library.SCOTCH: Business Management: Ethics: Issues

HRM

ACTU. (n.d.). Decent work. Retrieved from http://www.actu.org.au/our-work/policy-issues/decent-work
Decent Work is an internationally recognised goal to provide good jobs for all.

International Labour Organization. (2015, September 25). What is decent work? [Video file]. Retrieved from https://www.youtube.com/watch?v=mZpyJwevPqc

Nowakowski, K. (2015). Children at work. National Geographic, 228(4), 6-7.
Infographic showing decline in the level of child labor worldwide; however, it shows increased number in agriculture sector in cocoa farms in Ghana and Ivory Coast in West Africa, as reported by International Labour Organization.
Rees, D. (2015). How improving garment workers' jobs leads to better development. International Trade Forum, (3), 28-29.
The article offers information on the Better Work joint programme of the International Finance Corp. and the International Labour Organization (ILO). The programme drives policy-level alteration in the footwear and apparel sector and monitor compliance in garment factories such as Vietnam, Indonesia and Bangladesh.
International Labour Organization. (n.d.). Retrieved from http://www.ilo.org/global/lang--en/index.htm
The only tripartite U.N. agency, since 1919 the ILO brings together governments, employers and workers representatives of 187 member States, to set labour standards, develop policies and devise programmes promoting decent work for all women and men.
Paisley, F. (2014). An echo of black slavery: Emancipation, forced labour and Australia in 1933. Australian Historical Studies, 45(1), 103-125. doi:10.1080/1031461X.2013.877506
In 1933, the year of the Centenary of Emancipation and the ratification of the Forced Labour Convention at the International Labour Organisation (ILO), the condition of Aboriginal workers in Australia drew the attention of groups interested in ‘native’ forced labour in other parts of the world.
Dahan, Y., Lerner, H., & Milman-Sivan, F. (2013). Shared responsibility and the International Labour Organization. Michigan Journal of International Law, 34(4), 675-743. Retrieved from http://repository.law.umich.edu/cgi/viewcontent.cgi?article=1007&conte
How should the international labor regime be reformed in order to guarantee all workers around the world minimum labor standards? This
is the central question we address in this article.

ILO. (2012, June 1). ILO global estimate of forced labour 2012: Results and methodology. Retrieved from http://www.ilo.org/global/topics/forced-labour/publications/WCMS_182004/lang--en/index.htm
The purpose of the present document is to describe in detail the revised methodology used to generate the 2012 ILO global estimate of forced labour, covering the period from 2002 to 2011, and the main results obtained.

Global Estimate of Forced Labour 2012

Global Estimate of Forced Labour (ILO, 2012)

Santarchy. (2011, January 23). Slavery in the chocolate industry [Video file]. Retrieved from https://www.youtube.com/watch?v=ZNpwIzeyjKQ

Finance

Global Reporting Initiative. (n.d.). Retrieved from https://www.globalreporting.org/Pages/default.aspx
An international, independent organization that helps businesses, governments and other organizations understand and communicate the impact of business on critical sustainability issues such as climate change, human rights, corruption and many others.
Tuxworth, B. (2013, February 23). Global Reporting Initiative: A new framework? Retrieved from https://www.theguardian.com/sustainable-business/global-reporting-initiative-updates
The last few months have seen the framework undergo a significant overhaul, as GRI consults stakeholders on a new 'G4' version, and though G4's final content won't be known until its launch in May, it's already causing some consternation in business.

Ministry of MEDIA. (2011, December 16). Global Reporting Initiative: The sustainability challenge [Video file]. Retrieved from https://www.youtube.com/watch?v=ePeYRg8x-4w

Towell, N. (2015, October 11). ATO to defend claims of creative accounting. Retrieved from http://www.canberratimes.com.au/national/public-service/ato-to-defend-claims-of-creative-accounting-20151008-gk4037.html
The Australian Taxation Office will appear at the Fair Work Commission this week to defend itself from union claims it is using dodgy figures to support a wage offer to its 21,000 public servants.
Amat, O., & Gowthorpe, C. (2004). Creative accounting: Nature, incidence and ethical issues. UPF Working Paper No. 749. Retrieved from http://papers.ssrn.com/sol3/papers.cfm?abstract_id=563364
NB: Click "Download This Paper" or "Open PDF in Browser"
This paper explores the nature and incidence of creative accounting practices within the context of ethical considerations. It explores several definitions of creative accounting and the potential and the range of reasons for a company's directors to engage in creative accounting.
Gowthorpe, C., & Amat, O. (2005). Creative accounting: Some ethical issues of macro- and micro-manipulation. Journal of Business Ethics, 57(1), 55-64.
This paper examines two principal categories of manipulative behaviour. The term 'macro-manipulation' is used to describe the lobbying of regulators to persuade them to produce regulation that is more favourable to the interests of preparers. "Micro-manipulation" describes the management of accounting figures to produce a biased view at the entity level.

