This paper aims to probe the limits of the empirical-normative divide as a conceptual framework in business ethics.,A systems theory perspective debunks this divide as a false distinction that cannot do justice to the conceptual complexity of the field of corporate social responsibility (CSR) scholarship.,Drawing on the systems-theoretic ideas of Niklas Luhmann and the “Laws of Form” by George Spencer Brown, the paper shows that the divide may be dissected into a four-cell matrix constituted by two other distinctions-descriptive vs prescriptive and categorical vs hypothetical-the latter of which was seminally suggested by Donaldson and Preston (1995).,The emerging four-cell matrix is shown to centrally embrace the multiplicity of normative, empirical and instrumental approaches to CSR. This multiplicity is exemplified by the application of these approaches to the phenomenon of CSR communication.,A more general implication of the proposed argument for the field of business ethics is in tracing the phenomena of moral diversity and moral ambivalence back to the regime of functional differentiation as the distinguishing feature of the modern society. This argument drives home the point that economic operations are as ethical or unethical as political operations, and that both economic and political perspectives on ethical issues are as important or unimportant as are religious, artistic, educational or scientific perspectives.,In contrast to the empirical-normative divide, the perspective is shown to centrally embrace the multiplicity of normative, empirical and instrumental approaches to CSR.

中文翻译：

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剖析商业道德中的经验-规范鸿沟

这种多样性体现在将这些方法应用于企业社会责任传播现象。,商业伦理领域所提出的论点的一个更普遍的含义是将道德多样性和道德矛盾现象追溯到功能分化制度作为现代社会的显着特征。这个论点使我们明白，经济运作与政治运作一样是合乎道德的或不合乎道德的，关于道德问题的经济和政治观点与宗教、艺术、教育或科学观点一样重要或不重要。 - 规范鸿沟，该观点集中体现了对企业社会责任的规范、经验和工具方法的多样性。