Electronic Business: Concepts, Methodologies, Tools, and Applications (4-Volumes) P214

New Ethics for E-Business Offshore Outsourcing on the ethical values of those cultures just as they now must translate material into the various languages used by their workforce. Current efforts on international scene is con-sidering the programs that encourage a culture of mutual respect in which everyone understands and values the similarities and differences among employees, customers, communities and other stakeholders. An e-business company with off-shore outsourcing must provide equal access to the best jobs in the world for people who are willing to compete, and equal employment op-portunity to all employees regardless of age, race, color, national origin, sexual orientation, gender, disability or religion. Besides these global ethics issues, there are nine key ethics issues on the global scene that should be the core for any particular company’s code of ethics and for any international agreement or standard: the e-business company’s assets, liabilities, revenues and expenses. • Accurate Company Records: Laws and regulations require e-business company UHFRUGVWRDFFXUDWHO\UHÀHFWWKHHYHQWVWKH\ represent. Falsifying business records is a serious offense that may result in criminal prosecution, civil action and/or disciplinary action up to and including termination of employment and close of whole business offshore unit. • &RQÀLFWV RI ,QWHUHVW This means that HPSOR\HHVRI¿FHUVDQGGLUHFWRUVVKRXOG avoid any investment, interest, association or activity that may cause others to doubt their or the e-business company’s fairness or integrity, or that may interfere with their ability to perform job duties objectively and effectively. • Obligations to Customers: Competitors and • Diversity, Equal Opportunity and Respect in the Workplace: It is policy to provide all employees with an environment of mutual respect that is free from any form of ha-rassment and discrimination. Harassment and discrimination of any form is not ac-ceptable and will not be tolerated. In some countries, harassment is against the law; in all countries, it is wrong under global ethics standards. • Environment, Health and Safety: Pro-tecting people and the environment is key issue in global standardization for ethics. Health and safety rules and procedures are designed to provide a safe and healthy work environment and meet applicable health and safety laws. • Financial Integrity: All e-business company’s accounting records, and reports produced from those records, must be kept and presented according to the laws of each applicable jurisdiction. Moreover, the UHFRUGVPXVWDFFXUDWHO\DQGIDLUO\UHÀHFW Regulators. It is consider the commitment to free, fair and open business competition, and is equally committed to competing ethi-cally and in compliance with laws that foster competition in the marketplace. It includes also the freedom in gathering competitive information. • Computer Systems and Telecommunica-tion Security Policy:It is the core issues for an e-business company. The application/data owner and information systems profes-sionals share responsibility for protection of e-business system from misuse — the information is an e-business company’s asset and information technology unit of company is responsible for all of its assets including data and information, too. • Safeguarding Important Information: ,WPXFKUHOLHVRQSURWHFWLRQRIFRQ¿GHQWLDO information such as trade secrets, propri-etary know-how, personnel records, business plans and proposals, capacity and production information, marketing or sales forecasts, client and customer lists, pricing lists or 2064 New Ethics for E-Business Offshore Outsourcing strategies, construction plans, supplier data and so forth. • Corporate Social Responsibility: The continuing development of international codes of conduct and principles governing corporate social responsibility are positive LQGLFDWRUVIRUUHGH¿QLQJEXVLQHVVDFFRXQW-ability for the 21st century. The basic principles that change e-business free and fair competition, and emphasis upon innovation in technology, production methods, marketing and communications. Since the e-business outsourcing and offshor-ing is actually global scaled, many efforts are in the beginning to promote universal, international system of value assets, dominantly by shaping the form of an international code of ethics. Current works on international scene promote several global ethical issues related to sexual and racial offshore outsourcing scenes of today are con-sidering two key issues: the responsibilities of businesses and the economic and social