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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Article
Ethics Auditing Model for Estonian Big and Middle Size Companies
Author(s)
Merle Rihma
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DOI:10.17265/1537-1514/2012.08.011
Affiliation(s)
Merle Rihma, Vice Rector, MBA, Social Scienses Department, Tallinn Pedagogical College.
ABSTRACT
The purpose of this article is to introduce ethics auditing model for Estonian big and middle size companies where the majority of ownership is held by Estonian citizens. The earlier developed ethic audit models are not suitable for Estonia, due to the limited development of business ethics in general. Firstly, the paper offers an overview of corporate social responsibility reports and auditing. Taking into account Estonian business ethics culture, cultural background and the shortcomings of social reports, the author creates a new auditing model for Estonian companies, based on stakeholders’ theory. Despite the fact that only 20% of managers in Estonia are aware of ethical management tools such as ethical auditing or different social reports and standards, most of the top managers would indeed like to pay more attention towards the ethical relationships among stakeholders. It is well known, that in a long term perspective, ethics auditing can improve company’s effectiveness, raise the quality of management and assure sustainability. Ethics auditing is understood as an opportunity and agreement to devise a system to inform about ethical corporate behaviour. After the upcoming actuation of the previously mentioned model, the auditing model will be examined and improved when necessary in order to guarantee its applicability per se.
KEYWORDS
ethics auditing, trustworthiness, stakeholder theory, social audits, social reporting, sustainability
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