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| Author: | Frederiksen, C.S. |
| Title: | The relation between policies concerning corporate social responsibility (CSR) and philosophical moral theories - An empirical investigation |
| Journal: | Journal of Business Ethics
2010 : MAY II, VOL. 93:3, p. 357-371 |
| Index terms: | corporate responsibility social responsibility policy ethics |
| Freeterms: | CSR utilitarianism egoism |
| Language: | eng |
| Abstract: | This article explores the relation btw. policies concerning Corporate Social Responsibility (CSR) and philosophical moral theories aiming to define which moral theories the CSR policies' basis is formed from. Herein, an empirical investigation is conducted in order to examine the relation btw. moral theories and CSR policies in companies taking part in CSR. Based on the empirical data, three suggestions are made. It is concluded that CSR policies are not based on utilitarian thinking, but instead, on some kind of common-sense morality. Thus, the ethical basis for companies engaged in CSR does not reflect the ethical foundation of managers. |
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