A Neo-Kantian Foundation of Corporate Social Responsibility

Ethical Theory and Moral Practice 12 (2):117 - 136 (2009)
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Abstract

'Corporate Social Responsibility (CSR) is conceptualized in many ways. We argue that one cannot be indifferent about the issue of its conceptualization. In terms of methodology, our position is that any conceptual discussion must embed CSR in political theory. With regard to substance, we link up with the discussion on whether CSR must be defined on the basis of a tripartite or a quadripartite division of business responsibilities. We share A. B. Carroll's intuition that a quadripartite division is called for as a basis to define CSR. However, defending the quadripartite division of business responsibilities requires that the distinctions between economic, legal, ethical and discretionary business responsibilities be made intelligible. Carroll's account is defective in this respect. We argue that contemporary Neo-Kantian political ethics is able to make sense of these distinctions, because of its specific interpretation of liberalism. Interestingly, from a conventional liberal perspective this interpretation of liberalism is atypical, as it extends public morality beyond the domain of the law

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Kant on Virtue.Claus Dierksmeier - 2013 - Journal of Business Ethics 113 (4):597-609.

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References found in this work

What we owe to each other.Thomas Scanlon - 1998 - Cambridge, Mass.: Belknap Press of Harvard University Press.
Anarchy, State, and Utopia.Robert Nozick - 1974 - New York: Basic Books.
Political Liberalism.John Rawls - 1993 - Columbia University Press.
Morals by agreement.David P. Gauthier - 1986 - New York: Oxford University Press.
Political Liberalism.J. Rawls - 1995 - Tijdschrift Voor Filosofie 57 (3):596-598.

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