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标题：Law and ethics: society and corporate social responsibility: is the focus shifting?,
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作者：Judith Kish Ruud ; Shippensburg University ; William Ruud 等
期刊名称：Journal of Academic and Business Ethics
印刷版ISSN：1941-336X
电子版ISSN：1941-336X
出版年度：2010
卷号：4
期号：1
出版社：Academic and Business Research Institute
摘要：In the U.S. most believe that business ethics emerge from society’s values. The U.S. society expects socially responsible businesses to take profit-making actions that improve, or at least not harm, society, rather than create wealth for a privileged few. Businesses struggle to implement CSR because society’s values are always changing, and business adjusts to keep its relationship with society stable. This relationship suggests watching for trends that may indicate if society’s values are shifting. To evaluate a businesses’ commitment to CSR, society compares that businesses actions and CSR rhetoric, and if a gap exists, society judges the actions. Some see a gap that business is filling with a wealth-creation focus, and they ask if this reflects a shift in society’s focus from CSR to wealth-creation. Such shifts are often found in society’s actions; therefore, we review an action where society had the opportunity to balance individual wealth (profit) creation with its impact on society. That action was society’s support of estate tax repeal in 2001. Like CSR decisions, this decision allowed society to balance financial self-interest with its economic, ethical, and philanthropic impact on society. Most CSR reviews evaluate if business is complying with its CSR rhetoric. Instead, we evaluate if society complied with its CSR rhetoric. More simply stated, we ask; does society walk its CSR talk? This review draws on and relates legal and business ethics research. This evaluation has several implications, including whether society might embrace progressive CSR.
关键词：social responsibility, CSR, ethics, estate tax