Table 1.

The illustrative examples of the IB education learning goals incorporating CP at the reconciliation with CP part of the spectrum

Functional areaIB course in which CP could be incorporatedLearning goals that incorporate critical perspectives
ManagementCross-cultural management or international managementStudents should be able to:
  • recognize biases imposed by the extensive use of culture classifications and evaluate their impact on various stakeholders

  • reflect on the ethical responsibilities of managers in fostering inclusive, equitable and pluralistic work environments across borders

  • formulate strategies that allow seeking cultural awareness beyond widely established stereotypes of culture

MarketingExport marketing or international business operation modesStudents should:
  • be aware of potential ethical dilemmas when exporting and be able to evaluate trade-offs of decisions to be taken

  • be able to identify positive and negative spillover effects of firm’s internationalization and support decisions with minimal negative impact in all contexts

  • design marketing approaches that engage with local knowledge and promote fair representation and cultural sensitivity

FinanceInternational financeStudents should:
  • understand causes of income inequality across international markets and be able to suggest firm- and institutional-level strategies that would help diminishing such inequalities

  • critically assess the influence of offshore finance, tax havens and debt structures on developing economies and design potential restorative actions

StrategyGlobal strategy or international strategic managementStudents should:
  • be able to explain manager and firms’ responsibility in creating current global megatrends, including sustainability concerns, and develop circular business models that would reduce the negative impact of MNE operations in host and home countries

  • develop strategic approaches that integrate ethical foresight and participatory stakeholder governance across the value chain

Source(s): Authors’ own elaboration

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