Models of moral responsibility rely on foundational views about moral agency. Many scholars believe that only humans can be moral agents, and therefore business needs to create models that foster greater receptivity to others through ethical dialog. This view leads to a difficulty if no specific person is the sole causal agent for an act, or if something comes about through aggregated action in a corporate setting. An alternate approach suggests that corporations are moral agents sufficiently like humans to be (...) treated as persons, which leads to questions of intentionality and the organizational structure required to support the claim. In this article, I make an intermediate claim combining Goodpaster and Matthews' (60:132–141, 1982 ) view that a corporation may have a moral culture which affects subjective choices, with those of Painter-Morland (17(3):515–534, 2007 ) who points out that we should move from a model that posits discrete persons acting on each other to one where morality comes about through shared experience between agents who participate in each other’s lives. I argue that the discussion has been trapped in traditional dichotomies, and is better served by language that more accurately represents the dynamic interplay between organization and individual. I underwrite this claim by looking at recent changes in British and American legal approaches to corporate responsibility. These provide greater incentives for owners and business leaders to encourage employees to discuss the reflexive nature of legal and moral responsibility in business, facilitate workers to voice their moral concerns, and create structures and processes that allow those concerns to be heard. (shrink)

This paper presents an account of the moral boundaries of organizations. We define an organization’s moral boundary to encompass all of the actions for which it could be held morally responsible. Our theory requires us to view organizations as subjects that act in the world, rather than as objects that are used as tools; that is, it requires us to focus on corporate moral agency. We present a process model for determining whether a given action lies within an organization’s moral (...) boundary, and we discuss how an organization’s moral boundary can be created, destroyed, or modified as a result of deliberate choices by human and organizational actors. Our article contributes to the literature by conceptualizing the distinction between organizations as subjects and organizations as objects, and so clarifying the distinction between legal and moral boundaries; by recentering the discussion of boundaries on organizational actions rather than on contingent institutional features; and by adding nuance to the assignment of moral responsibility in complex organizational networks and in situations where one corporate moral agent depends upon another for its existence. (shrink)

1 Introduzione La Fiorentina è una squadra di calcio dalla vita ultimamente piuttosto travagliata. Maurizio Ferraris, citando un’acuta osservazione di un suo studente, dà un’interessante descrizione di questa sua complicata esistenza: L’ac Fiorentina, nata il 26 agosto 1926, fallisce nel luglio 2002, e cessa ufficialmente di esistere. Una nuova società, la Florentia Viola, nasce il 3 agosto 2002, all’indomani della mancata iscrizione al campionato di serie B della ac Fiorentina 1926, e prende...