Man is a social animal. Though rules of nature control the humans as they control the other living beings, the man himself has derived certain principles to govern his own individual and group behaviour. These rules, in the form of behavioural standards, may differ across cultures and times but their basic objectives are always mutual existence and peace within the particular community or the social group. By ensuring security and protection of the group, these standards help in the survival of the particular community or a social group. These standards of behaviour are called ethics. Like individuals, organizations are also monitored and evaluated by a set of ethical standards. Entities like the professional and legal bodies, government, United Nations Amnesty International, and other public interest groups influence the norms of behaviour for organizations. They try to govern the important ethical concerns by influencing policies and rules.

Steel is a unique and vital material. It touches almost every part of modern life. It is a key element of our infrastructure. From buses to buildings, from canned food to computers, almost everything we see around us is either made of steel or is made using steel. Steel is essential to modern society. Tata Steel is the second largest steel producer in Europe and has its main steel making plants in the UK and Holland. It supplies steel and related services to major industries, such as construction, vehicle production and packaging. The European operations are a subsidiary of Tata Steel Group, one of the world’s top ten steel producers. The combined Group has around 80,000 employees.

Business ethics means "taking the right course". Acting ethically takes into account all the factors of doing business. These include production, business processes, and the company’s behaviour with its customers and the communities in which it operates. It is about doing the right thing in everything the company does. Tata Steel has five core values which define the ethics of the company: integrity, understanding, excellence, unity and responsibility. These values are evident in everything that it does and drive the ethical behaviour of the company. For Tata Steel, taking responsibility for tackling the challenges of sustainability follows naturally from this ethical stance.

The Tata Steel definition of sustainability is ‘an enduring and balanced approach to economic activity, environmental responsibility and societal benefits. Sustainability is about meeting the challenges of ensuring that future generations can enjoy the same kind of lifestyles people enjoy today. This naturally involves taking a long-term perspective on balancing economic, environmental and social impacts of business. A commitment to ethical behaviour is often shown in the corporate social responsibility (CSR) policy of a business. Businesses are no longer judged solely on their ability to deliver goods and services but also on the manner of delivery and how they impact on society and the environment. The Tata Steel sustainability policy states that:‘Our policy is to conduct our activities in relation to economic progress, social responsibility and environmental concerns in an integrated way in order to be more sustainable and to meet the expectations of our stakeholders.’

As in any social group, ethics is inevitable in organizations. Research has already shown that ethics does pay. Since unethical practices cost the industries billions of dollars a year and damage the images of corporations, the emphasis on ethical behaviour in organizations has increased over the recent years (Trevino, 1986). Societal expectations and pressures from the legal and professional bodies have forced the organizations to be more concerned about their social responsibilities and ethical practices. In 1997, The Financial Times’ annual survey of Europe’s most respected companies identified ethical problems as the key reason for the dramatic drop in Shell’s ranking. The company turned upside down in the aftermath of these unfavourable experiences and thus started correcting itself in order to achieve a sustainable growth (Donaldson and Dunfee, 1999). Similar to Shell, many organizations whose business practices are perceived to be unethical and whose products are considered to be harmful to the consumers (e.g., cigarette), face strong social condemnation.

In recent corporate history, the Enron and Arthur Anderson episodes underscore the importance of ethical practices in business. Ethical problems are problems of choice. Problems in ethical decision-making and behaviour occur only when the individual interests and the social norms conflict with each other. Every organization is accountable towards its stakeholders–employees, capital investors, consumers, government, competitors, suppliers, and other community members. In most situations, the organizations are able to balance its obligations towards these varied stakeholders. However, sometimes conflicts do arise between the interests of two or more stakeholders. For example, though maximizing financial returns is an organization’s obligation towards its shareholders, it could be at the cost of ecological system or legal business practices. Managers under these situations face the dilemma of whether to protect long-term interests of the organizations or short term profits.

