反思企业社会责任的康德主义辩护

A Reflection on the Kantian Argument of Corporate Social Responsibility

康德主义者通过诉诸康德的可普遍化原则和尊重人的原则对企业社会责任进行辩护,但可普遍化原则至多为企业承担完全社会责任提供了必要条件而非充分条件,尊重人的原则能够为企业承担完全社会责任提供辩护,但是无法为企业承担不完全责任提供辩护,因而只能为企业承担社会责任提供一种有限度的辩护。

Kantian ethicists such as Norman E. Bowie try to argue corporate social responsibility （CSR） with the principle of universalizability and the principle of respecting for persons. The first principle can at most provide a necessary yet insufficient condition for corporate＇s perfect social respon- sibility. The second principle can be used to explain why corporate should fulfill perfect social responsi- bility but fails to illustrate why corporate should fulfill imperfect social responsibility. As a result, it can only provide a limited argument for CSR.