Abstract

This article builds on Howard R. Bowen’s seminal treatise “Social Responsibilities of the Businessman” to portray how Bowen’s 11 Economic Goals for responsible business practice are visionary and remarkably evocative of the United Nations’ 17 Sustainable Development Goals (SDGs). Drawing on the articles included in this guest issue, we reflectively discuss recent developments of corporate social responsibility and business ethics research and identify several avenues for future research. We maintain that the institutionalization of sustainable, responsible, and ethical business practices in any organization is not only achievable but also morally imperative if the subsumed contract between business and society for the effective functioning of both is to be upheld.

摘要

本文以霍华德·鲍恩（Howard R. Bowen）开创性的论文“商人的社会责任”为基础，描绘了鲍恩（Bowen）负责任的商业行为的11个经济目标是如何实现联合国的17个可持续发展目标（SDG）的远见卓识和令人回味。利用本期特刊中的文章，我们反思性地讨论了企业社会责任和商业道德研究的最新发展，并确定了未来研究的几种途径。我们坚持认为，如果要维护企业与社会之间为有效地运作而建立的契约，那么在任何组织中实现可持续，负责任和道德的商业行为的制度化不仅是可以实现的，而且在道德上也势在必行。