Deontological ethics

Teleological ethics ("Consequentialist")

Egoism

Utilitarianism

Deontological vs Teleological ethics
Deontological ethics

Deontological vs Teleological ethics
Teleological ethics

Absolutism

Relativism

Kohlberg levels
Pre-Conventional

Kohlberg levels
Pre-Conventional Stage/Plane 1 : Punishment-obedience orientation

Kohlberg levels
Pre-Conventional Stage/Plane 2 : Instrumental relativist orientation

Kohlberg levels
Conventional

Kohlberg levels
Conventional
Stage/Plane 3 : Good boy-nice girl orientation

Kohlberg levels
Conventional
Stage/Plane 4 : Law and order orientation

Kohlberg levels
Post-Conventional

Kohlberg levels
Post-Conventional
Stage/Plane 5 : Social contract orientation

Kohlberg levels
Post-Conventional
Stage/Plane 6 : Universal ethical principle orientation

(AAA) MODEL

(AAA) MODEL (Detail points)

Tucker’s 5-question model
Is the decision

GRAY, OWEN AND ADAMS
Pristine Capitalists

GRAY, OWEN AND ADAMS
Expedients

GRAY, OWEN AND ADAMS
Proponents of social contract

GRAY, OWEN AND ADAMS
Social ecologists

GRAY, OWEN AND ADAMS
Socialists

GRAY, OWEN AND ADAMS
Radical feminists

GRAY, OWEN AND ADAMS
Deep ecologists

Corporate and Personal ethical stances
Short-term shareholder interests (annual ROI)

Corporate and Personal ethical stances
Long-term shareholder interests (Capital growth)

Corporate and Personal ethical stances
Stakeholder obligations (Understand all their needs)

Corporate and Personal ethical stances
Shaping Society (Apply own ethics into society)

'CSR strategy' and 'strategic CSR

IR Object

The 'integrated reporting' concept
&
Integrated Thinking

Integrated Reporting
The Capitals

Integrated Reporting
Value creation

Integrated Reporting
The value creation process

Objectives and fundamental concepts of integrated reporting

Purpose of integrated reporting

Guiding principles

Content elements

Guiding Principles

Content Elements

Content Elements (Detailed)

Environmental Footprint

Sustainable development

Full cost accounting

TBL (Triple bottom line) accounting

Advantages and Purposes of Environmental Reporting