Education Unlocked. (2014, February 11). Earnings management [Video file]. Retrieved from https://www.youtube.com/watch?v=JmC7uW0-9M8

iTWire. (2015, April 8). Australian Corporate Tax Avoidance Committee Enquiry - Apple, Google, Microsoft [Video file]. Retrieved from https://www.youtube.com/watch?v=OAJMlBExD4w

Oliver, C., & Houlder, V. (2015, October 20). Starbucks and Fiat face repaying millions of euros in tax. Retrieved from https://next.ft.com/content/a56d09b4-7672-11e5-933d-efcdc3c11c89
Starbucks and Fiat face tens of millions of euros in tax repayments when the EU issues a landmark decision this week on tax avoidance by multinational companies.

Khan Academy. (2012, October 8). Transfer pricing and tax havens [Video file]. Retrieved from https://www.youtube.com/watch?v=TLSYwkWCIzA

Marketing

Community Tool Box. (2016). Section 1. Understanding social marketing: Encouraging adoption and use of valued products and practices. Retrieved from http://ctb.ku.edu/en/sustain/social-marketing/overview/main
So what, exactly, is social marketing? In Social Marketing Report, it's defined as, "the application of commercial marketing techniques to social problems." It means to take the same principles used in selling goods--such as shoes, television shows, or pizza--to convince people to change their behavior.
Evans, W. D. (2006, May 20). How social marketing works in health care. BMJ, 332(7551), 1207–1210. Retrieved from http://www.ncbi.nlm.nih.gov/pmc/articles/PMC1463924/
Social marketing applies commercial marketing strategies to promote public health. Social marketing is effective on a population level, and healthcare providers can contribute to its effectiveness.
Carroll, T., & Cotter, T. (2011). Chapter 14 Social marketing and public education campaigns. Retrieved from http://www.tobaccoinaustralia.org.au/chapter-14-social-marketing
This chapter describes Australia's history and progress in running mass media campaigns to discourage smoking and some of what has been learnt along the way.

SussexSaferRoads. (2010, January 29). Embrace Life - always wear your seat belt [Video file]. Retrieved from https://www.youtube.com/watch?v=h-8PBx7isoM

Mitchell, L. (2012, October 26). The future of marketing according to youth: what 16-24s want from brands. Retrieved from http://www.theguardian.com/media-network/media-network-blog/2012/oct/25/future-marketing-youth
Young people like brands that make life easier for them, not those that want a conversation.
Jane Caro on youth marketing. (2013, April 8). Retrieved from http://tinyurl.com/jf6hr7o
Jane Caro talks to Marketing about communicating with young people, how data is killing creativity (and legislation will too) and why marketers need to reconnect with their own humanity.
RTI International. (2015, July 7). Adolescent exposure to e-cigarette tv ads increases likelihood of future use. Retrieved from https://www.sciencedaily.com/releases/2015/07/150707152451.htm
Adolescents who are exposed to e-cigarette TV advertising are more likely to try e-cigarettes in the future, according to a groundbreaking experiment.

Diller, V. (2011, July 8). Is Photoshop destroying America’s body image? Retrieved from http://www.huffingtonpost.com/vivian-diller-phd/photoshop-body-image_b_891095.html
Has Photoshop gone too far? Kate Winslet and Brad Pitt are among several public figures who think so and the American Medical Association (AMA) is now backing them up.
Carrick, D. (2014, February 1). Body image and the law. Retrieved from http://www.abc.net.au/radionational/programs/lawreport/5225592
Should the state step in and regulate the use of overly skinny models and rampant photo alteration in the media?
Dreisbach, S. (2012, January 31). Retouching: How much is too much? Retrieved from http://www.glamour.com/story/retouching-how-much-is-too-much
Giles Fabris gets more body-altering requests than some plastic surgeons; he is the CEO of lookbetteronline.com.
Donovan, K. C. (2012). Vanity fare: The cost, controversy, and art of fashion advertisement retouching. Notre Dame Journal of Law, Ethics & Public Policy, 26(2), 581-620. Retrieved from http://scholarship.law.nd.edu/cgi/viewcontent.cgi?article=1018&contex
The growing use of photoshopping in advertisements coupled with startling statistics regarding female eating disorders has led to the serious contemplation of legislation in countries such as England and France. Meanwhile, Australia recently released voluntary guidelines for the fashion and publishing industries, and the New Zealand government has also started to urge the media to portray women accurately.

