Teaching Ethics and Compliance in International Business Courses
Asbjorn Osland
San Jose State University
Yetunde Anibaba
Lagos Business School
Introduction
International business people at times encounter legal difficulties due to violations of the laws such as the Foreign Corrupt Practices Act (FCPA), money laundering, and racketeering associated with the preceding crimes. To prepare them well for these types of challenges, while it is undeniable that students need basic ethical frameworks to guide their reasoning and their decision making, it is also important to teach compliance. For the latter, we should look to industry and the work of compliance and ethics officers. In terms of the former, ethics is often included as a module or chapter within textbooks. In addition, business schools commonly require a course in ethics, sometimes offered in the philosophy department. Apart from the traditional ethical theories of deontology, utilitarianism, and virtue, frameworks or approaches focused on international business, at times incorporate environmental ethics and some kind of moral relativism. Others could include rights-based, fairness or justice, and common good1 considerations.
Environmental ethics has evolved over the decades, with the emphasis on sustainability. As a result of increasing information about the risks of environmental degradation, many people have become more serious environmental stewards than they previously were. However, the scope and the enforcement of environmental laws differ from country to country. The same happens with employment laws, intellectual property laws, anti corruption laws, and so on. This may lead to an appearance of moral relativism in many areas of international business. The foreigner is confronted with what to do in response to some cultural practice that appears unethical in contrast to his or her home country. Sometimes nothing can be done whereas, in other situations, the foreign firm can model ideal behavior, for example, openness to the employment of women executives.
This species of “moral relativism,” perhaps more accurately called moral selectivism, means that a company follows certain ethical standards in its home country and drops them when operating in others. However, specific instances of moral selectivism may be trumped by a growing demand for compliance. U.S. laws, such as the FCPA, that include jurisdiction over crimes committed abroad make any spurious appeal to relativism moot, since one is obligated to comply with U.S. law or risk being charged with a serious crime. An example is the incident involving Fédération Internationale de Football Association (FIFA)2 that had 14 defendants facing charges including racketeering, wire fraud, and money laundering conspiracies. This incident demonstrates the complexity of international jurisdiction. Four individuals had already pleaded guilty along with two corporations. The indicted defendants’ nationalities include: Argentina (2), United States, Venezuela, United States/Uruguay, Paraguay, Costa Rica, Brazil, Nicaragua, United Kingdom, Trinidad and Tobago, and the Cayman Islands. The convicted defendants’ nationalities include United States, Brazil, Trinidad, and Tobago/Grenada. Putin, of Russia, expressed indignation that the U.S. Department of Justice charged foreign nationals for crimes committed abroad; he called it a “blatant attempt to extend its jurisdiction to other states.”3
As indicated previously, tendencies to arbitrary moral selectivism could be minimized if compliance were the focus. For example, American firms are obligated by law to provide access to the disabled, irrespective of geography. Similarly, while sexual harassment might be tolerated in some situations, people working for American firms need to comply with American law. Increased sensitivity to the demands of compliance could thus be helpful for business students who need to work in a variety of cultural environments.
This chapter starts by describing the discipline, International Business, and then goes on to discuss four of the typical ethical issues that could be highlighted when teaching it. After this, teaching strategy and advice for teachers are proffered and a few comments are included regarding developing versus developed countries. The chapter ends with a summary and conclusion, and like the other chapters in this book, with suggested exercises that could facilitate and enhance learning.
About International Business
International business can be taught in various functional areas such as cross-cultural management, international finance, international marketing, and global supply chain management. Sometimes courses devote modules to international topics such as accounting or ethics. In the context of this chapter, the term “international business” when used in reference to a course refers to the common survey course covering a host of topics in international business. Typical table of contents4 include:
Globalization and International Business, the Cultural Environments Facing Business, the Political and Legal Environments Facing Business, the Economic Environments Facing Businesses, International Trade and Factor-Mobility Theory, Governmental Influence on Trade, Cross-National Cooperation and Agreements, Global Foreign-Exchange Markets, the Determination of Exchange Rates, Global Capital Markets, Globalization and Society, the Strategy of International Business, Country Evaluation and Selection, Export and Import, Direct Investment and Collaborative Strategies, the Organization of International Business, Marketing Globally, Global Manufacturing and Supply-Chain Management, International Accounting and Finance Issues, and International Human Resource Management.
