ABSTRACT

This article attends to the debate of what motivations – instrumental or altruistic – should drive corporate social responsibility (CSR) decisions and practice; I offer an integrated instrumental and duty-based framework. While the win-win instrumentalism that underlies much of CSR practice is problematic and needs addressing, the notion of altruism is also flawed. Such an application of deontological principles, while well-intentioned, is a) based on a misreading of Kant’s humanity formula, b) does not lend itself to the inherent duality of the CSR concept, and c) constrains the quest and need to mainstream ethical CSR. Instead, I propose that a more pertinent question is how to address firms’ tendency to choose those societal issues that yield private benefits. In this regard, drawing on W.D. Ross’ moral philosophy, I provide a three-level decision criterion for addressing situations where firms’ private interests and social aspirations collide.

抽象的

本文讨论了哪些动机（无论是工具性还是利他性的）应该驱动企业社会责任（CSR）的决策和实践；我提供了一个基于工具和职责的集成框架。虽然作为企业社会责任实践基础的双赢工具主义是有问题的，需要解决，但利他主义的观念也存在缺陷。善意地运用道义原则是这样的：a）基于对康德人性主义公式的错误理解，b）不利于实现CSR概念的内在二元性，并且c）限制了对道德主流化的追求和需求。企业社会责任。相反，我建议一个更相关的问题是如何应对企业选择那些产生私人利益的社会问题的趋势。在这方面，借鉴WD Ross的道德理念，