Various successful organizations encompass ethical conduct as a critical measure in performance evaluations and compensation. Jack Welch, one of the successful CEOs of GE, insisted that the leaders of his organization should be oriented towards the organizational value more than being highly result-oriented. He rated GE’s top-level managers not only on their performance against targets but also on the extent to which they ‘lived up’ to the GE values. According to Stark (1993), the managers are not hostile to the idea of business ethics but might consider it to be irrelevant. For example, financial performance might overweight ethical standards to reflect high short-term performance measures. It is important to examine how organizational variables instigate managers to consider short-term performance measures while ignoring the concern for ethics. Such an examination of organizational structural characteristics and processes that influence ethical decision-making and behaviour would make the issue relevant for managers.

Moral intensity is a characteristic of the moral issue itself. It is a major factor in influencing the ethical awareness, ethical decision-making, and behaviour of the employees (Jones, 1991). Every ethical issue can be represented in terms of its moral intensity – a construct that includes the following:

1. Magnitude of consequences:
   

   Magnitude of consequences of the moral issue is the sum of the harms (or benefits) done to the victims (or beneficiaries) of the moral act in question. Fritzsche and Becker (1983) argued that when moral dilemmas are faced, ethical behaviour is more likely to be prompted by serious consequences than by modest consequences.

2. Social consensus:
   

   Social consensus of the moral issue is the degree of social agreement that a proposed act is evil (or good). It signifies the social agreement over the individuals’ behaviour as either appropriate or not. A high degree of social consensus reduces the ambiguity while making a choice thus leading to ethical decision making.

3. Probability of effect:
   

   The probability of effect is a joint function of the probability that the unethical choices will get detected and will actually cause harm (benefit). In countries like India where legal process is complex and time-consuming, the probability of actual harm is significantly reduced in many situations. Consequently, violation of law has been frequent in organizations. However, heightened activity of social groups and media has increased the probability of harm due to unethical choices in the recent past. Consequently, there is an increased concern about ethical choices in organizations.

4. Temporal immediacy:
   

   Temporal immediacy is the length of time between the present and the onset of consequences of the moral act in question (shorter length of time implies greater immediacy). The increased competition and concern for performance have been driving managers towards short-term orientation. Consequently, managers may go for unethical choices if the positive outcomes of such decisions are significant and quick while the possible negative outcome could take a longer time.

5. Proximity:
   

   Proximity is the feeling of nearness (social, cultural, psychological or physical) that the moral agent has for the victims (beneficiaries) of the evil (beneficial) activities in question. Increased proximity enhances the concern for such people in the managerial decision making. The concern for people in the organization and its stakeholders is found to be higher among managers who are more committed to their profession and the organization (Lee, 2002). The concern for ethical decision-making would thus require the human resource managers to find ways to get managers more committed.

6. Concentration of effect:
   

   The concentration of effect is an inverse function of the number of people affected by an act of a given magnitude. The issues that affect larger community get the social and other such groups activated. Hence, the managers may ignore the immediate returns in favour of ethics in their decision-making when the concentration of effects is high.

The above components of the moral issue are expected to have interactive effects. Moral intensity is expected to increase if there is an increase in any one (or more) of its components. The researchers have demonstrated that perceived moral intensity influences ethical perceptions and intentions (Harrington, 1997; Morris and McDonald, 1995; Singer, 1996; Singhapakdi, Vitell and Franke, 1999).

1. Moral awareness:
   

   Awareness about an ethical issue is a major step in the decision-making that leads to the ethical choices and behaviour. The Bounded Personal Ethics model suggests that people are influenced both by concern for ethics and self-interest. Lack of awareness of the ethical nature of their action can lead to self- interested behaviour. Once ethical values have been raised to the level of awareness, they will be a significant force in an individual’s decision-making. Seminars, talks, conferences, and other socialization techniques could enhance the moral awareness and thus the concern for ethics.

2. Individual values:
   

   Individual values strongly influence the choices of managers. In an organization, problems arise when the individual values and the organization’s ethics differ and contradict each other. In most cases, individual values have greater influence on the decision-making than the organization’s ethical standards. Hence, the improved concern for ethics in decisionmaking requires an alignment of individual values with organizational ethics. The framework in Table 1 explains the possible consequences of the interaction between individual values and organizational ethics.

