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原文:
Imagine Moses descending from Mount Sinai bearing two tablets inscribed with the 10 founding values of his people, plus a clause that says, “From time to time certain provisions such as ‘Thou shalt not murder, steal, adulter, bear false witness, etc.’ will be waived.”
Last month the investment website The Motley Fool published Plug Valves
an article entitled “Goldman Sachs: Ethics Optional” noting that Goldman and other companies such as ExxonMobil, Citigroup and Altria had waiver clauses embedded in their corporate Ethical Codes of Conduct. I recently spoke about these waivers with Kai Ryssdal on his Marketplace NPR radio show and I thought it would be worthwhile to expand on the discussion here.
Waiver clauses leave the door open for companies to violate their own code of ethics if executives and the board decide it’s a “good” idea. In effect, waivers are a “code of ethics safety valve,” the metaphorical opposite of a blow-out preventer. Why have them? Waivers will just cause problems; a corporate code of ethics is created and designed to limit management decision options to ethical choices. Usually it’s not aSafety valves
problem, but ethics can sometimes impinge on profits. Corporations and their shareholders don't like to miss out on profits, so the safety valve allows them to sacrifice their ethics if the price pressure is high enough.
History shows this is a bad idea. Just ask former Enron CFO Andy Fastow who is currently serving a six-year prison sentence. When the debt load on Enron’s books was impinging on profit opportunities, Fastow recommended creating off-balance sheet “special purpose entities” to acquire Enron’s bad debt. The board liked the idea. The only problem was that the Enron Code of Ethics prohibited such self-dealing by corporate officers. The solution to this ethical conflict? The board waived the code of ethics, and by doing so, set in motion the catastrophic collapse of Enron.
Companies often feel compelled to have these waivers. Why? The real business world is full of corrupt political and business leaders. Those who puritanically hold on to ethics in a messy global economy are na?ve. While there is growing evidence that the profitability of the “when in Rome” approach to Gauge Valves
ethics is substantially overestimated, there are more important reasons to hold corporate ethics and values in higher esteem.
The real reason ethics waiver clauses are a mistake has to do with the challenges of creating a culture of ethics and integrity within an organization. The modern corporate code of ethics is really a creature of legislation. The U.S. sentencing guidelines, which set out the penalties for ethical transgressions, allow companies with an ethics code and compliance program to receive a lesser sentence if convicted. In theReducing Valves
absence of an ethical code, the court could assume the violation was willful and throw the book at them.
This history means most companies have treated ethics as a compliance issue. Make sure all the t’s are crossed and i’s are dotted so we are protected when the SEC investigators raid the corporate offices. But this is a mistake. To be valuable, leaders have to make sure the code of corporate ethics is Forged Steel Valves
more than just words on paper. A code gains power when it becomes embodied in the corporate culture and the values of the organization.
原文来自: http://www.shreveporttimes.com/article/20091205/NEWS01/91205007/1060
“Gas line valve release investigated”是由 上海天阀实业有限公司提供的阀门新闻,中文译文仅供参考,以下提供站内导航搜索:
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以下是参考译文:
译文:为什么道德守则“安全阀”是个大误区
想象一下,摩西从西奈山轴承降两片与他的10人基本价值观上,加上一个条款,说:“从不时某些规定,例如'你不可杀人,盗窃,adulter,作假见证,等等'将被豁免。“
上个月,投资网站The Motley Fool的发表题为“高盛:伦理择”的文章指出,高盛,如埃克森美孚,花旗集团化工泵
和菲利普莫里斯等公司都在他们的企业伦理行为守则嵌入式豁免条款。最近,我谈到了他的卖场NPR的广播节目与启吕斯达尔放弃这些,我认为这将是值得在这里展开讨论。
豁免条款离开公司敞开大门,以侵犯其道德守则,如果管理人员和董事会决定它是一个“好”的想法。实际上,放弃是一种道德“代码安全阀”的一击出防护隐喻相反。为什么呢?豁免只会造成问题,一个道德的企业代码是创建和设计,以限制管理决策方案,以道德的选择。通常这不是一个问题,但有时伦理冲击利润。公司及其股东不喜欢错过赚取利润,所以安全阀允许他们牺牲自己的道德压力,如果价格足够高。
历史表明,这是一个坏主意。只要问安然前首席财务官法斯托安迪是谁目前正在排污泵
服刑6年徒刑。当有关安然公司的债务负担是在书本获利机会冲击,法斯托建议制作资产负债表外“特殊目的实体”,以获得安然公司的不良债务。董事会喜欢这个主意。唯一的问题是,安然公司的道德守则禁止这种自我公司官员打交道。对这一伦理冲突的解决方案?董事会放弃了道德准则,并通过这样做,在运动设置安然灾难性的崩溃。
公司常常感到有必要让这些豁免。为什么?真正的商业世界,是腐败的政治和商业领导人充分。谁持有这些清教徒在一个混乱的全球经济伦理的天真。虽然有越来越多的证据表明,“当在罗马”的做法,以道德为盈利能力大幅高估,还有真空泵
更重要的原因持有公司重视高道德和价值观。
真正的原因是道德豁免条款错误,是因为有一个组织内创造一个道德和诚信文化的挑战。现代企业的伦理守则,实在是法律的产物。美国量刑指南,其中规定了道德越轨行为的处罚,允许有一个道德准则和遵守计划的公司获得较轻刑罚,如果被定罪。在道德守则的情况下,法院可以承担违反是故意扔在他们的书。
这段历史说明大多数公司对待道德作为一个遵约问题。确保所有T的是划线,我的点缀,所以油泵
我们得到保护时,美国证券交易委员会调查人员搜查了公司办公室。但是,这是一个错误。是有价值的,领导者必须确保对企业道德守则超过纸只字的。 A码大权时,成为企业文化的体现和本组织的价值观。
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