אתיקה בחברות עסקיות: שיקולים משפטיים ומוסריים

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  המאמר דן במקומן של תוכניות אתיקה בחברות עסקיות ובהתוויית מתכונת מומלצת להתייחסות משפטית הולמת לתחום אתי זה. אף שקיומם של קודים אתיים בחברות עסקיות נהוג כבר יותר ממאה שנה בצורה כזו או אחרת, בעשור האחרון קיבלה תופעה זו חשיבות הולכת וגוברת בארצות-הברית
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  ‰¢Ò˘˙‰ ¨· ÌȘÒÚ ËÙ˘Ó˙ÂȘÒÚ ˙¯·Á· ‰˜È˙‡ 159 ∫˙ÂȘÒÚ ˙¯·Á· ‰˜È˙‡™ÌÈȯÒÂÓ ÌÈÈËÙ˘Ó ÌÈÏÂ˜È˘ ™™™¯˘Î ‡Ò‡ ™™¨ÔÙ˘˜Â· ÈÏÚ ˙ÂÎ˙Ó ˙ÈÈÂÂ˙‰·Â ˙ÂȘÒÚ ˙¯·Á· ‰˜È˙‡ ˙ÂÈÎÂ˙ Ï˘ ÔÓ˜ӷ Ô„ ¯Ó‡Ó‰Æ‰Ê È˙‡ ÌÂÁ˙Ï ˙Óω ˙ÈËÙ˘Ó ˙ÂÒÁÈÈ˙‰Ï ˙ˆÏÓÂÓ‰˘ ‰‡ÓÓ ¯˙ÂÈ ¯·Î ‚‰ ˙ÂȘÒÚ ˙¯·Á· ÌÈÈ˙‡ ÌȄ˜ Ï˘ ÌÓÂȘ˘ Û‡˙¯·Â‚ ˙Îω ˙Â·È˘Á ÂÊ ‰ÚÙÂ˙ ‰Ï·È˜ Ô¯Á‡‰ ¯Â˘Ú· ¨˙¯Á‡ ‡ ÂÊÎ ‰¯Âˆ·Ï˘ ‰‡È˘ ÆÌÈÈ„È‚‡˙ ˙‰Ê ÒÂ˙‡ ˙·ˆÚÓΠ˙‚‰˙‰ ˙Îȯ„ÓÎ ˙ȯ·‰–˙ˆ¯‡·ÌÈÏ„˜ÒÏ ÈχȈËÂÙ ‰ÚÓÎ ¨˙Â¯Á‡‰ ÌÈÈ˙˘· ÈÂËÈ· È„ÈÏ ‡· ‰¯ÂÓ‡‰ ‰Ó‚Ó‰–˙¯·Á· ˙ÂÓ‚٠˙Âȇ·˘Á ˙ÂÈ„È‚‡˙ ˙ÂÓ¯Â ÂÙ˘Á Ì˙¯‚ÒÓ·˘ ÌÈÈ„È‚‡˙‰ Adelphia – Enron, WorldCom, Tyco International  ˙ӂ„ ¨˙Âȇ˜È¯Ó‡ ˜ÚÏ‚¯ÂÓ Âȇ ÈÓ˜Ӊ È„È‚‡˙‰ ÌÈϘ‡‰˘ Û‡ ¨Ï‡¯˘È· Ì‚ Æ Communications ÆÂÊ ‰ÚÙÂ˙· ˙ÂÈÈÚ˙‰ Ï˘ ÌÈˆÈ ıÂˆÏ ÌÈÏÈÁ˙Ó ¨ÌÈÈ˙‡ ÌȄ˜· ÔÈÈ„Ú˙e„ÈÎÏ ¯„Ò ¯ÂˆÈÏ „ÚÂ˘ ¨È‚˘ÂÓ ÈÂÙÈÓ· Ô¢‡¯‰ ˜ÏÁ· ˜ÒÂÚ ¯Ó‡Ó‰ÌȄ˜ Ï˘ Ì˙ÚÓˉ ̈ÂÓȇ ˙ÈÈ‚ÂÒ· ˜ÒÂÚ‰ ÁÈ˘· ÌÈ˘Ó˘Ó‰ ÌÈ‚˘ÂÓ‰ ÏÈÏ··˙„‡–ÏÚ ÔÂÈ„Ï ˘„˜ÂÓ ¯Ó‡Ó‰ Ï˘ È˘‰ ˜ÏÁ Æ˙ÂȘÒÚ ˙¯·Á· ÌÈÈ˙‡Í¯ÂˆÏ ¨˙ÂȘÒÚ ˙¯·Á· ÌÈÈ˙‡ ÌÈ„Â˜Ï ‰Èˆ¯‰Â ‰ÈˆӉ ˙È˙˜È˜Á‰ ˙ÂÒÁÈÈ˙‰‰¯Ó‡Ó‰ Ï˘ È˘ÈÏ˘‰ ˜ÏÁ ÆÈχ¯˘È‰ ËÙ˘Ó· ȇ¯‰ È˙˜È˜Á‰ Ï„ÂÓ‰ ˙ÈÈÂÂ˙‰Ì·ÂÏÈ˘ ÍÂ˙ ¨˙ÂȘÒÚ ˙¯·Á· ÌÈÈ˙‡ ÌȄ˜ „Ú· ÌÈÈËÙ˘Ó‰ ÌÈÂÚÈˉ ˙‡ ‰ÏÚÓÌÈÈ˙‡ ÌȄ˜ ‰ÈÙÏ˘ ‰ÒÈÙ˙‰ ˙‚ˆÂÓ ÂÊ ˙¯‚ÒÓ· ÆÌÈ‚‰Â‰ ˙¯·Á‰ ÈÈ„ ÌÚÔÈ· — Â˙ÂÏÏη ¯Â·Èˆ‰ ˙·ÂËÏ ‰ÓˆÚ ‰¯·Á‰ ˙·ÂËÏ — ¯˘‚Ï ˘ËÏÏ ÌÈÈÂ˘Ú ‰¢Ò˘˙‰ ¨· ÌȘÒÚ ËÙ˘Ó   © ≤∞∑—±µπ ¨®≤∞∞µ ¨ÈÏÂÈ©   ¨¢ÌÈ‚¯‡· ‰˜È˙‡ ÁÂÙÈË¢ ‡˘Â· ‰˘„Á ‰˜È˜ÁÏ ‰Úˆ‰‰ ÁÂÒÈ· ÂÙ˙˙˘‰ ¯˘‡ ¨ÌÈ·˙ÂΉ™˜¯Ó „¢ÂÚ ¨Ï¢Ê ÈχگÊÈ ·Â„ ßÙ¯٠— ÁÂÒÈ‰ ˙ˆ· Ìȯ·Á‰ ¯˙ÈÏ ˙Â„Â‰Ï ÌÈ˘˜·ÓÌ‚ ‰Ù˙˙˘‰˘ ¨˙˘˜ ÔÈÓÒÈ „¢ÂÚÏ ˙„ÁÂÈÓ ‰„Â˙ Æ˙˘˜ ÔÈÓÒÈ „¢ÂÚÂ Ï‚Ò ·‡Ê ßÙ¯٠¨Ô„ÈÈÏƯ˜ÁÓ–˙¯ÊÚ· ¯ÂÒÓ‰ ÂÚÂÈÒ ÏÚ Û¯˘ „ÚχÏ ¨¯Ó‡Ó‰ ÌÂÎÈÒ· ‰ÚÈÙÂÓ‰ ‰Úˆ‰‰ ÔÂ΄ڷƉÈψ¯‰ ÈÓÂÁ˙È·‰ ÊίӉ ¨ÌÈËÙ˘ÓÏ ¯ÈÊ„¯ ¯ÙÒ ˙È· ¨‰ˆ¯Ó ¨ SJD  ¨ÔÙ˘˜Â· ÈÏÚ™™˘¢Ú ‰˜È˘¯Ù‰ Ï˘ ‰ÈÙÂÒÂÏÈÙÏ ˙ÈÚˆ˜Ó ‰˜È˙‡Ï ‰¯„˙˜‰ „˜ÙÂÓ ¨ PhD  ¨¯˘Î ‡Ò‡™™™ıÚÂÈ ÔΠ·È·‡–Ï˙ ˙ËÈÒ¯·È‡· ‰ÈÙÂÒÂÏÈÙÏ ÒÂËȯӇ–¯ÂÒÙ¯٠¨ÙȘ–ı¯Â¢ ‰¯Â‡ÏÆ≤∞∞∞ ¨˙ÈÏÏÎ ‰ÈÙÂÒÂÏÈÙÏ Ï‡¯˘È Ò¯Ù Ô˙Á ÆÈÓÂ‡Ï ÔÂÁËÈ·Ï ‰ÏÏÎÓ· ÈÓ„˜‡    ¯˘Î ‡Ò‡ ¨ÔÙ˘˜Â· ÈÏÚ‰¢Ò˘˙‰ ¨· ÌȘÒÚ ËÙ˘Ó 160 Æ˙ȘÒÚ‰ ‰¯·Á‰ ˙ÈÏÎ˙Ï ÒÁÈ· ¢˙È˙¯·Á¢‰ ‰ÒÈÙ˙‰Â ¢˙ÈÏÎÏ΢‰ ‰ÒÈÙ˙‰È˯ى ËÙ˘Ó· ˙Á˙Ù˙Ó‰ ˙È˙¯·Á‰ ‰¯ÂÓ˙‰ ÁÎÂÏ ˙‡˘ ¯˙È· ˘˜·˙Ó ‰Ê ·ÂÏÈ˘ÔÂÓˉ ˜ÂÊÈÁ‰ ˙ÙÈ˘Á· Ì‚ ˜ÒÂÚ ‰Ê ˜ÏÁ Æ˘„Á‰ ˙¯·Á‰ ˜ÂÁ ÁÎÂÏ ¨Èχ¯˘È‰˜ÂÁ Ï˘ ÂÒÈÒ·· ˙„ÓÂÚ ¯˘‡ ˙Èˆ¯‰Â ‰˘¯Ó‰ ‰ÈÙÂÒÂÏÈÙÏ ÌÈÈ˙‡‰ ÌȄ˜·ª‰˘„Á ˙È‚¯‡ ˙·¯˙ ˙¯ÈˆÈ· ÌÈÈ˙‡ ÌȄ˜ Ï˘ ÁÈË·Ó‰ ÌÓ˜ӷ ª˙¯·Á‰ÈÈ„ Ï˘ „ÂÒȉ–˙ÈÈÚ· ÌÚ ˙„„ÂÓ˙‰Ï Ú‚Â‰ Ïη ̉· ‰ÂÓˉ ‰¯Â˘··Â‰¯·Á· ‰¯˘Ó‰–ȇ˘Â Ï˘ Ì˙ÙÈ˘Á ¯ÂÚÊÓÏ ¨¢‚Ȉ‰ ˙ÈÈÚ·¢ ‡È‰ ¨˙¯·Á‰Ï˘ ÈÚÈ·¯‰ ˜ÏÁ Æ˯ٷ ˙¯ȉʉ ÌÈÂÓ‡‰ ˙·ÂÁÏ ÏÏη ˙ÂÈËÙ˘Ó ˙·ÂÁϘÏÁ ¨˙ÂȘÒÚ ˙¯·Á· ÌÈÈ˙‡ ÌȄ˜ „Ú· ÌÈȯÒÂÓ‰ ÌÈÂÚÈˉ ˙‡ ‡È·Ó ¯Ó‡Ó‰ÆÚˆÂÓ‰ È˙˜È˜Á‰ Ï„ÂÓ‰ ˙‡ ‚ȈÓ ÌÂÎÈÒ È¯·„ ‡È·Ó Ô¯Á‡‰Â È˘ÈÓÁ‰ ‰Ó„˜‰ÌÈÈ˙‡ ÌȄ˜ ‰˜È˙‡ ÈÎÓÒÓ ¨‰˜È˙‡ — È‚˘ÂÓ ÈÂÙÈÓ∫‡ ˜¯Ù˙ÂȘÒÚ ˙¯·Á· ÌÈÈ˙‡ ÌÈ„Â˜Ï ˙È˙˜È˜Á‰ ˙ÂÒÁÈÈ˙‰‰∫· ˜¯Ù® Federal Sentencing Guidelines © ˙ÂÈϯ„Ù‰ ‰ËÈÙ˘‰ ˙ÂÈÁ‰Æ±˙ȯ·‰–˙ˆ¯‡· ˙Âү·‰ ˙Â˜˙ Sarbanes-Oxley Act of 2002 Æ≤χ¯˘È· ‰˜È˜Á‰Æ≥ Ï˘ ÌÓÂ˜Ó — ˙ÂȘÒÚ ˙¯·Á· ‰˜È˙‡ ˙ÂÈÎÂ˙ „Ú· ÌÈÈËÙ˘Ó‰ ÌÈÂÚÈˉ∫‚ ˜¯Ù˙¯·Á‰ ÈÈ„· ÌÈÈ˙‡ ÌȄ˜¢˙È˙¯·Á¢‰ ‰ÒÈÙ˙‰Â ¢˙ÈÏÎÏ΢‰ ‰ÒÈÙ˙‰ ÔÈ· ÌÈ·˘ÈÈÓÎ ÌÈÈ˙‡ ÌȄ˜Ʊ˙ȘÒÚ‰ ‰¯·Á‰ ˙ÈÏÎ˙ Ï˘˙¯·Á‰ ÈÈ„Ï ÒÁÈ· ˙¯Á˙Ó‰ ˙ÂÒÈÙ˙‰ ÔÈ· ¯˘‚ÓÎ È˙‡ „˜®‡©˙ÂÈ˙˜ÂÁ ˙ÂÓ¯Â ˙ÏÁ‰Ï ÌÂ˙Ò˘–‚˘ÂÓÎ È˙‡ „˜®·©ÌÂÎÈÒ®‚©˙¯·Á‰ ÈÈ„ Ï˘ Èˆ¯‰Â ‰˘¯Ó‰ ÌÈÈÙ‡ ˙‡ ÌȘÊÁÓÎ ÌÈÈ˙‡ ÌȄ˜Æ≤ Ï˘ ¯ÂÚÊÓÏ ‰˘„Á ˙È‚¯‡ ˙·¯˙ ˙ÈÈ·‰Ï ÈڈӇΠÌÈÈ˙‡ ÌȄ˜Æ≥ ‰¯˘Ó‰–ȇ˘Â Ï˘ ̉È˙·ÂÁÏ ˙ÈËÙ˘Ó‰ ‰ÙÈ˘Á‰ Ï˘Â ¢‚Ȉ‰ ˙ÈÈÚ·¢˙¯Á‡ ˙ÂÈËÙ˘Ó ˙·ÂÁÏÂÈÏÏή‡©‚Ȉ‰ ˙ÈÈÚ· ¯ÂÚÊÓÏ ¯È˘ÎÓÎ È˙‡‰ „˜‰®·©‰¯˘Ó‰–ȇ˘ÂÏ ‰‚‰ ˙ÚËÎ È˙‡‰ „˜‰®‚©˙ÂȘÒÚ ˙¯·Á· ÌÈÈ˙‡ ÌȄ˜ „Ú· ÌÈȯÒÂÓ‰ ÌÈÂÚÈˉ∫„ ˜¯ÙÌÂÎÈÒ∫‰ ˜¯Ù  ‰¢Ò˘˙‰ ¨· ÌȘÒÚ ËÙ˘Ó˙ÂȘÒÚ ˙¯·Á· ‰˜È˙‡ 161 ‰Ó„˜‰ ÌȄ‚ȇ· ÌÈÁÈ΢ ̉ Ɖ˘„Á ‰‡ˆÓ‰ Ìȇ ¨ÌÈÂe‚Ó ÌÈÈÁ ÈÓÂÁ˙· ÌȯÎÂÓ ÌÈÈ˙‡ ÌȄ˜¨¯ÙÒ–È˙· ¨Á¯ ˙¯ËÓ ‡ÏÏ ÌÈ„È‚‡˙ ˙ӂ„ ¨ÌÈ¢ ÌÈ‚¯‡·Â ˙„ÒÂÓ· ¨ÌÈÈÚˆ˜Ó˙¯·Á Ï˘ Ô˙¯‚ÒÓ· Ì‚ ÌÈÓÈȘ ÌÈÈ˙‡ ÌȄ˜ ¨‰Ó„ ÔÙ‡· ± Æ„ÂÚ „ÂÚ ‡·ˆ ¨˙ÂËÈÒ¯·È‡˙ÂÂ˙‰Ï ‰˜È„ˆ‰Ï ¨‰ÚÙÂ˙‰ ˙‡ ˜ÊÁÏ „ÚÂ ¯˘‡ ¨ÈÁÎÂ‰ ¯Ó‡Ó‰ Êί˙Ó ‰Ï‡·Â ≤ ¨˙ÂȘÒÚÆ‰Ê È˙‡ ÌÂÁ˙Ï ˙Óω ˙ÈËÙ˘Ó ˙ÂÒÁÈÈ˙‰Ï ˙ˆÏÓÂÓ ˙ÂÎ˙ÓÂÊÎ ‰¯Âˆ· ‰˘ ‰‡ÓÓ ¯˙ÂÈ ¯·Î ‚‰ ˙ÂȘÒÚ ˙¯·Á· ÌÈÈ˙‡ ÌȄ˜ Ï˘ ÌÓÂȘ˘ Û‡˙Â·È˘Á