Some coverage of compliance could occur in Accounting and Business Law courses. However, the International Business course, with its multidisciplinary orientation and multicultural nature, which necessitates looking at differing legal systems, provides a unique opportunity to teach compliance in the international arena.
Employees need to understand compliance to avoid criminal, civil, or reputational problems for themselves and their organizations. Ideally the employee would already perceive the relationship between ethics and compliance. The duty of compliance is owed to national and local laws and to regulations laid down by governmental agencies. Attention must also be paid to guidance and clarifications by national and local courts as to how the laws and regulations apply.
One must recognize that there is a danger that compliance with unethical laws promulgated by dictatorial theocratic, fascist, or totalitarian regimes could pose a dilemma for the individual and the organization; to obey the law could compromise one’s ethics. However, for the purpose of this discussion, we will assume that democratic governments wrote the laws and regulations and that they are good laws whose validity would be reaffirmed by just courts if challenged.
Typical Ethical Issues
The United Nations Universal Declaration of Human Rights paints a comprehensive view of human rights through its 30 articles.5 The UN Global Compact’s principles focused on business cover human rights, labor, environment, and anticorruption.6 The preceding constitute integrity-based programs and lack the specificity and enforcement threat of compliance programs. Integrity-based programs present ideals of what people should do, whereas compliance-based programs threaten punishment for wrongdoing. In the following we list some examples of specific ethical issues in four areas: employment, human rights, environment, and corruption. The examples are generally violations of regulations and law that could be prosecuted when Americans are involved, given the international reach of some U.S. laws.
Employment Law
The International Labor Organization (ILO) set out conventions that can be legally binding if ratified by states. Fundamental conventions included:
Freedom of Association and Protection of the Right to Organize Convention, 1948 (No. 87)
Right to Organize and Collective Bargaining Convention, 1949 (No. 98)
Forced Labor Convention, 1930 (No. 29)
Abolition of Forced Labor Convention, 1957 (No. 105)
Minimum Age Convention, 1973 (No. 138)
Worst Forms of Child Labor Convention, 1999 (No. 182)
Equal Remuneration Convention, 1951 (No. 100)
Discrimination (Employment and Occupation) Convention, 1958 (No. 111).7
These conventions would fall into the integrity realm if not specifically ratified by a given state. If a government were to ratify the proposed fundamental convention, it would then constitute compliance-based regulations. In the following we present just a few examples; unfortunately the international press is replete with employment law problems.
Qatar’s alleged violations of employment practices regarding migrant workers includes ethical violations,8 which would probably have to be dealt with internally by Qatar authorities. However, external pressure groups such as Amnesty International brought attention to the problems when it faulted Qatar’s labor laws. Massive construction was underway for the 2022 World Cup that employed an estimated 1.5 million migrant laborers. Some workers were reportedly not being paid on time and some complained of nonpayment. There were not enough work inspectors to enhance safety, monitor the allegedly exploitive recruitment agencies and attend to the victims of exploitation. Since 2012, there had been over 500 deaths of Indian workers in Qatar. In response, the Qatar government claimed that it had planned to name 400 work inspectors by the end of 2015. The government also pointed out that it was constructing accommodations for an additional 250,000 workers.