3. Cognitive factors:
   

   Cognition significantly determines human behaviour. Research has extensively studied the impact of cognitive factors like cognitive moral development and perceived self-efficacy on ethical behaviour and ethical decision-making. Cognitive moral development is one of the important factors in ethical decision-making (Wimbush, 1999). According to him, individuals proceed sequentially through three levels of development—pre-conventional, conventional, and post-conventional or principled. In the pre-conventional level of cognitive development, the individual’s decisions are based purely on self-interest without taking others into consideration. At the conventional level, the individuals recognize the potential impact of their decisions on others and thus follow rules, procedures, and laws. In the post conventional level, the individuals have high orientation towards morality. According to Wimbush (1999), the employees in the third level continue to take ethical decisions and act ethically independent of other influencing factors such as the organization’s ethical climate and the reinforcements from the supervisors.

Cognitive consistency theory suggests that ethical behaviour is more consistent with a self-perception of high worth.


4. Individual differences:
   

   The multiple-influence perspective suggests individual differences as one of the key factors in ethical decision-making and behavior (Trevino, 1986). According to Dozier and Miceli (1985), the locus of control is directly related to moral behaviour, such as whistle-blowing. Individual differences, achievement orientation is an important variable in ethical decision-making and behaviour (Roozen, DePelsmacker and Bostyn, 2001). Employees with high ambition were significantly lower on their ethical profile than others (Roozen, DePelsmacker and Bostyn, 2001; Johnson, 1981). According to the Bounded Ethics Model, there is a possibility that ambitious or achievement-oriented individuals tend to focus more on their goals and thus can overlook the ethical aspects of their decisions.

5. Demographic variables :
   

   Demographic variable like gender, education level, work experience, and designation are related to ethical decision-making and behaviour. Most findings suggest that females are more predisposed to ethical situations than males (Weeks et al., 1999; Singhapakdi, Vitell and Kraft, 1996). On the other hand, there are also contradictory findings suggesting no relationship between the two (Robin and Babin, 1997). Another research by Fritzsche and Becker (1983) found that the male marketing managers are less likely to pay a bribe than their female counterparts. However, he found that men are more likely to ask for a bribe than women. Schminke (1997) reports that the male and female managers differ not on their underlying ethical models but in the manner in which they evaluate others. Earlier studies indicate that women enter the employment situation with more positive expectation of ethics than males (Schminke, 1997). Apart from being highly ethically-oriented, females are more willing than males to participate in whistle-blowing in their place of employment (Sims and Keenan, 1998). Roozen, DePelsmacker and Bostyn (2001) found that the stage in the career of the employee is a significant explanatory factor of ethical decision-making. Employees who are young with relatively low income, limited work experience, and a low level of responsibility in the company are significantly more ethical than elderly employees with high work experience, income, and responsibility.

Extrinsic Factors

The major organizational variables identified in researches which play a major role in ethical decision-making and behaviour are organizational ethical climate, organizational group processes, the level of accountability among the employees, and performance management system. These organizational variables are highly interrelated and exert influence on each other.


1. Organizational ethical climate:
   

   It is a mix of formal and informal policies of the organization and the individual ethical values of managers. The ethical code of conduct of an organization and supervisory influence are among the important contributing factors to organizational ethical climate (Wotruba, Chonko and Loe, 2001; Wimbush, 1999; Wimbush and Shepard 1994; Cohen, 1993). Ethical climate is a powerful moderating variable for the various relationships between the ethics-related variables.

   According to Weaver, Trevino and Colhram (1999), formal corporate ethics programmes are very useful in creating a positive ethical climate in the organization Among the different factors of organizational ethical climate, codes of ethics contribute significantly towards institutionalizing ethics in organizations. They serve three major purposes in organizations, namely: a) demonstrating a concern for ethics by the organization, b) transmitting ethical values of the organization to its members, and c) impacting the ethical behaviour of hose members (Wotruba, Chonko and Loe, 2001). Researches empirically proved that, among the managers, the perceived usefulness of the codes of ethics is positively related to the degree of familiarity with the code and perceived ethical climate is positively related to the code’s perceived usefulness. These researches reveal the role of ethical code of conduct in establishing a positive ethical climate in organizations.

