\DeclareAcronym{accountability}{
  short = {Accountability},
  long  = {Duty to explain decisions and answer for their consequences.}
}

\DeclareAcronym{act-utilitarianism}{
  short = {Act utilitarianism},
  long  = {Assessment of an individual action by its consequences for everyone affected.}
}

\DeclareAcronym{autonomous-rational-actor}{
  short = {Autonomous rational actor},
  long  = {Individual capable of reasoning and making self-directed moral decisions.}
}

\DeclareAcronym{be}{
  short = {BE},
  long  = {Business ethics: the study of right and wrong in business conduct.}
}

\DeclareAcronym{categorical-imperative}{
  short = {Categorical imperative},
  long  = {Unconditional moral requirement used to test whether an action is ethical.}
}

\DeclareAcronym{ce}{
  short = {CE},
  long  = {Corporate ethics: ethical principles guiding corporate decisions and behaviour.}
}

\DeclareAcronym{corporate-governance}{
  short = {Corporate governance},
  long  = {Structures and rules through which a company is directed and controlled.}
}

\DeclareAcronym{csr}{
  short = {CSR},
  long  = {Corporate Social Responsibility: meeting society's economic, legal, ethical, and philanthropic demands.}
}

\DeclareAcronym{dilemma}{
  short = {Dilemma},
  long  = {Situation in which competing choices involve conflicting values or duties.}
}

\DeclareAcronym{distributive-justice}{
  short = {Distributive justice},
  long  = {Fairness in how outcomes are distributed, using principles such as need or merit.}
}

\DeclareAcronym{egoism}{
  short = {Egoism},
  long  = {Ethical approach based on pursuing one's own desires or interests.}
}

\DeclareAcronym{ethical-absolutism}{
  short = {Ethical absolutism},
  long  = {View that universal, objective moral principles exist.}
}

\DeclareAcronym{ethical-pluralism}{
  short = {Ethical pluralism},
  long  = {Acceptance of different moral backgrounds while seeking shared basic principles.}
}

\DeclareAcronym{ethical-relativism}{
  short = {Ethical relativism},
  long  = {View that morality depends on personal or cultural context.}
}

\DeclareAcronym{ethical-theory}{
  short = {Ethical theory},
  long  = {Framework of rules and principles used to assess what is right or wrong.}
}

\DeclareAcronym{ethics}{
  short = {Ethics},
  long  = {Study of morality and the principles underlying right and wrong.}
}

\DeclareAcronym{ethics-of-duties}{
  short = {Ethics of duties},
  long  = {Ethical approach based on rationally derived moral rules.}
}

\DeclareAcronym{explicit-csr}{
  short = {Explicit CSR},
  long  = {Social responsibility expressed through distinct corporate activities and programmes.}
}

\DeclareAcronym{externalities}{
  short = {Externalities},
  long  = {Effects of an activity on others that are not reflected in its market price.}
}

\DeclareAcronym{gcg}{
  short = {GCG},
  long  = {Good Corporate Governance: transparency, accountability, responsibility, professionalism, and fairness.}
}

\DeclareAcronym{gdp}{
  short = {GDP},
  long  = {Gross Domestic Product: the value of final goods and services produced within a country.}
}

\DeclareAcronym{globalization}{
  short = {Globalization},
  long  = {Growing connections that reduce the importance of territorial boundaries.}
}

\DeclareAcronym{government}{
  short = {Government},
  long  = {System of institutions that makes and enforces public decisions and laws for a society.}
}

\DeclareAcronym{homogenisation}{
  short = {Homogenisation},
  long  = {Process by which cultures, products, or practices become more similar to one another.}
}

\DeclareAcronym{human-dignity}{
  short = {Human dignity},
  long  = {Inherent worth of human beings that demands respect.}
}

\DeclareAcronym{human-rights}{
  short = {Human rights},
  long  = {Basic, inalienable entitlements inherent to all human beings.}
}

\DeclareAcronym{implicit-csr}{
  short = {Implicit CSR},
  long  = {Social responsibilities embedded in society's laws, institutions, and traditions.}
}

\DeclareAcronym{internationalization}{
  short = {Internationalization},
  long  = {Expansion of activities across national borders while they remain anchored in particular countries.}
}

\DeclareAcronym{mnc}{
  short = {MNC},
  long  = {Multinational corporation: a company operating in more than one country.}
}

\DeclareAcronym{morality}{
  short = {Morality},
  long  = {Norms, values, and beliefs defining right and wrong for individuals and communities.}
}

\DeclareAcronym{ngo}{
  short = {NGO},
  long  = {Non-governmental organization: an organization independent of government.}
}

\DeclareAcronym{philanthropy}{
  short = {Philanthropy},
  long  = {Voluntary contributions to social welfare, such as donations and community support.}
}

\DeclareAcronym{procedural-justice}{
  short = {Procedural justice},
  long  = {Fairness of the processes through which decisions are made.}
}

\DeclareAcronym{rule-utilitarianism}{
  short = {Rule utilitarianism},
  long  = {Assessment of rules by the consequences of their widespread adoption.}
}

\DeclareAcronym{shareholder}{
  short = {Shareholder},
  long  = {Person or organization that owns shares in a company.}
}

\DeclareAcronym{sme}{
  short = {SME},
  long  = {Small or medium-sized enterprise.}
}

\DeclareAcronym{stakeholder}{
  short = {Stakeholder},
  long  = {Group or individual who can affect or is affected by the achievement of an organization's objectives.}
}

\DeclareAcronym{utilitarianism}{
  short = {Utilitarianism},
  long  = {Ethical approach seeking the greatest overall good for everyone affected.}
}

\DeclareAcronym{westernization}{
  short = {Westernization},
  long  = {Spread or adoption of Western cultural practices, values, and institutions.}
}