impact of business. The responsibilities of businesses states that the value of a business to society is the wealth and employment it creates and the marketable products and services it provides to consumers at a reasonable price commensurate with quality. To create such value, a business must maintain its own economic health and viability, but survival LVQRWDVXI¿FLHQWJRDO%XVLQHVVHVKDYHDUROHWR play in improving the lives of all their custom-ers, employees, and shareholders by sharing with them the wealth they have created. Suppliers and competitors as well, should expect businesses to honor their obligations in a spirit of honesty and fairness. As responsible citizens of the local, na-tional, regional and global communities in which they operate, businesses share a part in shaping the future of those communities. The economic and social impact of business is consider the notion that e-businesses established in foreign countries to develop, produce or sell should also contribute to the social advancement of those countries by creating productive employ-ment and helping to raise the purchasing power of their citizens. Businesses also should contribute to human rights, education, welfare, and vitalization of the countries in which they operate. Businesses should contribute to economic and social devel-opment not only in the countries in which they operate, but also in the world community at large, through effective and prudent use of resources, discrimination, human rights, price discrimina-tion, harmful products, pollution, and telecom-munications issues. 7KH$PHULFDQ,QVWLWXWHRI&HUWL¿HG3XEOLF Accountants (AICPA) issued a new set of ethics requirements for members who outsource. The new requirements state that AICPA members PXVWLQIRUPWKHLUFOLHQWVWKDWWKH¿UPZLOOXVH a third-party service provider when providing professional services to the client. The new rules also clarify that AICPA members are responsible for all work performed by the service provider. Furthermore, AICPA members using third-party service providers are required under the new rules to enter into a contractual agreement with the third-party service provider to maintain the FRQ¿GHQWLDOLW\RIWKHFOLHQW¶VLQIRUPDWLRQDQGWR be reasonably assured that the third-party service provider has appropriate procedures in place to SUHYHQWWKHXQDXWKRUL]HGUHOHDVHRIFRQ¿GHQWLDO client information. New rules are effective for all professional services performed on or after July 1, 2005. Caux Round Table Caux Round Table is the example of the efforts to determine universal conceptualization of ethical conduct that should help doing business interna-tionally, and it is of core interest for e-business outsourcing and offshoring. The Caux Round Table is an international network of principled business leaders working to promote a moral capitalism targeting on settings Principles for 2065 New Ethics for E-Business Offshore Outsourcing Business through which principled capitalism FDQ ÀRXULVK DQG VXVWDLQDEOH DQG VRFLDOO\ UH-sponsible prosperity can become the foundation for a fair, free and transparent global society. At the company level, the Caux Round Table advocates implementation of the principles for business (Caux, 2002) that applies fundamental ethical norms to business decision-making. The Principles have been translated into more than 15 languages, and have been used as benchmarks IRU¿UPV¶FRGHVWKURXJKRXWWKHZRUOG7KH&DX[ principles are aspirational, and they are proposed as a model, starting point and benchmark when executives write or attempt to improve their own ¿UP¶VFRGHRIHWKLFV7KHEDVLVIRUWKH3ULQFLSOHV is the idea that mobility of employment, capital, products and technology is making business in-creasing global in its transactions and its effects. The principles have credibility because they were written by and have been actively supported by senior business executives from around the world. A more proactive recent focus of the Caux Round Table is to contribute to the alleviation of world poverty and to make it possible for poor nations to share in global prosperity. To promote better outcomes for globaliza-tion, the Caux Round Table is working to raise the level of awareness of senior business leaders, thought leaders and elite opinion around the world about new opportunities to attack global poverty. These include legal and regulatory changes in developing countries that will improve the envi-ronment for productive investment of foreign and domestic equity capital. The Caux Round Table is working in alliance with global business lead-ers, international institutions and policy makers to improve investment environments in selected