As of September 2005, the co-founders of Waste Concern, an organisation dedicated to improving waste recycling in Bangladesh, are considering making a change to their model in order to get approval from the municipal government for a large-scale composting site. Since its inception in 1995, Waste Concern has followed a decentralised composting model whereby each composting site is a small-scale operation processing 3 tons of organic waste per day. In this model, they have relied on land and waste supply from the Dhaka City Council (DCC) municipal government. Now, they are working with Dutch-based World Wide Recycling BV (WWR) to set up a 700-ton per day composting plant, which will enable them to earn tradable certificates for US$11 per ton of reduced methane gas, making it the first in the world to garner credits through composting waste under the United Nations Clean Development Mechanism (CDM). To launch the composting site, they face the hurdle of getting DCC’s approval. They have three alternatives: (1) follow through with the original plan whereby the municipality would supply both the land and waste, which entails waiting for DCC’s approval; (2) purchase the land for the composting site and rely on the municipality for a waste supply; or, (3) purchase the land and take on the responsibility of waste collection themselves. In their considerations, they need to weigh the financial and social aspects and determine an appropriate structure for their organisation.

innocent drinks was a three-man start-up in the UK in 1998. It now operates in a number of European countries and has become an iconic brand. From its early years, innocent has made sustainability and ethical business practices, an integral part of its identity, alongside its wholesome fruit smoothie products, viral marketing campaigns and humorous, self-deprecating advertising. It has built strong consumer loyalty and become a powerful role model for other young entrepreneurs. As it starts its second decade, with more competition from own labels and global drinks companies; and as it expands in to more continental European markets, it is challenged to maintain and develop further its ethical business practices and commitment to sustainability. Do the three founders who retain majority ownership of their company sell their stake—and if they stay, how do they keep innocent, innocent?

Corporate social responsibility (CSR) is gaining momentum in the business world, but several issues continue to challenge managers in charge of sustainability. Supply chain management is one area in which CSR-related activities could potentially drive the process of sustainability within firms. This case presents the way that illycaffè, an Italian coffee producer, has approached CSR. Since 1991, the company has focused on developing a new relationship with Brazilian coffee producers based on networking translated into knowledge transfer—Brazilian producers became responsible for their operations all along the supply line—and innovation translated into quality—one supplier talks about how illycaffè persuaded him he was capable of producing a Ferrari among coffees instead of a Fiat. These two factors not only drive the supplier relationship, but also serve as the drivers of illycaffè’s sustainability strategy. Lessons for managers relate to benefits for the business, for society and for stakeholders, and questions arise about how to replicate illycaffè’s success and create value through values.

“In an age where companies are scrutinised and transparency is the only way to gain trust,” says Novo Nordisk CEO Lars Rebien Sørensen, “social responsibility is vital to maintain a business advantage.” This case examines how transparency underlines the application of Novo Nordisk’s sustainability policy—how it is integrated, administered, monitored and measured throughout the organisation. It looks closely at one of Novo Nordisk’s business units, Diabetes Finished Products, to see the process in action. Novo Nordisk is a pharmaceutical company specialising in diabetes care and hormone therapy. Since 2003, commitment to sustainability has been a keynote of company policy, supported by the Novo Nordisk Way of Management, a tool developed to help managers provide the leadership in sustainability within the organisation. But how far is it really possible to influence sustainability at the operational level through management control systems? And how effective are systems like the Novo Nordisk Way of Management in supporting sustainability organisation-wide?

In 2003, Unilever and Oxfam embarked on a groundbreaking “learning project” designed to better understand the impacts of business on poverty. Developing countries were seen as an essential component of Unilever’s corporate strategy, with developing and emerging markets forecast to account for 90% of the world’s population by 2010. Unilever had long been present in many of these markets and increasingly had come to see that its future growth would depend upon its contribution to addressing issues of social and economic development in developing countries, including poverty. Oxfam, one of the world’s most prominent nongovernmental organizations (NGOs), was focused in its campaigning and other activities on the alleviation of poverty. Thus, despite the often adversarial relationship between corporations and NGOs, the two organizations shared a common interest and this formed the basis for their collaboration. The goal was to examine the role of business in poverty reduction and study, specifically, Unilever’s operations in Indonesia. The Unilever and Oxfam (A) case describes how this collaboration came about and provides background on Unilever, Unilever Indonesia (UI) and Oxfam, including its recent campaigns against the pharmaceutical and coffee industries. It also examines the role of NGOs and outlines the challenge of poverty in developing countries, the Millennium Development Goals, and the UN Global Compact. The case shows the difficulties inherent in better understanding the role of MNCs in poverty alleviation as well as in formulating an effective collaboration between corporations and NGOs.

Business ethics materials are, by and large, case studies based on corporate policy issues or corporate malfeasance. Yet, many ethical situations are of a very personal nature and require personal responsibility. For undergraduate students who have not had any real exposure to a corporate environment or who do not have enough business savvy to realize what is unethical, the present article explores the use of “constructed narrative cases” to provide students with coursematerials that may increase their understanding of the personal nature of ethical decision making. The discussion focuses on the use of the short story as a model for developing such cases for classroom use.