Discrimination against women in employment is commonly observed abroad. Many women in Central America preferred working for U.S. multinationals or government because they tended to reward merit and were less apt to discriminate based on gender.9
Devout Muslim women who must wear the hijab covering their head faced discrimination in the United States until the U.S. Supreme Court decided that employers needed to accommodate job applicants who wore a hijab. Refusal to do so violated civil rights law. The specific case involved an American woman and Abercrombie and Fitch10 but it could have been a foreign corporation in the United States as well. The Equal Employment Opportunity Commission (EEOC)11 discusses that accommodations and regulations can be extraterritorial.12
Since 1991, U.S. citizens employed abroad by a U.S. employer or U.S.-controlled employer are covered by Title VII. This has also been true for the Americans with Disabilities Act (ADA) since 1993.13 The Age Discrimination in Employment Act (ADEA) was amended in 1984 to include extraterritoriality.14
Egregious employment problems are covered in the human rights section that follows.
Human Rights
Since 2001, the U.S. Department of State15 has published an annual report on trafficking in persons. It is used as a tool by the U.S. government to engage other governments to work to eliminate or reduce trafficking. In the report, the State Department authors provide numerous examples of trafficking, as well as descriptions of people who have provided assistance. The State Department ranks governments in terms of best (i.e., Tier 1) to worst (i.e., Tier 3). The State Department describes the report as the most comprehensive reference source available on human trafficking.
Use of slave labor in the Thai fishing industry16 was both an employment law and a human rights violation. People reportedly worked for years as slaves under dangerous conditions. The multibillion dollar catch was often exported to Europe and the United States. The Thai government stated that there were 145,000 migrant workers, mainly from other countries in Southeast Asia, in the fishing industry.
Trafficking occurs in the United States as well. The Economist17 reported that in 2005 approximately 500 Indians had been recruited to work in Mississippi for the Signal International shipyard. They had paid high fees to a recruiter from the area in the expectation of a good job and assistance in getting a green card. However, they found themselves working in inhumane conditions and confined under armed guard to a crowded camp. Five sued and the court awarded them $14 million in damages against the company and its recruiters.
Apple also reported that a supplier had found workers through a recruiter who had to pay fees. The supplier was ordered to repay 4,500 workers approximately $4 million total. This bonded labor practice, where employee debts tie the worker to the employer, is a human rights violation.
As Nike and other firms found out, a firm cannot justify noninvolvement with its suppliers. That is, the primary agency is responsible for what contractors do. Problems arise that are dangerous and even deadly, such as the disasters in garment factories in Bangladesh. Chinese authorities reported examples of slave labor in brick factories. Foxcon, a prominent supplier for reputable electronics firms such as Apple, had created conditions so awful that workers committed suicide. One way to avoid problems is to regularly perform audits on suppliers.
Wal-Mart18 has audited its suppliers for years. They need to verify that:
Suppliers “... meet or exceed our requirements
All labor is voluntary
Children aren’t used in the production of merchandise for Walmart
Workers are properly paid for all hours worked
Hours aren’t excessive and are consistent with local laws or regulations
Factories provide safe and healthy working conditions.”
Beyond doing what it believes is right, Wal-Mart also complies with regulations such as SB 657 California Transparency in Supply Chains Act (Human Trafficking and Anti-Slavery).
Environmental Pollution and Resulting Climate Change
NASA19 reported that after 1950 atmospheric carbon dioxide rose above the highest previous levels for the past 650,000 years. The levels continue to climb with the current warming trend unprecedented for the past 1,300 years. Seas are rising with the rate of change over the past decade double that of the last century. Cities near sea-level and low-lying countries are threatened (e.g., Miami and Maldives). Increased greenhouse gases cause the Earth to warm. Study of Greenland, Antarctica, and tropical mountain glaciers are alarming in that large-scale climate change can occur quickly, over tens of years rather than a very long time. Glaciers are melting the world over. The number of record high temperature events in the United States has been increasing.
Compliance could be an important tool in making the correct environmental ethical choice. For example, in environmental ethics, if there were rules regarding the recovery and recycling of plastics used in the banana industry, rather than allowing them to flow into canals draining to the ocean, people working in the industry would be forced to follow the rules. This could help individuals optimize their individual ethics rather than responding to corporate demands for reducing costs. I observed this: banana executives wanted to recycle plastics but often found that other capital investment projects were given a higher priority. One way to deal with this is by treating environmental projects as a separate category within capital budgeting so they wouldn’t always be trumped by more compelling business projects.
