Annales. Etyka w życiu gospodarczym / Annales. Ethics in Economic Life 2015 Vol. 19, No. 1, February 2016, 7–19 doi: http://dx.doi.org/10.18778/1899-2226.19.1.01
Krzysztof Tapek
Jagiellonian University,
Chair of Economic Policy on Department of Law and Administration e-mail: krzysztof.tapek@gmail.com
Corporate Social Responsibility in the light of Kant’s categorical imperative
Immanuel Kant’s philosophy, especially his categorical imperative, is one of several ethical theories mainly used to morally legitimize actions, referred to as Corporate Social Responsibility. The aim of the current article is to evaluate if Kant’s philos- ophy can be used as the ethical foundation for Corporate Social Responsibility as well as to present its advantages and disadvantages in a theoretical and practical approach.
Keywords: categorical imperative, Immanuel Kant, Corporate Social Responsibil- ity, business ethics
JEL Classification: M14