Abstract

“An ethics report is a snapshot of a process taking place at various levels within a company and between its stakeholders.” Ethics reports can serve a number of purposes, and for large multinational companies they can provide an important tool for stakeholder management, as is illustrated in the case of Shell. Muel Kaptein and Johan Wempe both work for KPMG Ethics & Integrity Consulting and lecture in business ethics at the Rotterdam School of Management, Erasmus University Rotterdam. Both are involved in the verification of the Shell Report.