A qualified account of supererogation: toward a better conceptualization of Corporate Social Responsibility
Autor: | Nicola Misani, Antonio Tencati, Sandro Castaldo |
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Jazyk: | angličtina |
Rok vydání: | 2020 |
Předmět: |
Economics and Econometrics
CSR innovation obligations philanthropy stakeholders supererogation INNOVATION Creating shared value 0603 philosophy ethics and religion Extant taxon Political science SUPEREROGATION 0502 economics and business Business case CSR Law and economics Supererogation STAKEHOLDERS Conceptualization Interpretation (philosophy) 05 social sciences 06 humanities and the arts BUSINESS ETHICS General Business Management and Accounting Philosophy CSR INNOVATION BUSINESS ETHICS PHILANTHROPY STAKEHOLDERS SUPEREROGATION Corporate social responsibility 060301 applied ethics PHILANTHROPY Business ethics 050203 business & management obligations |
Popis: | Some firms are initiating pro-stakeholder activities and policies that transcend conventional corporate social responsibility (CSR) conceptions and seem inconsistent with their business interests or economic responsibilities. These initiatives, which are neither legally nor morally obligatory, are responding to calls for a more active role of business in society and for a broader interpretation of CSR. In fact, they benefit stakeholders in a superior and an innovative way and are difficult to reconcile with commonly used rationales in the extant CSR literature, such as win-win opportunities, creating shared value, or corporate philanthropy. For better insight, we develop a qualified account of the concept of supererogation from ethical theory. This account, which examines voluntary responses to moral obligations from which a business is normally excused, is applied to identify the unique features of the initiatives that are not readily understood within conventional reasoning, which is generally focused on a business case. |
Databáze: | OpenAIRE |
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