The cosmopolitan organization — an essay on corporate accountability

Abstract Transnational corporations increasingly seek to present a vision of social responsibility alongside the business vision. This reflects greater awareness of ‘the world as one single place’, of global risk scenarios, and the politics of doing business. There are also demands for greater transparency and accountability in corporate actions by state representatives, grassroots movements and organized consumers. Transnational corporations now aim to be socially responsible and to engage in ‘corporate citizenship’ by adhering to voluntary codes of conduct, social accountability standards, etc. This discourse of corporate accountability is part of a discourse of globality, or ‘globe talk’, a vital component of contemporary world culture, largely produced, diffused, and sustained by organizations with expansive ambitions of regulating global business; transnational corporations, business associations, international organizations, NGOs and INGOs. Awareness of the global nature of trade and capitalism, the associated risk scenarios, and the attempts at approaching something like a humane globalization by the setting up of ethics standards and codes of conduct, may be understood as a particular case of ‘worldism’. This ‘worldism’ is foundational, with universalizing and homogenizing claims. ‘Corporate citizenship’ and ‘accountability’ are therefore treated as a form of organizational culture that involves a particular kind of moral cosmopolitanism.