We content-analyzed sixteen business ethics textbooks to assess the extent to which small business and entrepreneurship concepts appear in these texts. We found that scenarios related to large corporations and executive level decision-making dominate discussions and applications. These texts have very little to no coverage of small business and entrepreneurship and relevant ethical issues. We discuss this missing link and implications for integrating small business,entrepreneurship, and ethics into business ethics education.

By 2007, 127 universities had obtained permission from the Ministry of Education of the People’s Republic of China to run MBA programs. To gain a thorough understanding of the status of business ethics education in MBA programs in China, we conducted a national survey. This survey was begun in October 2006 and concluded in December 2007. Our goal in conducting this survey was twofold. We wanted to understand, first, the extent of business ethics teaching currentlybeing offered in MBA programs, and second, the prospects for the development of business ethics teaching in the near term. Our survey results show that business ethics instruction is presently offered on a limited scale, and there are constraints impacting business ethics education. However, we also discovered that future prospects for business ethics teaching are promising.

This paper discusses the introduction of a short ethics component into a first-year undergraduate accounting information systems course at a UK university. The influence of this ethics component on students’ ethical perceptions—where ethical perceptions are represented by the extent to which students’ conclusions regarding unethical actions coincide with those of experts in the field—is then assessed using computer-based scenarios to represent seven categories of ethicalnorms. The ethical perceptions in each of the scenarios are then statistically compared between two groups of students, namely those who have studied the ethics component and those who have not. Results indicate no significant difference in ethical perceptions between the two groups across all of the ethical norms. Possible explanations for this result are discussed and implications for future ethics teaching are considered.

The Deck Romania case is intended for MBA and Executive Education programs and focuses on the ‘gritty’ aspects of business in emerging market countries. It is particularly powerful in combining traditional managerial concerns like emerging market strategy and global supplier relationships with the larger challenges of cross-cultural and country differences in the conduct of business. Deck is a U.S.-based automotive supplier and part of a joint venture in Romania. In October 2006 the JV needed to expand to meet the needs of one of its major global customers, Renault. The investment would be to support Renault-Dacia’s highly successful new world car, the Logan. But the question of expansion reveals that the JV does not meet many of Deck’s global manufacturing and business practice criteria. Deck’s dilemma is how to respond to the pressure from its global customer to make a substantial investment in a small market that may not meet financial or business practice expectations.

“Assessment of learning” is a key phrase well known to all quality business schools. This paper presents a detailed description of the processes undertaken by one university’s school of business to assess its ethics education learning environment with respect to internal values and goals, AACSB standards and expectations, and best practices established by external entities. This paper shows that generous resources are not the sine qua non of quality ethics instruction. There are many steps that cost virtually nothing, beyond focused effort, that a school can take to improve the quality of ethics instruction. This paper provides guidance and lessons learned for those who may be undertaking an extended review of ethics instruction. Many elements of this framework also may be adapted to a similar analysis in other competency areas.

A study was done with incoming freshmen, sophomore, senior, and graduate business students (n = 185) to assess the effects of moral development, gender, education level, and context on the moral choices in a simulated business situation, a potential hostile takeover of a fictional company. The results indicated that level of moral development did affect the decisions of students; however, main effects for gender, the level of education, and context were not significant. Theresults did find significant interaction effects between context and moral development and gender and moral development. Students with lower levels of moral development were less likely to consider the contextual situation when making their decisions. The effect of moral development was more pronounced for female business students than for male business students. The implications of these results for ethics education in business schools are discussed.

The discussion of ethics, corporate responsibility and its educational dimensions focuses primarily on CSR, corporate citizenship and philanthropic theory and practise. The partnership between Microsoft Corporation and UNHCR was launched to help the victims of the Kosovo crisis, at the same time as the Bill and Melinda Gates Foundation gained momentum, and in particular, at the same time as Microsoft experienced a decrease in stock value. This case study sheds light on a decade of Microsoft Corp. efforts to align business objectives with refugee aid, by use of corporate expertise and company revenues. As a leader in technology and corporate citizenship, can Microsoft bridge the digital divide for the disadvantaged and arouse the unlimited potential of tomorrow’s leaders, as the company claims in its communications? Is the partnership beneficial to UNHCR, in line with corporate objectives of “doing big things” and “doing good”?

In discussing the $1 trillion bailout of the U.S. Financial Institutions, virtually every Member of Congress and almost every government official—including Fed Chairman Ben Bernanke and President Obama—has blamed the crisis on the “greed and irresponsibility of Wall Street”. Almost all of the financial executives involved in the crisis, from CEOs to middle managers, are products of our business schools. Additionally, there is a high correlation between the recentunethical behavior of a number of multinational corporations and the number of MBA holders in their top ranks. As a consequence, many critics are convinced that there is something wrong with our business schools. This paper presents the causes and consequences of what ails business school students and graduates today: the toxic teaching of bad management theories. These theories—grounded in the assumptions of economics—include determinism and materialism, the cult of profit maximization and a pessimistic view of human nature as totally self-interested. By teaching these theories, business schools are inculcating values of materialism and greed that create a life-long pursuit of money and status. This makes it all too easy for business managers to choose expediency and short-term profits over ethical behavior. Further, these materialistic values create higher levels of depression, anxiety and psychological disorders as well as make our students less cooperative and more anti-social as individuals long after they leave academia.