Rules need not be legal per se but can reflect voluntary compliance with an accrediting body, a labeling effort, a certification granted by a nongovernmental organization (NGO) and so forth. Chiquita decided:
... in the 1990s when we decided to test a pioneering program created by the Rainforest Alliance, an organization that promotes good farming practices to protect the environment and support farming communities. ...
It wasn’t going to be easy. Rainforest Alliance certification was only granted to those farms that met strict environmental and social standards. To make sure we were meeting those standards, Rainforest Alliance had auditors, independent experts acting on behalf of member organizations of the Sustainable Agriculture Network (SAN), assess our farms every year while having full access to all workplaces, documents and employees.20
Chiquita also described how it was compliant with “California Transparency in Supply Chain Act of 2010 Mandatory Disclosure.” It explained that its supply chain was free from “slavery and human trafficking.” It explained that workers were treated in accordance with ILO Conventions 29 and 104, the Rainforest Alliance and SA8000, and the UN Declaration of Human Rights.
An apolitical view of global warming is to look at risk from the perspective of the insurance industry. Munich Re publishes reports that discuss risks posed by global warming.
Poor people in developing countries lack both insurance and the savings to rebuild. International assistance is often sought by such countries.
After the $26 billion of insured losses21 suffered by the insurance industry after Hurricane Andrew in 1992, Florida’s insurers stopped offering policies when the state regulators wouldn’t allow them to raise prices. By 2002, the state set up its own insurance pool called the Citizens Property Insurance Co. It is run more like a political service than an insurance company; the rates charged are below market. This could result in all Floridians subsidizing the damages suffered to the homes owned by the affluent that build along the coasts.
Corruption
The aforementioned FIFA scandal involved allegations of corruption in the form of racketeering, money laundering, and wire fraud.22 The United States used the extraterritorial feature of its laws to have many of the defendants arrested abroad and extradited to the United States. One cannot discuss the scandal in detail here because the legal proceedings could take years. The interesting point is that the charges went well beyond the usual FCPA cases customarily seen in international business.
One interesting aspect of FCPA cases resulting in large fines was how often they involved foreign firms operating in the United States; the top 10 of all time follow:
Siemens (Germany): $800 million in 2008.
Alstom (France): $772 million in 2014.
KBR/Halliburton (U.S.): $579 million in 2009.
BAE (UK): $400 million in 2010.
Total SA (France): $398 million in 2013.
Alcoa (U.S.): $384 million in 2014.
Snamprogetti Netherlands B.V./ENI S.p.A (Holland/Italy): $365 million in 2010.
Technip SA (France): $338 million in 2010.
JGC Corporation (Japan): $218.8 million in 2011.
Daimler AG (Germany): $185 million in 2010.23
The current list of the 10 biggest FCPA cases includes only two U.S.-based companies—KBR at number 3 and Alcoa at number 6. The rest are non-U.S. companies.
Why do French companies such as Alstom run afoul of the FCPA?24
Alstom did not have an effective antibribery compliance program.
Bribery was part of Alstom’s way of doing business.
Alstom was careless.
Alstom was not transparent when caught.
France had a poor enforcement record.
It appeared that senior executives had permitted a culture of corruption to exist for many years.
The FCPA blog is useful for examples of corrupt behavior in companies and some analysis.
Ethics Teaching Strategy
We recommend student engagement through discussions online, case analyses in class, and classroom exercises. Discussions online can be used to prepare the students for the classroom meeting. The learning management system used in one’s university should be able to accommodate discussions. In this model, students read the posted material, often including a case, and then post their comments and they are then obligated to comment on other students’ comments. One could ask that the two comments total 250 words at least and be pertinent to the material at hand and devoid of insulting, inflammatory, or obscene language. Vigorous debate is encouraged. The case analysis follows the problem-solving approach described in Osland, Kolb, Rubin, and Turner.25 The case analysis can be written up as an assignment in 4 to 5 pages (i.e., 1,000 to 1,250 words). The category headings, which students are to use in their analysis, are as follows:
Situation analysis: What is the most important problem?
