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英文文献：Individual Versus Corporate Social Responsibility
英文文献作者：Radu Cristian Mu?etescu
英文文献摘要：
We explore the basic elements that lay at the foundation of the concept of “corporate social responsibility”. We argue that the debate on the “social responsibility” of artificial or legal (that is, non-natural) persons is a result of the logical error of conceptual realism. Its fault is to extrapolate the rights and obligations of human individuals to corporations that are nothing but social and contractual arrangements between individuals. Such an error has been nurtured by other types of regulations such as the taxation of corporate income. We further argue that such a perspective on businesses is not only based on wrong premises but it is not operational. It puts any decision maker in corporatins in the uneasy situation to arbitrate between different and sometimes conflicting sets of ethical norms. Our conclusion supports the view of Milton Friedman that the only responsibility of businesses is to engage in market transactions and observe the rules of law in the society they operate.
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