A Neo-Kantian foundation of Corporate Social Responsibility |
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Authors: | Wim Dubbink Luc van Liedekerke |
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Institution: | (1) Tilburg University, P.O. Box 90153, 5000, LE, Tilburg, The Netherlands;(2) KU Leuven, Naamsestraat 22, BUS 5000, 3000 Leuven, Belgium |
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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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Keywords: | (Conceptualisation of) corporate social responsibility Kant Contemporary Neo-Kantian thinking liberalism Public vs private Right vs morality Political theory |
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