RT Article T1 Corporate moral responsibility and the moral audit: Challenges for Refuse Relief Inc JF Journal of business ethics VO 11 IS 3 SP 231 OP 239 A1 Ostapski, S. Andrew A1 Isaacs, Camille N. LA English PB Springer Science + Business Media B. V YR 1992 UL https://www.ixtheo.de/Record/1785602829 AB Much debate has occurred as to whether or not moral responsibility should be ascribed to corporate entities. The present study advances the theory that moral responsibility is a self-imposed or attributable aspect of corporate operations which extends beyond the parameters established by law., In this context, the corporation must consciously endeavor to discharge its moral responsibility to avoid, minimize, eliminate and compensate for the potential or actual harm which its operations cause. To achieve this objective, consideration is given to the establishment of a Moral Audit Committee, an internal monitoring mechanism, with a proposed generic structure. The corporate Mission Statement and Code of Ethics play a vital role as well in building an institutional environment which supports this self-appraisal process. With this system in place, the ambit of a Moral Audit is then examined. This study concludes with a case analysis, which partly depicts the Moral Audit process. K1 Case Analysis K1 Moral Responsibility K1 Vital Role K1 Generic Structure K1 Economic Growth DO 10.1007/BF00871971