Public University of Navarre

Academic year: 2024/2025 | Previous academic years:  2022/2023  |  2021/2022 
Bachelor's degree in Economics at the Universidad Pública de Navarra
Course code: 171838 Subject title: BUSINESS ETHICS
Credits: 6 Type of subject: Optative Year: 4 Period: 2º S
Department: Gestión de Empresas

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Module/Subject matter

Accounting / Concentration in International Business.



This course will introduce the student to the management of corporate citizenship and sustainability in the age of globalization. This course will enable the student to understand and manage the ethical behavior of organizations, and its links with phenomena such as sustainable development, corporate social responsibility and globalization, giving special emphasis on the mechanisms of accountability of organizations to society.


General proficiencies

CG01 - Capacity for analysis and synthesis

CG02 - Organizational and planning skills

CG04 - Oral and written communication in a foreign language

CG06 - Ability to Analyze and Search for Information from various sources

CG07 - Ability to solve problems

CG08 - Ability to make decisions

CG09 - Ability to work in a team

CG11 - Working in an international context

CG12 - Skills in personal relationships

CG13 - Ability to work in diverse and multicultural environments

CG14 - Critical and self-critical capacity

CG15 - Ethical commitment at work

CG17 - Autonomous learning ability

CG23 - Awareness of environmental and social issues

CG24 - Respect for human rights


Specific proficiencies

CE01 - Understand economic institutions as a result and application of theoretical or formal representations about how the economy works

CE04 - Apply professional criteria based on the handling of technical instruments to the analysis of business management problems

CE07 - Assess the situation and foreseeable evolution of a company from the relevant records of information

CE08 - Manage and administer a company or organization, understanding its competitive and institutional location and identifying its strengths and weaknesses

CE11 - Understand the nature of the company as an organization and place of interaction of agents with different interests

CE13 - Identify the company as a system and recognize the interdependencies between the different functional areas

CE14 - Implement policies and practices aimed at improving the effectiveness and efficiency of business management


Learning outcomes

Conocimientos o contenidos

RA02. Entender las instituciones económicas como resultado y aplicación de representaciones teóricas o formales acerca de cómo funciona la economía.

RA03. Derivar información relevante para la empresa a partir de datos que no pueden ser reconocidos por no profesionales

RA04. Comprender la naturaleza de la empresa como una organización con diferentes áreas funcionales interdependientes en interacción con agentes con distintos intereses.

RA08. Identificar y analizar los factores históricos, sociales e institucionales que condicionan los procesos económicos


Habilidades o destrezas

RA19. Gestionar y administrar una empresa u organización, comprendiendo su ubicación competitiva e institucional e identificando sus fortalezas y debilidades.

RA20. Planificar, organizar y controlar proyectos de gestión global o de las diferentes áreas funcionales de la empresa.

RA23. Promover mejoras en los procesos de producción para aumentar el valor añadido creado por la empresa.



RA25. Utilizar conocimientos, destrezas y habilidades personales, sociales y metodológicas para emitir informes de asesoramiento sobre situaciones concretas de empresas y mercados.

RA26. Analizar y resolver problemas complejos relacionados con la gestión empresarial mediante la aplicación de conocimientos, habilidades y competencias adquiridas.

RA34. Aplicar de manera efectiva los conocimientos, las habilidades técnicas, las capacidades sociales y organizativas adquiridas en la titulación.



Formative activities Attendance hours Non-attendance hours
FA1 - Theoretical Sessions 28  
FA2 - Practical Sessions 28  
FA3 - Individual or group work   45
FA4 - Office Hours    3
FA5 - Personal Study   42
FA6 - Conducting exams 04  



Learning outcome Assessment activity Weight (%) It allows test resit Minimum required grade
LO1, LO2, LO3, LO4 Group works 30 NO None
LO1, LO2, LO3, LO4 Final Exam 50 YES None
LO1, LO2, LO3, LO4 Individual exercises and individual works 20 YES None



Chapter 1. Introducing Business Ethics
Chapter 2. Framing Business Ethics: Corporte Responsibility, Stakeholders, and Citizenship
Chapter 3. Evaluating business Ethics: Normative Ethical Theories
Chapter 4. Making decisions in business Ethics: Descriptive Ethical Theories
Chapter 5. Managing Business Ethics: Tools and Techniques of Business Ethics Management



Access the bibliography that your professor has requested from the Library.

Course Textbook
Crane, A; Matten, D: Glozer, S and Spence, L ( 2019) "Business Ethics: Managing Corporate Citizenship and Sustainability in the Age of Globalization" (Fith Edition) Oxford University Press.

Further Reading
Dresner, S (2008). The Principles of Sustainability (second edition) Earthscan (London)
Gray, R; Adams, C and Owen, D (2014). Accountability, social responsibility and sustainability: accounting for society and the environment. Pearson.
McPhil, K and Walters, D (2009) Accounting and Business Ethics. Routledge.

Bowles, Samuel (2017) The moral economy: why good incentives are no substitute for good citizens. Yale University Press.






Campus Arrosadia.