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What is Corporate Social Responsibility? - InnoTrain CSR

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Deontological ethics (e.g. Immanuel Kant) and utilitarian<strong>is</strong>m (e.g. John Stuart Mill)<br />

are particularly important movements in the field of ethics.<br />

Deontological ethics <strong>is</strong> based on the principle that "the good" <strong>is</strong> something firmly<br />

establ<strong>is</strong>hed from time immemorial, something defined independently of human insight<br />

and so the main thing <strong>is</strong> to recogn<strong>is</strong>e the moral command. For example, th<strong>is</strong> type of<br />

ethics can never justify a lie, even if a moral motivation can be detected behind it.<br />

In contrast, utilitarian<strong>is</strong>m <strong>is</strong> strongly focused on the consequences of an action and<br />

considers an action as being morally good if it <strong>is</strong> useful. If the good consequences<br />

outweigh the potentially bad consequences of the action, the action <strong>is</strong> justified within<br />

the meaning of utilitarian<strong>is</strong>m. In short, "the final outcome" <strong>is</strong> what's relevant.<br />

Companies are able to express the basic economical, social and ecological corporate<br />

values within the scope of <strong>CSR</strong> and value-based management. A structure<br />

scientifically referred to as "Value square" (Prof. Dr. Josef Wieland, Constance<br />

University) can be used as practical access point. A "Value square" <strong>is</strong> divided into 1.<br />

performance values, 2. communication values, 3. cooperation values and 4. moral<br />

values.<br />

Performance values<br />

� Benefits<br />

� Qualification<br />

� Willingness to perform<br />

� Flexibility<br />

� Creativity<br />

� Focus on innovation<br />

� Quality<br />

Communication values<br />

� Respect<br />

� Belonging<br />

� Openness<br />

� Transparency<br />

� Communication<br />

� Willingness to assume r<strong>is</strong>ks<br />

Cooperation values<br />

� Loyalty<br />

� Team spirit<br />

� Conflict management skills<br />

� Openness<br />

� Focus on communication<br />

The project "<strong>InnoTrain</strong> <strong>CSR</strong>" <strong>is</strong> organized by GILDE GmbH and has been funded with support from the European Comm<strong>is</strong>sion. Th<strong>is</strong> publication reflects the<br />

views only of the author, and the Comm<strong>is</strong>sion cannot be held responsible for any use which may be made of the information contained therein. 12/2010<br />

,<br />

<strong>InnoTrain</strong> <strong>CSR</strong><br />

www.csr-training.eu

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