ÂÊ ‰ÚÙÂ˙ ‰Ï·È˜ ¨Ô¯Á‡‰ ¯Â˘Ú· „ÁÂÈÓ·Â ¨˙Â¯Á‡‰ ÌÈ˘‰ ÌÈÚ·¯‡· ≥ ¨˙¯Á‡ ‡ÂÊ ‰Ó‚Ó˘ Û‡ ÆÌÈÈ„È‚‡˙ ˙‰Ê ÒÂ˙‡ ˙·ˆÚÓΠ˙‚‰˙‰ ˙Îȯ„ÓÎ ˙¯·Â‚ ˙ÎωÌȘÒÚ‰ ÌÏÂÚÏ ÒÁÈ· ˙¯¯Â˘‰ ˙Â˘È‚· ÈÂÈ˘‰ È„È–ÏÚ — ˙¯·ÒÂÓ ‰˜ÏÁ·Â — ˙ÙÙÂÁ˙ÂȘÒÚ ˙¯·Á· ÌÈÈ˙‡ ÌȄ˜ Ï˘ ÌÓÂȘ ÈÎ „ÁÎÏ Ôȇ ¥ ¨˙ȘÒÚ‰ ‰¯·Á‰ ˙ÈÏÎ˙Ï ÒÁÈ·Â Ethics Resource Center  Creating A Workable Company Code of Ethics: A  ∫‡¯± Practical Guide to Identifying and Developing Organizational Standards Æ (Washington D.C., 2nd rev. ed., 2003) 5–6 ÈÙ¯ȇ‰ „ÂÁȇ· ÂίÚ˘ Ìȯ˜ÁÓ Æ„·Ï· ˙ÂÏ„‚ ˙¯·Á Ï˘ Ô˙ÏÁ Ìȇ ÌÈÈ˙‡ ÌȄ˜≤∫‡¯ ‰Ê ÔÈÈÚÏ Æ˙Â˘‰ ˙¯·Á‰ ÌÂÁ˙· Ì‚ ˙„Ó˙Ó ‰¯Âˆ· ˙¯·Â‚ Ì˙ÂÁÈ΢ ÈÎ Ìȇ¯Ó European Commission  European SMEs and Social and Environmental Responsibility  available at http://europa.eu.int/comm/enterprise/enterprise_ Æ policy/analysis/doc/smes_observatory_2002_report4_en.pdf (7.5.2005)Thomas Percival's Code of   ∫Ô¢‡¯‰ „˜‰ ·˘Á˘ ‰Ó ˙‡ ¯ÈÎÊ‰Ï Ô˙È ‰Ê ¯˘˜‰·≥ Ethics Resource Center, supra  note  ∫‡¯ Ɖ¯˘Ú–Ú˘˙‰ ‰‡Ó‰ ˙ÏÈÁ˙Ó Medical Ethics ¨ÔÂÒÂß‚ ˯·Â¯ ·˙΢ ® Credo © ¢ÔÈÓ‡Ó È‡¢‰ ÍÓÒÓ ˙‡ ¯ÈÎÊ‰Ï È‡¯ ÔΖÂÓÎ Æ 1, at p. 5 ˙‡ Ϙ‰Ï¢ ˙ÈËÒÈχȄȇ ‰¯ËÓ ÍÂ˙Ó ±∏∏∂ ˙˘· Johnson & Johnson  ˙‡ „ÒÈÈ ¯˘‡˙Â¯È˘‰ ˙‡ ‰·Èˆ‰˘ ˙ȘÒÚ ‰È‚ÂχȄȇ ÏÏÎÏ ‰·Á¯Â‰ ¯˘‡ ‰¯ËÓ ¨¢‰ÏÁӉ ·‡Î‰ÁÒÂ˘ ˘ÙÒ¯ى ˙‡ ÔΠª˙ÂÈÓ‰ ÈÏÚ· Ï˘ ̉ÈÁ¯ ÈÙÏ ÌÈ„·ÂÚÏ ‰‚‡„‰ ˙‡Â Á˜ÏϯÁ‡Ï ˙Ó˜˙˘Ó‰ ÂȘÂË· ¨±π¥∂ ȇӷ ∑–· ¨ÈÂÒ ˙¯·Á Ï˘ ‰„ÒÈÈÓ ¨‰˜Â·È‡ ¯ÒÓ È„È–ÏÚ˙‚‰ È˙Ï· ˙ÂÈÈÚ˙‰ ÏÎ ÏÒÁ ÂÁ‡¢ ∫¯˙ȉ ÔÈ· ¨·˙Î ·˘ ¨‰ÈÈ˘‰ ÌÏÂÚ‰–˙ÓÁÏӢƉÁÈÓˆÏ ¯Â˙Á Ì˙Ò ‡Ï — ˙ÂÈÂÈÁ‰Â ˙È˙‰Ӊ ‰„·ډ ˙‡ ˙Ú‰ ÏÎ ˘È‚„ ¨˙ÂÈÁ¯·Æ∂¥ ¨µµ ®±ππ∑ ¨·‰Ê ˙¯Â„‰Ó© ˙ÙÂÓ ˙¯·Á ±∏ — Â· ÁˆÏ  Ò¯Â‡Ù ȯ߂ ÒÈϘ ÒÓÈÈß‚˙¯·Á Ï˘ ˙È˙¯·Á‰ ˙ÂȯÁ‡‰ ‡˘Â· ˜ÂÒÈډ ˙¯·Á È„È–ÏÚ È˙‡ „˜ Ï˘ ıÂÓȇ‰¥∫‡¯ ‰Ê ÔÈÈÚÏ Æ‰Ù¯ȇ· ԉ ˙ȯ·‰–˙ˆ¯‡· Ô‰ ˙Â¯Á‡‰ ÌÈ˘· ˙„Ó˙Ó ‰ÈÈÏÚ· ÌȇˆÓ European Commission "Corporate Promoting a European Framework for SocialResponsibility" (Green Paper, 2001) available at http://europa.eu.int/comm/  Æ employment_social/soc-dial/csr/greenpaper_en.pdf (29.5.2005)ISO (International Organization for  Ô‚¯‡ Ï˘ ÒÎ ‰¯Á‡Ï ‡¯ ÔΖÂÓÎ    ¯˘Î ‡Ò‡ ¨ÔÙ˘˜Â· ÈÏÚ‰¢Ò˘˙‰ ¨· ÌȘÒÚ ËÙ˘Ó 162 ˙·¯ ‰Á˙Ù˙‰ ÂÊ ‰ÈˆÏ‚¯ Æ˙Èϯ„Ù ‰ÈˆÏ‚¯ ˙ÂÚˆÓ‡· ÌÈÈ˙ÂÚÓ˘Ó „„ÈÚ·Â ‰ÙÈÁ„· ÂÎÊÈχȈËÂÙ ‰ÚÓÎ ¨˙Â¯Á‡‰ ÌÈÈ˙˘· ‡È˘Ï ‰ÚÈ‚‰Â ¨ÌÈÚ˘˙‰ ˙Â˘· ˙ȯ·‰–˙ˆ¯‡·˙ÂÓ‚٠˙Âȇ·˘Á ˙ÂÈ„È‚‡˙ ˙ÂÓ¯Â ÂÙ˘Á Ì˙¯‚ÒÓ·˘ ÌÈÈ„È‚‡˙‰ ÌÈÏ„˜ÒÏ Adelphia – Enron, WorldCom, Tyco International  ˙ӂ„ ¨˙Âȇ˜È¯Ó‡ ˜Ú–˙¯·Á·ÈÈ„Ï ˙ÈÏÎÏΉ ‰Ó‚È„¯Ù· ÌÈËÚÓ–‡Ï ÌÈÚȘ· ¯ˆÈ ‰Ï‡ ÌÈÏ„˜Ò Æ Communications ÌÈÈ˙‡‰ ÌȄ˜‰ ‡˘Â ˙‡ ÂÏډ ¨ÌÈÈÏÎÏΉ ˜Â˘‰ ˙ÂÁÂÎ Ï˘ ÌÁÂη ‰ÂÓ‡·Â ˙¯·Á‰˙¯·Á· ÌÈÈ˙‡ ÌȄ˜ Ï˘ ÌÓÂȘ ¨ÌÂ˜Ó ÏÎÓ ¨ÌÂÈÎ µ ÆÌÂȉ–¯„Ò ˙Ó„˜ χ ˙ÂȘÒÚ ˙¯·Á·˙ȘÒÚ ‰˜È˘¯Ù ˙Ù˜˘Ó‰ ¨„Â‡Ó ‰ˆÂÙ ‰¯Â‚˘ ‰„·ÂÚ Âȉ ˙ȯ·‰–˙ˆ¯‡· ˙ÂȘÒÚ¨ Fortune 500 –‰ ˙ÓÈ˘¯· ˙ÂÚÈÙÂÓ‰ ˙¯·Á‰Ó π∞•–˘ ÍÎ È„Î „Ú ˙Ï·Â˜Ó ˙ÈËÙ˘Ó  ∂ ÆÈ˙‡ „˜ Ï˘ ‰˘ÏÎ ‚ÂÒ ÂˆÓȇ ¨˙¯·Á‰ ÏÏÎ ÔÈ·Ó ˙ȈÁÓΨÌÈÈ˙‡ ÌȄ˜· ÔÈÈ„Ú Ï‚¯ÂÓ Âȇ ÈÓ˜Ӊ È„È‚‡˙‰ ÌÈϘ‡‰˘ Û‡ ¨Ï‡¯˘È· Ì‚ ¨‰˘ÚÓÏ˙ÂÓÊÂÈ È˙˘ ÂÏÚ‰ ‰¯Á‡· ˜¯ ¨ÍÎ ÆÂÊ ‰ÚÙÂ˙· ˙ÂÈÈÚ˙‰ Ï˘ ÌÈˆÈ ıÂˆÏ ÌÈÏÈÁ˙Ó∫˙Èχ¯˘È‰ ˙ȘÒÚ‰ ˙·¯˙‰Ó ˜ÏÁÎ ÌÈÈ˙‡ ÌȄ˜ Ï˘ ̈ÂÓÈ‡Ï ÏÂÚÙÏ Ôȯ˘ÈÓ· ˙‡¯Â˜‰‰ÓÎ È„È–ÏÚ ‰ÓÒ¯ÂÙ ¯˘‡ ¨ÌÈ‚¯‡· ‰˜È˙‡ ÁÂÙÈËÏ ∑ ˙È˯٠˜ÂÁ–˙Úˆ‰ ¨‰¢‡¯‰   ˙·¯ÂÚÓÏ ˙ÂÈÁ‰ ˙¯„Ò‰· ˜ÒÚ ¯˘‡Â ¨≤∞∞¥ ÈÂÈ· Ìω˜Âˢ· ͯÚ˘ ® Standardization ˙‡¯˜Ï ˘‚‰ ÔΉ˘ ˯ÂÙÓ‰ Á¢Â„‰ ‡¯ ‰˜ÓÚ‰Ï Æ® ISO  ÒÎ ∫Ôωϩ ÌÈ‚¯‡ Ï˘ ˙È˙¯·Á ISO Advisory Group on Social Responsibility Working Report on  ∫¯ÂÓ‡‰ ÒΉ Social Responsibility  (April 2004) available at http://www.iso.org/iso/en/info/ Conferences/SRConference/pdf/Working%20Report%20on%20SR(Apr30) ¨Â‡¯© ÌÈÈ˙¯·Á ÌÈ„Â˜Ï ËÚÓ· ‡Ï ˜È˘Ó ÌÈÈ˙‡‰ ÌȄ˜‰ ‡˘Â˘ Û‡ Æ pdf (9.4.2005)http://  –· ˘È‚ ¨®≤∞∞¥© ¢‰ÏÚÓ¢ Ô‚¯‡ Ï˘ ¢ÌȘÒÚ· È˙¯·Á ωÈÏ „˜‰¢ ˙‡ ¨Ï˘ÓÏÔ·ÈÏÒ ˙Â¯˜Ú ˙‡Â www.maala.org.il/SIP_storage/files/6/176.doc (27.5.2005)http://www.thesullivanfoundation.org/gsp/default.asp –· ˘È‚ ¨˙È˙¯·Á ˙ÂȯÁ‡Ï‰Ê „˜ Ï˘ Â˙ÚÓˉ ˆÂÓȇ ÈÎ ‰ÂÓ‡ ÍÂ˙Ó È˙‡‰ „˜· „˜Ó˙Ó ‰Ê ¯Ó‡Ó ¨ (27.5.2005) Ɖȇ¯ ˙È˙¯·Á ˙ÂȯÁ‡ Ï˘ ‰˘Â·È‚Ï Ì‚ ÈÓ„˜Ó ÈÒÈÒ· ÂȉÔ˙È ȇ˜È¯Ó‡‰ ¯˘˜‰· Æ Ethics Resource Center, supra  note 1, at pp. 2-3  ∫‡¯µ Sarbanes-Oxley Act of 2002 Pub. L. 107–204, 116 Stat. –‰ ˙‡ ‰˙Ú ¯·Î ¯ÈÎʉÏͯډ–˙¯ÈÈ ˙¢¯ Ï˘ ͯږ˙¯ÈÈ ˙˜È˜Á ˙‡ ª® Sarbanes-Oxley Act  ∫Ôωϩ (2002)The Federal Sentencing © ˙ÂÈϯ„Ù‰ ‰ËÈÙ˘‰ ˙ÂÈÁ‰Ï ÔÂ΄ډ ˙‡Â ª® SEC –‰© ˙ȇ˜È¯Ó‡‰Æ® Guidelines"The Good, The Bad, and Their Corporate Codes of Ethics: Enron, Sarbanes-  ∫‡¯∂ Oxley, and