Corporate Transparency: A Perspective from Thomas Aquinas’ Summa Theologiae

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 con...

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Bibliographic Details
Authors: das Neves, João César (Author) ; Vaccaro, Antonino (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2013
In: Journal of business ethics
Year: 2013, Volume: 113, Issue: 4, Pages: 639-648
Further subjects:B Corporate transparency
B Virtue Ethics
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Description
Summary: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.
ISSN:1573-0697
Contains:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1007/s10551-013-1682-6