. It considers the extent to which ethical attention can be characterized in terms of broad domain groupings, corresponding to company concerns with stakeholder groups, stewardship responsibilities, intrinsic values, and the social order of the firm. Survey results from an industry-stratified sample of 299 U.K. firms indicate that attention to ethical issues is industry-specific and a function of factors in the firm's operating environment. Of particular importance seem to be perceptions of public interest in the ethical conduct of management and staff, and in the social and environmental consequences of products and services. Results also indicate how companies manifest their ethical interests in different ways, including expressed concern, internal and external communications, and new policy formulation. Patterns across these criteria suggest scope for deeper analysis of relationships between ethical strategy, rhetoric, and action.