the Problems With Legislating Good Behavior" 116  Harv. L. Rev. ˙‡Ê Â˘Ú Ô˜ÏÁ ¨ÌÈÈÎ¯Ú ÌÈÚÈÓÓ ÂÊ ‰Ó¯Â ˆÓȇ ˙¯·Á‰Ó ˜ÏÁ Æ (1996) 2123, 2125 ·˜Ú ˙‡Ê Â˘Ú ¨˙Â¯Á‡‰ ÌÈ˘· ¯˜ÈÚ· ¨Ô˜ÏÁ ¨Û„ÂÚ Á¯ Ô‰Ï ·ÈÈ ¯·„‰˘ ·˘Á ÈÎÆ˙ÈËÙ˘Ó‰ ˙ÂÈÈ„Ó·Â ‰˜È˜Á· ÌȈȯÓ˙‰˜È˜ÁÏ ‰Úˆ‰ — ÌÈ‚¯‡· ‰˜È˙‡ ÁÂÙÈË ÌȯÁ‡Â ¯˘Î ‡Ò‡ ¨ÈχگÊÈ ·„ ¨ÔÙ˘˜Â· ÈÏÚ∑ÔÁÏ¢ ÏÚ ‰Á‰ ¨ÌÈϘ ÌÈÈÂÈ˘· ¨ÂÊ ‰Úˆ‰ Æ®≤∞∞≥ ¨Ï‡¯˘È Ϣȷ˘ ˙‡ˆÂ‰·© ‰˘„Á  ‰¢Ò˘˙‰ ¨· ÌȘÒÚ ËÙ˘Ó˙ÂȘÒÚ ˙¯·Á· ‰˜È˙‡ 163 ˙¢¯ È„È–ÏÚ ‰˙ÏÚ‰˘ ‰Úˆ‰ ¨‰ÈÈ˘‰Â ªËÙ˘Ó‰Â ÌȘÒÚ‰ ¨‰˜È˙‡‰ ÌÂÁ˙Ó Úˆ˜Ó–È˘‡Ï˘ Ì˙ÚÓˉ ̈ÂÓȇ ‡˘ÂÏ ¨ÚÓ˙˘Ó ̇ Û‡ ¨ÛÒÂ È˙˜È˜Á Û˜Â˙ ∏ Æχ¯˘È· ͯږ˙¯ÈÈ π Ʊπππ ˙˘· Ï·˜˙‰˘ ˘„Á‰ ˙¯·Á‰ ˜ÂÁÓ ‰ÏÂÚ Ï‡¯˘È· ˙ÂȘÒÚ ˙¯·Á· ÌÈÈ˙‡ ÌȄ˜¯ÙÒ· ¯˙ÂÈ· ͯ‡‰ ‰˜È˜Á‰ ¯·„ ˙‡ ÌÂÈ‰Ï ÔÂÎ ‰ÂÂ‰Ó ¯˘‡ ¨‰Ê ÛȘÓ È¯„ÂÓ ˜ÂÁ‰¯·Á‰ Ï˘ ‰˙ÈÏÎ˙ ÈÎ ¨ÌÈ¢‡¯‰ ÂÈÙÈÚÒ ÔÈ· ¯·Î ¨ÌÓ‡ ¯È‰ˆÓ ¨Ï‡¯˘È· ÌȘÂÁ‰ÈΠڷ˜ ÍÈ˘ÓÓ ‡Â‰ Ìχ ¨¢‰ÈÁ¯ ˙‡˘‰Ï ÌÈȘÒÚ ÌÈÏÂ˜È˘ ÈÙ ÏÚ ÏÂÚÙÏ¢ ‡È‰ ˙ȘÒÚ‰‰¯·Á‰ Ï˘ È˙¯·Á‰ ‰Ó˜ӷ Ì‚ ¯ÈÎÓ ˜ÂÁ‰ Æ¢‰Ê¯¢ ˙ÈÏÎÏÎ ˙ÈÏÎ˙· Á¯Î‰· ¯·Â„Ó ÔȇÌÈÏÂ˜È˘ ˙¯‚ÒÓ· Ô·˘Á· ‡È·‰Ï¢ — ÚÓ–È˙Ï· Û‡ Èχ — Ô˙È ÈÎ Âڷ˜· ¨˙ȘÒÚ‰  ±∞ Æ¢¯Â·Èˆ‰ Ï˘ ÂÈÚ ˙‡Â ‰È„·ÂÚ ¨‰È˘Â Ï˘ ̉ÈÈÚ ˙‡ Ì‚ ¨¯˙ȉ ÔÈ· ¨‰Ï‡˙ÂȘÒÚ ˙¯·Á Ô΢ ¨˙ÈÚ·Ë ‰ÈˆÂÏ·‡ ‡Ï‡ ¨‰ÈˆÂÏ·¯ ÌÂ˘Ó ˙‡¯Ï Ôȇ ÂÊ ‰˘È‚·ÌÈ·¯ ÌÈ„„ˆ ÏÚ ‰ȯ˜Ó‰ ¨ÁÂÂË–˙ί‡ ˙È·È˘Ï˜ ˙È˙¯·Á ˙¯‚ÒÓ ˙Â˘Ó˘Ó ˙·¯Â˙ÂÈ˘È‡· ¯˜ÈÚ·Â ¨È¯„ÂÓ‰ „È‚‡˙‰ Ï˘ ÂÈÈÈÙ‡Ó· ˙ÎÓ˙ ÂÊ ‰„˜ ƉÈχ ÌÈ¯Â˘˜‰–˙È˙¯·Á‰ Â˙Â·È˘Á·Â ˙È˙¯·Á‰ Â˙ÙÈ˘Á· ¨Âτ‚· ¨˙ȇӈډ ˙„¯Ù‰ ˙ÈËÙ˘Ó‰Ï˘ ˙È˙¯·Á‰ ‰˙ÂȯÁ‡ ÔÈ· ‰Á·‰‰ Ï˘ ˙˘„ÂÁÓ ‰ÈÁ· ÌÈÈÓÊÓ ‰Ï‡ ÌÈÈÈÙ‡Ó