Historical-conceptual foundations of ethics in corporate dynamics

Abstract

The ethical dimension of business activity refers to the responsibility of companies to act in a consonant and morally correct manner in all their operations and decisions. This implies considering not only economic and financial aspects but all aspects in an integrated manner, which often poses a challenge. Therefore, the objective was to analyze the historical-conceptual foundations of ethics in corporate dynamics, exploring how ethical principles have evolved and how they impact current business decisions. The methodology used is framed within a qualitative paradigm, of a descriptive-exploratory type, with a focus on documentary review and interviews with experts in business ethics and executives from various organizations. The review included historical texts, regulatory frameworks, and background information on the management topic regarding the implementation of ethics in corporations. Interviews with three informants provided a direct perspective on the current challenges in applying ethical principles in the business sphere. The findings indicate that ethical foundations have gone through various stages, from a focus on corporate social responsibility to a more complex ethics that include sustainability and human rights. It was found that although many companies have incorporated codes of ethics, there is a significant gap between policies and their actual implementation, which creates challenges in credibility and stakeholder trust. Additionally, globalization and AI have brought greater demands, forcing corporations to adapt to stricter frameworks of ethical behavior. In the final considerations, it is essential to reinforce mechanisms for ethical control and compliance, promoting a corporate culture that is more coherent with ethical values, alongside a commitment to long-term sustainability in a globalized business environment.