기업의 부정과 기업의 사회적 책임 = Business Corruption and the Corporate Social Responsibility

다국어 초록 (Multilingual Abstract)

At the beginning of the twenty-first century many corporate corruption scandals were revealed and corporate managers and directors had been often convicted of accounting hoax, securities fraud, insider trading and self-dealing etc. Until 1980s corporate managers and directors had comparatively little personal liability and director liability for duty of care violations was practically nonexistent. According to the globalization of corporate business, corporate corruption scandals have required massive social costs to take a counter-measure, because victims of the scandals are general public, spreaded internationally and damages of which were extravagant.
This article discusses recent major corporate scandals arised in the United States, Germany, Janpan, Canada and China. These scandals have led to legislate the Sarbanes-Oxley Act in the United States, which has focused corporate governance on the creation of an adequate internal control structure and procedures for financial reporting. However, many corruption scandals have continuously revealed even after enactment of the Sarbanes-Oxley Act. Accounting scandal of the Krispy Kreme Doughnuts is one of typical example of these corporate corruption. Sarbanes-Oxley alone is not enough to combat corporate deception, theft, and greed.
The writer emphasizes on the corporate ethics in line with the principles-based accounting. This article proposes that to overcome human greed, corporations should implement and enforce internal ethics programs from the bottom line of the corporate hierarchy.

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