2. Organizational group processes:
   

   Supervisors muster a large amount of control over the subordinates behaviour and well-being ( imbush, 1999) especially in traditional organizations where the structure is very tall. Group processes that involve the managers and their superiors influence the implementation of code of ethics and decision-making in organizations. In some situations, supervisory influence is found to be highly effective than other organizational variables. Often, even in the presence of an ethics policy, subordinates do what their supervisors would like rather than adhere to the ethics policy. Wimbush (1999) argued that supervisors can play a major role in influencing the ethical behaviour of the employees who are in their first and second stages of cognitive moral development. Group processes that facilitate peers to share ethical concerns in decisions and allow transparency in information instigate ethical decision-making.

3. Accountability:
   

   According to Beu and Buckley (2001), accountability can be a significant factor contributing to ethical decision-making and behaviour. Accountability refers to defending or justifying one’s conduct to audience that has reward or sanction authority and where rewards and sanctions are perceived to be contingent upon audience evaluation of such conduct. 1998). The level of accountability is found to be high in social relationships that are strong and multiplex. Strong relationships are based on operation, trust, intimacy, empathy, reciprocity, and emotional intensity. Multiplex is the degree to which two actors are linked by greater than one type of relationships. Strong and multiplex relationships may outweigh organizational norms (Brass, Butterfield and Skaggs, 1998). Thus, developing high quality relationships and increasing employee understanding of what others expect from them in terms of ethical behaviour should lead to internalization, compliance or conformity to expectations (Beu and Buckley, 2001).

4. Performance management system:
   

   Performance management system that is output- oriented instigates shor tterm orientation among managers. Their concern for annual or half-yearly performance owing to its strong linkage with financial and other rewards prompts managers to ignore ethical concerns for achieving output whenever such dilemma is encountered. While managers experience the onsequences of output immediately, the consequences of lack of ethics in decision-making are both uncertain and delayed. Organizations will have to restructure themselves, their processes, and socialization mechanism to incorporate ethics in decision-making.

Methodology



The study of ethics in the context of an organization is a complex phenomenon where multiple subjective realities co-exist. Such an ontological context suggests the adoption of qualitative research. Further, epistemologically, researchers need to observe the phenomenon to understand the dynamics of behaviour of managers in organizations suggesting the adoption of qualitative research route through the case method (Eisenhardt, 1989). The resultant theory through such case research provides novelty and testability (Eisenhardt, 1989). However, qualitative research through the case method possesses many challenges for theory building. The foremost of them are the validity of data and filtering out the bias of the researcher (Maheshwari and Ahlstrom, 2004). These challenges could be overcome by collection and interpretation of data through multiple sources. In the study, eight in-depth unstructured interviews with the CEO, the ethics counsellor, and other senior managers of Tata Steel were reviewed which are based on the case study and the review of the literature, here nine propositions were developed which were discussed in two focused group discussions interviewed by earlier researches. These discussions were helpful in validating and sharpening the propositions.

Ethics and Code of Conduct of Tata Steel



Implementation of the Tata Code of Conduct at Tata Steel Nearly a century old, Tata Iron and Steel Company Ltd. (TISCO), more popularly known as Tata Steel, is one of India’s oldest companies. Established in 1907 by Mr. Jamsetji Tata — a visionary — it is Asia’s first and India’s largest integrated private sector steel company. Since its inception, the company has focused on the customer, operational excellence, employee welfare, organizational leadership, and social responsibilities and citizenship. Consistent with its thrust on these dimensions, the company is one of the most respected companies in the country for its value-based practices, ethical and dynamic practices, and competitive performance. The name ‘Tata’ has always been synonymous with trust. The statement of purpose of the Tata group (Tata Steel belongs to this group) explicitly seeks to improve the quality of life in the communities it serves. It says, “Our heritage of returning to society what we earn evokes trust among consumers, employees, shareholders, and the community. This heritage will be continuously enriched by formalizing the high standards of behaviour expected from employees and companies.”