zephoria. (2006, October 15). Dove - Evolution commercial [Video file]. Retrieved from https://www.youtube.com/watch?v=hibyAJOSW8U

ACCC. (n.d.). False or misleading claims. Retrieved from https://www.accc.gov.au/consumers/misleading-claims-advertising/false-or-misleading-claims
There are laws in place to protect you from being misled about the products and services you buy. Businesses are not allowed to make statements that are incorrect or likely to create a false impression.
Cridland, M. (2014). The problems with pricing. Choice, 36-38.
The article discusses issues concerning the pricing of products and services in Australia.
Baines, R. (2016, April 21). Momentum Energy ads falsely claimed power generated 'from thin air and fresh water', ACCC rules. Retrieved from http://www.abc.net.au/news/2016-04-21/hydro-tasmania-fined-over-misleading-ads-by-momentum-energy/7345290
Hydro Tasmania has been forced to pay more than $50,000 in fines after Australia's competition watchdog found one of its retailers ran a misleading advertising campaign.
MacMillan, D. (2016, February 13). Uber Technology settles $40m false advertising lawsuits. Retrieved from http://www.theaustralian.com.au/business/wall-street-journal/uber-technology-settles-40m-false-advertising-lawsuits/news-story/f426a834c5910f966078b
Uber Technologies has agreed to pay $US28.5 million ($40m) and change its marketing language touting “safe rides” to settle a pair of class-action lawsuits affecting 25 million passengers of the ride-hailing service.
Shonkys: And the lemon goes to.. (2014). Choice, 10-13.
The article provides an overview of consumer products that were included in the 2014 Shonky Awards from periodical "CHOICE" due to their poor customer service and misleading advertising.

ACCC. (n.d.). Scamwatch. Retrieved from https://www.scamwatch.gov.au/
Scamwatch is run by the Australian Competition and Consumer Commission (ACCC). It provides information to consumers and small businesses about how to recognise, avoid and report scams.
Australian Competition and Consumer Commission. (n.d.). Retrieved from https://www.accc.gov.au/
The ACCC promotes competition and fair trade in markets to benefit consumers, businesses, and the community. We also regulate national infrastructure services. Our primary responsibility is to ensure that individuals and businesses comply with Australian competition, fair trading, and consumer protection laws - in particular the Competition and Consumer Act 2010.
ACCC. (2016). Product Safety Australia. Retrieved from https://www.productsafety.gov.au/content/index.phtml/itemId/970225
This website is for everyone who buys and uses consumer products and for businesses that make, import and sell them. By working together we can all help minimise injury, illness and death related to unsafe goods.

ACCC. (n.d.). Imposing minimum resale prices. Retrieved from https://www.accc.gov.au/business/anti-competitive-behaviour/imposing-minimum-resale-prices
A supplier may recommend that resellers charge an appropriate price for particular goods or services but may not stop resellers charging or advertising below that price.
Price maintenance. (2016). In Encyclopædia Britannica. Retrieved from http://school.eb.com.au.db.plcscotch.wa.edu.au/levels/high/article/61346
price maintenance, also called resale price maintenance, measures taken by manufacturers or distributors to control the resale prices of their products charged by resellers.
Australian Competition Law. (2015, June 17). Resale price maintenance. Retrieved from http://www.australiancompetitionlaw.org/law/rpm.html
Section 48 of the CCA prohibits a corporation from engaging in the practice of resale price maintenance. Resale price maintenance is defined in Part VIII. It captures various forms of minimum RPM in relation to goods and services.

Hoffman, J., & Hoffman, M. (2009, April 1). What Is greenwashing? Retrieved from http://www.scientificamerican.com/article/greenwashing-green-energy-hoffman/
Although a corporation, product or alternative energy source seems ecofriendly, it is always best to look behind the "green" facade to get the facts. Hydrogen-powered cars are used as an example.
Wiens, K. (2012, October 16). Greenwashing the Retina MacBook Pro. Retrieved from
Apple’s latest unsustainable design was just greenlighted by the Electronic Product Environmental Assessment Tool registry (EPEAT). And it’s a clear case of greenwashing.