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Normierungsansätze unternehmensethischer Kodizes

Author

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  • Till Talaulicar

    (Technische Universität Berlin)

Abstract

Zusammenfassung Unternehmensethische Kodizes lassen sich anhand der Konkretheit ihrer Normen als regel- oder als prinzipiengebunden einordnen. Während Regeln definitive Gebote enthalten, gebieten Prinzipien die Approximation als Ideal beschriebener Zustände. Diese Strukturunterschiede haben zur Konsequenz, dass sich Prinzipien über einen breiteren Anwendungsbereich erstrecken und eine anspruchsvollere Form der Anwendung verlangen, da die Normadressaten die faktischen und normativen Gegebenheiten abwägen müssen, um über das gebotene Ausmaß der Normerfüllung zu entscheiden. Es wird gezeigt, dass Kodizes dennoch zumindest auch prinzipiengebunden sein müssen, sofern sie nicht nur sehr eingeschränkte Ethisierungsziele verfolgen, die sich darin erschöpfen, einige wenige, besonders gravierende und definitiv regelbare Handlungsweisen zu gebieten.

Suggested Citation

  • Till Talaulicar, 2007. "Normierungsansätze unternehmensethischer Kodizes," Schmalenbach Journal of Business Research, Springer, vol. 59(6), pages 752-774, September.
  • Handle: RePEc:spr:sjobre:v:59:y:2007:i:6:d:10.1007_bf03371721
    DOI: 10.1007/BF03371721
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    References listed on IDEAS

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    Keywords

    M14;

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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