The values and principles that had governed the company (and Tata group) were articulated for the first time in 1998. It was in this year that the company formally published its ‘code of conduct.’ This document was aimed to guide each employee on the values, ethics, and business principles expected of them Among other things, the implementation of the Tata code of conduct was mandatory for the relatively autonomous group companies to leverage on ‘Tata’ as a brand. The successful implementation of this code of conduct was not a matter of choice for Tata Steel. One of the senior managers of the company stated:
Deciding to implement the Tata code of conduct was easy for us. We had always believed in ethical practices. However, we had to ensure that every one of more than 50,000 employees practised the code. To implement the code of conduct, the company created a new position of ‘ethics counsellor at the senior management level. He was internally identified and made to report to the Managing Director of the company for the day-to-day functioning.

The ethics coordinators in consultation with the ethics counsellor organized a large number of awareness programmes every year. Such programmes were extended to the other stakeholders like suppliers and dealers of the company. Having succeeded in creating awareness among the employees, the ethics counsellor organized nearly 15 awareness programmes for the families of the executives. The family members were made to feel proud that one of them was part of a ‘value-based’ organization.

Further, they realized that if the families of the employees could take pride in the honesty of Tata Steel employees, they would encourage the employees to follow the code of conduct in letter and spirit. Formal control systems to uphold the code of conduct do not work owing to a lack of direct monitoring mechanisms. The workshops for the families were primarily restricted to the senior management levels. The ethics counsellor stated that implementation of the code was more critical for this group of employees.

Every month, one ethics coordinator was rewarded on the basis of quality of work. The employees and other stakeholders were rewarded whenever they demonstrated unique behaviour of high moral value. However, the company decided not to make it a part of performance appraisal system as the management felt that following the code was not a matter of discretion. In fact, one of the employees was dismissed from the company for violation of the code of conduct.

The news was widely publicized though the name of the employee was not revealed. The outcome of these efforts was found to be encouraging. One of the executives stated, “I received an honorarium of Rs. 2,000 for delivering a lecture in one of the prestigious management institutes. I proactively asked the ethics counsellor whether I could accept such payment. I did not want to violate the code of conduct even by mistake. I strongly believe in the ethics of the company.” The executives were extremely happy when they realized the advantage of the code of conduct in maintaining their relationships with external stakeholders. The managers found it difficult to interact with government officials without arranging for any favours in the early days after implementing the code of conduct. However, the executives continued to insist on the directives of the top management and the principles of the code of conduct. Slowly, the officials realized that the company would continue to follow the code honestly. They stopped seeking gratifications from the company. Even interviews with the retired employees reflected a high respect for the company. Such behaviour of the employees enhances the image of an organization, adds to the positive response of external stakeholders towards the organization, and reduces the transactional cost.

Findings



The early phase of the implementation of the code was focused upon enhancing the moral intensity by developing social consensus as issues were also discussed among the family members, suppliers, and dealers. The magnitude of the consequences of the violation of the code of conduct was made severe. It shows that increase in moral intensity increases the concern for ethics in decision-making in organizations. During the study, researchers did not observe the impact of achievement orientation of managers on their ethical behaviour in decision-making. The case of Tata Steel indicates that socialization is likely to improve ethical decision-making in organizations. The organization will benefit significantly by organizing activities to facilitate the socialization of managers. The implementation of ethics in organizations would essentially mean that the companies would have to organize many socialization events. Supervisors at different levels played an important role in the implementation of the code. They facilitated the autonomous working of the ethics coordinators in their departments. These coordinators were suitably recognized and rewarded for their efforts. Further, supervisors themselves were extremely conscious of the code. They ensured that none of their decisions violated the code.

