The Relation Between Policies concerning Corporate Social Responsibility and Philosophical Moral Theories

Show simple item record

dc.contributor.author	Frederiksen, Claus S.
dc.date.accessioned	2009-07-10
dc.date.accessioned	2009-07-10T12:00:30Z
dc.date.available	2009-07-10T12:00:30Z
dc.date.issued	2009-07-10T12:00:30Z
dc.identifier.isbn	9788792114204
dc.identifier.uri	http://hdl.handle.net/10398/7822
dc.description.abstract	This paper examines the relation between policies concerning Corporate Social Responsibility (CSR) and philosophical moral theories. The objective is to determine which moral theories form the basis for CSR policies. Are they based on ethical egoism, libertarianism, utilitarianism or some kind of common-sense morality? To address this issue, I conducted an empirical investigation examining the relation between moral theories and CSR policies, in companies engaged in CSR. Based on the empirical data I collected, I start by suggesting some normative arguments used by the respondents. Secondly, I suggest that these moral arguments implicitly rely on some specific moral principles, which I characterise. Thirdly, on the basis of these moral principles, I suggest the moral theories upon which the CSR policies are built. Previous empirical studies examining the relation between philosophical moral theories and the ethical content of business activities have mainly concentrated on the ethical decision-making of managers. Some of the most prominent investigations in that regard propose that managers mainly act in accordance with utilitarian moral theory (Fritzsche and Becker, 1984; Premeaux and Mony, 1993; Premeaux, 2004). I conclude that CSR policies are not based on utilitarian thinking, but instead on some kind of common-sense morality. The ethical foundation of companies engaged in CSR thus does not mirror the ethical foundation of managers.	en_US
dc.format.extent	34 s.	en_US
dc.language	eng	en_US
dc.relation.ispartofseries	Working Papers;03-2009
dc.title	The Relation Between Policies concerning Corporate Social Responsibility and Philosophical Moral Theories	en_US
dc.type	wp	en_US
dc.accessionstatus	modt09jul10 liga	en_US
dc.contributor.corporation	Copenhagen Business School. CBS	en_US
dc.contributor.corporationshort	CEnter for Corporate Social Responsibility	en_US
dc.contributor.department	CBS Center for Corporate Social Responsibility	en_US
dc.contributor.departmentshort	CBSCSR	en_US
dc.contributor.departmentuk	CBS Center for Corporate Social Responsibility	en_US
dc.contributor.departmentukshort	CBSCSR	en_US
dc.idnumber	9788792114204	en_US
dc.publisher.city	Frederiksberg	en_US
dc.publisher.year	2009	en_US
dc.title.subtitle	An Empirical Investigation	en_US