Æ˙ÈÏÎÏΉ˙ÈÁ–„ÂÁÎ ˙ȘÒÚ‰ ‰¯·Á‰ Ï˘ ‰‚ÂÂÈÒ ¨È¯Â·Èˆ Û‚ Ï˘ Â˙ÂȯÁ‡ ÔÈ·Ï È˯٠Û‚Π‰¯·Á‰ÂÏÓ‚Â˙È ÌÂÈ Ï˘ ÂÙÂÒ· ¯˘‡ ¨˙È˙¯·Á ˙Âȯ„ÈÏÂÒ ˙·¯Ï ¨ÌÈÈ˙¯·Á ÌÈ„ÚÈ Ï˘ ÌÓ„ȘϠ ±± Æ‰ÓˆÚ ‰¯·Á‰ Ï˘ ‰ÈÁÂÂ¯Ï Ì‚ ÂÏÈÚÂÈ ¯Â·Èˆ‰ È„È–ÏÚÁ˙Ó ¯ÂˆÈÏ Ô¢‡¯ Ë·Ó· ÈÂ˘Ú ˙ÂȘÒÚ ˙¯·Á· ÌÈÈ˙‡ ÌȄ˜ Ï˘ Ì˙ÚÓˉ ̈ÂÓȇ‰ÚÈ˙¯‰ ˙‡ ¯¯ÂÚÏ Û‡ Èχ ¨˙ȘÒÚ‰ ‰¯·Á‰ Ï˘ ÌÈÈ˙¯·Á‰Â ÌÈÈÏÎÏΉ ‰È„ÚÈ ÔÈ·˜¯ ‡Ï ¨‰Ê ¯Ó‡Ó· ‰‡¯˘ ÈÙΠ¨˙‡Ê ÌÚ Æ‰Ê È¯ÒÂÓ–È˙¯·Á ÌÂÁ˙· ËÙ˘Ó‰ Ï˘ Â˙·¯ÂÚÓÓ‰¯˘˜‰· ÌÈÈ˙‡ ÌȄ˜ Ï˘ ‰Ê ÌÂÁ˙ ÆÔÂÎ‰ ‡Â‰ ÍÙ‰‰ ‡Ï‡ ¨È˘Â˜ ÏÎ ‰Ï‡ ˙„˜· Ôȇ˘ÈÏÎÏΉ ‰Ó˜ÓÏ È˙¯·Á‰ ‰ÓÂ˜Ó ÔÈ· ÏÈÚÂӠȇ¯ ÔÂÊȇ ˙¯ÈˆÈ· ÚÈÈÒÓ ˙ȘÒÚ‰ ‰¯·Á‰ Ï˘ÈÏÏÎ Ï˘ ÌÈÈÓˆÚ ÌÈÈÓÈÙ ÌȄ˜· ÔȘÒÚ „ÂÚ ÏÎ ¨„ÂÚ ˙‡Ê Æ˙ȘÒÚ‰ ‰¯·Á‰ Ï˘ÔÈÈÙÂ‡Ï Ì‡˙‰· ÔÓˆÚ ˙¯·Á‰ È„È–ÏÚ ÌÈÚÓËÂÓ ÌÈÁÒÂÓ‰ ˙È˙¯·Á ˙ȯÒÂÓ ˙‚‰˙‰‰¯·Á‰ Ï˘ ‰˙¯Î‰ ˙‡Â ‰˙Â‰Ê ˙‡ ȯËÂÏÂe ÈÓÂ¡ ÔÙ‡·  ‡Ë·Ï È„Î Íη ˘È ¨Ô‰È„ÚÈ   ˜ÂÁ‰ ˙Úˆ‰ ∫Ôωϩ ±∏≤∞ØÙ ¨≤∞∞¥–„¢Ò˘˙‰ ¨ÌÈ‚¯‡· ‰˜È˙‡ ÁÂÙÈËÏ ˜ÂÁ ˙Úˆ‰ ∫˙ÒΉ http://www.ti-israel.org/_Uploads/18Law_ –· ˘È‚ ¨®ÌÈ‚¯‡· ‰˜È˙‡ ÁÂÙÈËÏÆ suggestion_2004.pdf (3.7.2005) Æ· ˜¯Ù· ÔÏ‰Ï Â‡¯∏χ¯˘È· ‰˜ÈÒÙ‰ Ì‚ ¨‰˘ÚÓÏ Æ®˙¯·Á‰ ˜ÂÁ ∫Ôωϩ ±∏π Á¢Ò ¨±πππ–Ë¢˘˙‰ ¨˙¯·Á‰ ˜ÂÁπ‰ÈÏÚ ‰ÏÈËÓ ¨˙ȘÒÚ‰ ‰¯·Á‰ Ï˘ ‰„ÓÚÓÏ ÒÁÈ· ˙È˙¯·Á ¢‰¯ÂÓ˙¢ ˙Â¯Á‡‰ ÌÈ˘· ‰ÂÂÁÆÌÈ·Á¯ ÌÈÚÓ ÈÙÏÎ ˙¯·Â‚ ˙Îω ˙ÈËÙ˘Ó ˙ÂȯÁ‡Æ˙¯·Á‰ ˜ÂÁÏ ±± ÛÈÚÒ±∞˙ÂÙÈÏÁ¢ ÔÙ˘˜Â· ÈÏÚ ∫ÌÈÈÙÂÒ‰ Â˙·È˙Î È·Ï˘· ÈÂˆÓ˘ ¯Â·ÈÁ· ˙Á˙ÂÙÓ ÂÊ ‰„˜±±˙ÂȯÁ‡ Ï˘ ‰˙ÂÁ˙Ù˙‰ ÏÚ — χ¯˘È· ˙¯·Á‰ ÈÈ„·Â ÌÈÊÂÁ‰ ÈÈ„· ˙ÂÈ˙¯·Á ˙¯ÂÓ˙ÂƢχ¯˘È· È˯ى ËÙ˘Ó· ˙È˙¯·Á
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