The framework suggested in the paper integrates the variables that were found to be important in the case. It provides levers to managers for managing ethics in decision-making in organizations. Thus, this framework can have significant implications in both business and academic areas. By identifying the significance of supervisory influence and accountability on ethical behaviour and decision-making, the framework insists on the need for a high level of commitment among the top-level executives towards organizational ethics. By creating such higher commitment, it is very easy to surge the ethical orientation among the lower level employees. Such commitment and orientation towards ethics should be continuously reinforced using training programmes. Appropriate structures and systems facilitate ethical decision-making and behaviour in organizations. Human resource management systems such as training to indoctrinate the organizational values and belief, recruitment, and performance management need to be aligned to facilitate ethics in decision-making in organizations. Honesty and other values could be tested in personnel selection. The understanding of personality and other causal factors of ethics make it important for managers to adopt suitable selection processes. The present study highlights the interactive effect of different variables on ethical decision-making and behaviour and, thus, insists on a holistic approach to understand them better. During the case study, researches could not examine a few variables. Yet, they developed some propositions based on the case and the literature integrating those variables.

Implications For Managers And Researchers



This study suggests that managers will have to focus on issues related to leadership, structure, and code of conduct while adopting ethical practices. The leadership at different levels of the organization will have to display a strong commitment to ethics through communication, reward and punishment, and adoption of a role model stature. Structurally, organizations would require integrating ethics with the existing activities of the managers at different levels. The people associated with the implementation of ethical practices will have to be protected from possible risks by developing alternate reporting mechanisms for ethical issues. Hence, the existing reporting relationship will alter for ethics-related decisions. Further, intense socialization will be required at different levels to indoctrinate organizational values and ethical practices. The socialization that leads to a voluntary adoption of practices is likely to lead to better implementation of ethical practices. The guidelines regarding ethical practices should be documented and widely circulated among all the stakeholders including the family members of senior managers. The efforts that lead to a sense of pride in adopting ethical practices among the family members is likely to deliver better results. The propositions in this paper are tentative. They need to be confirmed with further studies. The suggested framework should guide future research to extend the notion of ethics from ‘concept’ to ‘practice'.

Longitudinal Box: Propositions Based on Case Findings and Relevant Literature


P1: Increase in moral intensity is likely to increase the concern for ethics in organizations.

P2: Concern for ethics is likely to increase with the increase in moral awareness.

P3: Socialization in organization is likely to improve ethical decisionmaking in organizations.

P4: Accountability is likely to be positively related to ethical decisionmaking and behaviour     among managers.

P5: Employees with higher organizational responsibilities tend to be more unethical in their decisions than employees with lower responsibilities.

P6: Individuals with high self-efficacy are likely to adopt more ethical choices in their decision-making.

P7: High achievement orientation of managers is likely to lead to lack of ethics in decision-making by managers.

P8: Output-oriented performance management systems are likely to lead to lack of ethical concerns in decision-making in organizations.

P9: Thrust on processes rather than on output in performance management system is likely to lead to ethical decision-making in organizations.


The following propositions based on earlier literature require further research as this study could not validate them:


• National interest
• Financial reporting and records
• Competition (support for open market economy)
• Equal-opportunities employer
• Gifts and donations (employees shall neither receive nor offer or make, directly or indirectly, any illegal payments, remuneration, gifts, donations or comparable benefits which are intended to or perceived to obtain business or uncompetitive favours for the conduct of its business)
• Government agencies (Not to offer or give any company funds or property as donation to any government agencies or their representatives….)
• Political non-alignment
• Health, safety, and environment
• Quality of products and services
• Corporate citizenship (compliance of all relevant laws…and actively assisting in the improvement of the quality of life.)
• Cooperation of Tata companies
• Public representation of the company and the group
• Third party representation
• Use of the Tata brand
• Group policies
• Shareholders
• Ethical conduct
• Regulatory compliance
• Concurrent employment
• Conflict of interest
• Securities transactions and confidential information
• Protecting company assets
• Citizenship
• Integrity of data furnished
• Reporting concerns

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Dr. Urvashiba N. Jhala
Associate Professor
V.M.Mehta Muni. Arts & Commerce College
Jamnagar