developing countries by also suggesting certain principles for governments and the adoption of the core standards for transparent management RIQDWLRQDO¿QDQFLDOLQVWLWXWLRQV United Nations Global Compact with Business The Global Compact seeks to advance responsible corporate citizenship so that business can be part of the solution to the challenges of globalization. To achieve these objectives, the Global Compact offers facilitation and engagement through several mechanisms: policy dialogues, learning, local structures, and projects. This in turn helps organi-]DWLRQVWRUHGH¿QHWKHLUVWUDWHJLHVDQGFRXUVHVRI DFWLRQVRWKDWDOOSHRSOHFDQVKDUHWKHEHQH¿WVRI globalization. The Global Compact is a network. $WLWVFRUHDUHWKH*OREDO&RPSDFWRI¿FHDQGIRXU 81DJHQFLHV2I¿FHRIWKH+LJK&RPPLVVLRQHU for Human Rights, United Nations Environment Program, International Labor Organization and United Nations Development Program. The Global Compact involves all the relevant social actors: JRYHUQPHQWVZKRGH¿QHGWKHSULQFLSOHVRQZKLFK the initiative is based; companies, whose actions LWVHHNVWRLQÀXHQFHODERULQZKRVHKDQGVWKH concrete process of global production takes place; civil society organizations, representing the wider community of stakeholders; and the United Na-tions, the world’s only truly global political forum, as an authoritative convener and facilitator. The United Nations Global Compact with business was born when United Nations Secretary *HQHUDO.R¿$QQDQZDVLQYLWHGWRJLYHDPDMRU address to world business and political leaders at the World Economic Forum in 1999. He warned global business leaders that we have underesti-mated the fragility of the global economy. People around the world fear and distrust the resulting loss of jobs, trashing the environment and the huge rewards that go to a few, while leaving the vast majority very poor. Annan warned that this could lead to widespread unrest and even civil wars and terrorism. To counter potential civil strife, Annan SURSRVHGDJOREDOFRPSDFWIRUEXVLQHVV¿UPV )RU¿UPVWKDWVLJQWKH8QLWHG1DWLRQVZRXOG on one hand support the open global market and VLJQLQJEXVLQHVV¿UPVRQWKHRWKHUKDQGZRXOG 2066 New Ethics for E-Business Offshore Outsourcing pledge to support human rights, worker standards and sustainable environmental practices. The Global Compact is based on the recognition that development and poverty reduction depend on SURVSHULW\ZKLFKFDQRQO\FRPHIURPHI¿FLHQW DQGSUR¿WDEOHEXVLQHVV,QWHUQDWLRQDOWUDGHDQG investment create new employment, raise skill levels and increase local economic activity. At the same time, companies have a duty to manage all aspects of their business in a responsibly and sustainable way. 7KHVHXQLYHUVDOLGHDOVDUHVSHFL¿HGLQWHQSUH-cise principles under four headings: human rights, labor standards, environment and anti-corruption. The Global Compact’s 10 principles (United Na-tions, 2003) in the areas of human rights, labor, the • Principle 4: The elimination of all forms of forced and compulsory labor; • Principle 5: The effective abolition of child labor; and • Principle 6:The elimination of discrimina-tion in respect of employment and occupa-tion. • Principle 7: Businesses should support a precautionary approach to environmental challenges; • Principle 8: Undertake initiatives to promote greater environmental responsibility; and • Principle 9: Encourage the development and diffusion of environmentally friendly technologies environment and anti-corruption enjoy universal Anti-Corruption consensus and are derived from: • Principle 10: Businesses should work against all forms of corruption, including • The Universal Declaration of Human Rights • The International Labor Organization’s Declaration on Fundamental Principles and Rights at Work • The Rio Declaration on Environment and Development • The United Nations Convention against Corruption The Global Compact principles by prime extortion and bribery. The Global Compact is a symbol of leader-ship in a complex world. It goes back to basics by focusing on a concise set of fundamental principles for living and working in a global so-ciety. Its 10 principles addressing human rights, labor standards and the environment are truly universal — both precise enough to be relevant DQGJHQHUDOHQRXJKVRDVWRDYRLGFXOWXUDOFRQÀLFW The Global Compact is not a regulatory regime categories: Human Rights or a code of conduct, but a platform and forward-looking forum for the exchange of good practices in order to achieve actual progress in creating a • Principle 1:Businesses should support and respect the protection of internationally proclaimed human rights; and • Principle 2: Make sure that they are not complicit in human rights abuses. more