What Ethics? An Integrative Economic Ethics Approach to Corporate Social Responsibility (CSR)

摘要

The paper proposes an integrative economic ethics framework for corporate social responsibility (CSR) theory and practice. I draw on Carroll’s CSR framework as my base point: All of Carroll’s four domains of CSR – of economic, legal, ethical, and philanthropic responsibilities of the firm – are ‘economized’: They are reconceptualized through economic theory that grounds itself in and continues Smithsonian economics. Significantly, this economic reconstruction is ethically argued for through the concept of ‘economics as ethics’. An integrative economic ethics approach to CSR results that satisfies capability and viability requirements for CSR programs. On this basis, the paper discounts hypocrisy accusations against instrumental CSR economics. Implications are spelled out for empirical research on the much debated link between CSR and corporate financial performance (CFP, or ‘profitability’).