Original Research

Business ethics and corporate governance in the Second King Report: Farsighted or futile?

G.J. Rossouw
Koers - Bulletin for Christian Scholarship/Bulletin vir Christelike Wetenskap | Vol 67, No 4 | a380 | DOI: https://doi.org/10.4102/koers.v67i4.380 | © 2002 G.J. Rossouw | This work is licensed under CC Attribution 4.0
Submitted: 06 August 2002 | Published: 06 August 2002

About the author(s)

G.J. Rossouw, Department of Philosophy, Rand Afrikaans University, Johannesburg, South Africa

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The relationship between corporate governance and business ethics has always been ambiguous. Does corporate governance per definition have an ethical nature or is it merely self-interested? Is business ethics an integral part of corporate governance or is it marginalised or even excluded by the debate on corporate governance? Does corporate governance also include the governance of ethics?

This article will focus on the relationship between corporate governance and business ethics from the perspective of a developing country. More specifically, it will look at a recent development in South Africa where the Second Report on Corporate Governance for South Africa (IOD, 2002), also known as the Second King Report, gave particular prominence to business ethics. The motivation for its emphasis on business ethics as well as its guidelines for the corporate governance of ethics will be explored and, in conclusion, critically reviewed.


Business Ethics; Corporate Citizenship; Corporate Governance; Second King Report On Corporate Governance; Stakeholders


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Crossref Citations

1. Theorising South Africa’s Corporate Governance
Andrew West
Journal of Business Ethics  vol: 68  issue: 4  first page: 433  year: 2006  
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