prosperous and sustainable world. The Global Reporting Initiative The Global Reporting Initiative provides a struc-WXUHZKHUHE\D¿UPFDQSXEOLFO\UHSRUWRQLWV Labor Standards business activities over three sets of criteria: eco- • Principle 3: Businesses should uphold the freedom of association and the effective recognition of the right to collective bargain-ing; nomic, social and environmental. It currently has more than 500 organizations in 50 countries that participate in doing an annual report on economic, social and environmental issues. It also operates 2067 New Ethics for E-Business Offshore Outsourcing as an environmental reporting mechanism for the United Nations Global Compact and for the Organization for Economic Cooperation and De-velopment (OECD) Guidelines for Multinational Enterprises. The OECD, in cooperation with many intergovernmental and nongovernmental JURXSVKDVDOVRGHYHORSHG³$:RUNLQJ6HWRI&RUH Indicators for Measuring Global Development Progress”. These indicators are straightforward and quite useable measures of economic, social, environmental and general development in the respective countries. ISO Standard on Social Responsibility In order to set more precise and more appropri-ate for all stakeholders around the globe, new standard settlement is needed. It is especially true when e-business offshore outsourcing is in place. Most countries recognized two key issues — the responsibilities of businesses and the economic and social impact of business — as the promoter of new placebo for globally acceptable norm of social responsibility in the era of digital economy. In 2005, the national standards institutes that are members of the International Organization for Standardization (ISO) approved the develop-ment of a standard on social responsibility that will provide guidance to organizations on social responsibility (ISO, 2005). The goal is to develop guiding principles with global relevance that will be useful to organizations worldwide in establish-ing, implementing, maintaining and improving the way they address social responsibility. By reducing environmental damage caused by their operations, and improving the living conditions and health of their workers, organizations have the ability to improve the quality of life for the communities in which they operate. The real chal-lenge for ISO is to design a meaningful standard for organizations which will supplement existing tools and build a bridge between national legis-lation and international norms on the one hand and recognized voluntary initiatives on social responsibility on the other. ISO is referring to WKLVDVDVWDQGDUGRQ³VRFLDOUHVSRQVLELOLW\´D somewhat misleadingly narrow term given the fact that the standard is expected to address a broad range of organizational activities includ-ing social, labor, and environmental impacts. As ISO develops this new standard over the next three years, it will transform how concepts like ³FRUSRUDWHVRFLDOUHVSRQVLELOLW\´DQG³WKHWULSOH ERWWRPOLQH´DUHGH¿QHGPHDVXUHGDQGUHSRUWHG on. Of equal importance, ISO has established a ground-breaking new approach to stakeholder involvement in its own standards development that could transform the world of standards making and spill over into the broader sphere of global governance. The Goal of the ISO Social Respon-sibility standard is to encourage organizations around the world to improve their performance on key indicators of sustainable development. This new standard dealing with global social and environmental sustainability is settled as ISO 26000 with publication in 2008 – there is enough time to all interested stakeholders to participate in SUHSDULQJWKH¿QDOGRFXPHQW,62LVZRUNLQJWR make the development of its ISO 26000 standard as representative and inclusive as possible. The three years scheduled project includes six sectors: industry, government, labor unions, consumers, non-governmental organizations, and others (primarily academics and consultants). Each country participating is encouraged to involve a representative from each sector. The new ISO 26000 social responsibility standard provides an unprecedented opportunity for global discus-sion and widespread involvement to implement the goals of sustainable development at many levels of organizational activity throughout the world. At present, no internationally recognized standard exists to manage organizational ethics, compliance and business conduct programs. The ISO 26000 social responsibility standard could be crucial actor in the process of harmonization and ethical development of e-business offshore outsourcing. It will be mutually compatible with 2068 ... - tailieumienphi.vn