Problem analysis: What are the causes of the problem?
Solution analysis: What is the best solution?
Implementation analysis: How do we implement the solution?
The instructor would then go over the case analyses in class with the students who may have submitted their case analyses beforehand. If many write-ups of cases are required, the instructor might use groups so the write-up can be circulated among members.
Advice for Teachers
Too often business students see unethical behavior as opportunistic rather than unethical. For example, we teach entrepreneurial finance to include not paying accounts payable on time! Again, students all too often proclaim that bribery is a way of doing business in some countries. They may understand neither the ethical problems nor the criminal liability from the FCPA violations.
These courses emphasize the need to teach ethical reasoning and ethical frameworks but, additionally, students need to learn the important laws and regulations that constitute a foundation in compliance. The FCPA is just one but as indicated earlier, many U.S. laws have an extraterritorial reach. Students need to know that violating these laws and regulations can subject them to criminal prosecution and resulting penalties, including imprisonment for committing a felony.
In terms of teaching methodologies, most of us need to think of classroom time as an opportunity to engage in experiential learning, teamwork, case analyses, and the like. Students could prepare before class and show evidence of having done so by turning in short reflection papers online and participating in online discussions before class. It might be good to limit the use of power point lectures for undergraduate students; they all too often bore or do not engage them.
Students need to personally consider ethical dilemmas. In an international business course, many of the dilemmas discussed will be abstract and distant for students since most have limited international experience. However, a good warm up exercise is to ask students to consider and write about an ethical dilemma they have faced. One framework we have found useful is the personal application assignment format. Students try to learn from experience by describing a dilemma, reflecting on it from various vantage points, applying theoretical frameworks from ethics to better understand the solution to the dilemma, and then listing action steps they plan to take to resolve the issue.
For example, the Chiquita executives mentioned previously could state that environmental destruction caused by plastics entering the ocean through canals from the plantation was their dilemma. Reflecting on this, they could see that although they believed this should not happen, corporate-driven financial pressures forced them to agree to fund and carry out capital investment projects with a quicker pay off. However, environmental ethics could trump the goal of quick financial return if said ethics were valued. In terms of executing an environmental strategy to recycle plastics, the organization could commit to financing environmental projects as a separate category without the same pressure for rapid return. Chiquita could also use successful environmental projects as good public relations.
Developing Versus Developed Country Perspectives
Certain nuances should be taken into consideration and discussed in the classroom. For example, Transparency International lists far more developing countries as corrupt.26 What are the implications of this for businesses that wish to act responsibly and yet operate in these countries? Also, with regard to environmental degradation, developing countries sometimes express an entitlement to pollute in the short run given the long-term pollution committed by wealthy countries during their industrial development. How could a company maintain its standards as a responsible company while operating in areas where the laws against pollution may be lax?
In the area of employment, developing countries suffer from brain drain but then in turn benefit from remittances. For example, the Philippines recognizes this and promotes international work for unskilled, skilled, and professional people. They work in the Middle East, aboard ships, North America and beyond, and send money home for family members through remittances.
Summary and Conclusion
Compliance must be taught in international business along with ethics to cover both the practical and conceptual approaches to doing business abroad ethically without regulatory problems. Teaching should involve preparatory work in online discussions of ethical and regulatory issues, sometimes presented in cases, and submission of reflection papers, written in response to assigned articles, chapters, and cases. Then classroom time can be used for discussion and exercises with lectures limited to introduction and summation after the debriefing, as a rule.
Suggested Exercises
The following are online discussions and related classroom activities that could be used:
Stakeholder analysis: It is often said that globalization creates interdependence between different countries and their populations. This is also true of a company and its stakeholders. Read the paper on Aracruz.27 Aracruz had what appeared to be legal property rights to the land the Native Americans were claiming. Both sides, the protesting employees and the company, were interdependent. Aracruz needed their labor and the protesting employees needed the jobs provided by the company. The government needed the exports developed by the company and the jobs the company created. When viewed from the interdependent view, what should Aracruz do to work effectively with its stakeholders? Or, should it claim the land as its property and deal with the protesters as outlaws and squatters?
The instructor should read the paper cited earlier for guidance. The stakeholders are as follows: Aracruz Celulose, a Brazilian pulp producer; indigenous communities and the Landless Workers Movement (MST); international NGOs; FUNAI, the Brazilian government agency dedicated to preserving Indian rights; and the community surrounding the Aracruz plantations, including local businesses and other entities impacted by Aracruz. Students are organized into the five stakeholder groups. They present to one another and are encouraged to engage in stakeholder dialogue, followed by an evaluation of one another’s performance in the dialogue. During the dialogue they are to suspend judgments, identify assumptions, and communicate effectively. Finally, they are asked to find a solution to the impasse by using brainstorming and eventually selecting those solutions that appear most promising. Detailed instructions can be found in the appendix of the aforementioned article.
Accommodating the disabled: The United States and Europe have gone to great lengths in some sectors to integrate the disabled into schools, universities, and employment. This is not necessarily true in other countries such as Mexico.
Read the case titled “Movimiento Congruencia: Serving Mexican Workers with Physical Disabilities.”28 Answer the questions and reflect on how the disabled should be treated abroad in countries lacking the resources that the United States and Europe have. The leadership of Movimiento Congruencia (MC) wrestled with two dilemmas: one was personal coaching for disabled workers while the other was whether or not to insist that members commit to targets.
MC members do not all coach their disabled employees adequately. Rodolfo Efraín Ramírez Cuéllar, discussed in the case, is an excellent example of success in terms of emotional balance and professional excellence, but not all disabled colleagues are as capable. Owing to their disabilities, they have a greater probability of being fired from their companies, or simply not being considered for a promotion. It’s essential that a coaching process should be offered to employees with disabilities so that the possibility of success increases. How can this be accomplished?
Initially, MC decided not to push other companies for specific objectives regarding the employment and retention of the disabled or the creation of accessible buildings. Committing to targets may have caused some companies to avoid MC because they may have suffered embarrassment at not having been able to achieve the desired results. MC, founded in 2000, now has years of experience and it knows what works and what doesn’t; should it encourage objective targets and help companies achieve them or should it remain welcoming to all companies that want to join regardless of objective commitment to meeting targets?
FCPA and ethics: Read the cases titled: “Should A&A Disclose FCPA Violations?”29 and “How Much Sleaze Is Too Much?”30 Then reflect on what the protagonists should do—A&A in the one, Eric in the other.
Ethical differences between northern Europe and the United States: Some in the United States view Wal-Mart with disdain for what critics perceive as unfair labor practices, including low wages, sexism, and antiunion activities. Others criticize the fabulous wealth accumulated by the Walton family. However, many business people see Wal-Mart as a well-run business with sustainable practices that reduce costs and responsive marketing (e.g., organic foods). Wal-Mart has also been clever in getting people in the store (e.g., banking services for poor people, health services, and so forth).
However, the Ethics Council of the Norwegian Sovereign Wealth Fund, a fabulously wealthy fund for its population of 4.5 million, perceived Wal-Mart as unethical and dropped it from the portfolio. See the case “Wal-Mart’s New Challenge: Reaching out to Socially Responsible Investors.”31 Discuss the differences between northern European ethics and those held in the United States.
__________________
1 Carpenter and Dunung (2014, 23).
2 Department of Justice (May 27, 2015).
4 Daniels, Radebaugh, and Sullivan (2015).
9 Snyder, Osland, and Hunter (1995).
15 U.S. State Department (2014).
16 Irvine, Mohsin, and Olarn (2015).
26 Transparency International (2014).
28 Santa Cruz, Barraza, and Osland (2012).
31 Garcia, Rovenpor, and Osland (2008–2009).
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