Should we conceive of corporations as entities to which moral responsibility can be attributed? This contribution presents what we will call a political account of corporate moral responsibility. We argue that in modern, liberal democratic societies, there is an underlying political need to attribute greater levels of moral responsibility to corporations. Corporate moral responsibility is essential to the maintenance of social coordination that both advances social welfare and protects citizens' moral entitlements. This political account posits a special capacity of self-governance (...) that corporations can intelligibly be said to possess. Corporations can be said to be "administrators of duty" in that they can voluntarily incorporate moral principles into their decision-making processes about how to conduct business. This account supplements and partly transforms earlier pragmatic accounts of corporate moral responsibility by disentangling responsibility from its conventional linkages with accountability, blame and punishment. It thereby represents a distinctive way to defend corporate moral responsibility and shows how Kantian thinking can be helpful in disentangling the problems surrounding the concept. (shrink)

O Ideal do Reino dos Fins – apresentado por Kant com vistas à introdução de uma fórmula do Imperativo Categórico ‒ é muitas vezes interpretado como o elemento social do qual a teoria moral do autor careceria. Seres humanos seriam agentes morais concebidos como membros legisladores de uma ordem social possível. Contra essa interpretação argumentarei que a dimensão social introduzida pela concepção técnica desse Ideal é propriamente racional, apresentando uma exigência normativa genuinamente cosmopolita, que, não obstante, confere à teoria os (...) recursos para o tratamento moral adequado da sociabilidade de facto da agência moral, pois, afinal, as condições de nossa agência efetiva são sociais. (shrink)

'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. (shrink)

Se presenta aquí brevemente la teoría de la justicia elaborada por Rawls, primeramente sobre una base moral, y luego (en el llamado segundo Rawls) la teoría de justicia desde una perspectiva política, con la que Rawls intenta justificar también la existencia del Estado, mediante un contrato social. Se analizan después las primeras críticas realizadas a su teoría. Se sostiene la tesis de que la conveniencia se convierte, sin desearlo, en utilidad, en Rawls, y ésta se convierte en sinónimo de justicia. (...) Se critica esta concepción dado que la elección hecha por la mayoría, para la conveniencia de la mayoría, no hace a una ley justa. Se advierte, además, que la idea de la igualdad considerada, sin más, sinónimo de justicia social, requiere una profunda reflexión. Se realiza, pues, un análisis de los presupuestos de la idea de justicia rawlsiana en cuanto parece identificarse con la idea de utilidad general y distorsionándose la misma idea de justicia. (shrink)