Article2011

Integrating corporate responsibility and sustainable development

49 citations0/0 files storedJournal of Global Responsibility

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Corporate Social Responsibility and Sustainability Corporate Social Responsibility Reporting Sustainability and Innovation in Business

Abstract

Purpose For many years, the content and applicability of various forms of corporate responsibility (CR) for issues in the domain of sustainable development have been discussed within business and society. At times, both concepts are somehow connected to each other but so far they have not been put into a truly holistic and mutual perspective. The purpose of this paper is to introduce a normative concept integrating both aspects into holistic management thinking. Design/methodology/approach First, an interdisciplinary ethical reasoning for CR and sustainable development will be given based on the fundamental work of Kant, Rawls, Margalit and others. Based on these lines of thought, both concepts will be integrated into an advanced two‐stage approach of responsibilities to overcome possible shortcomings of an isolated analysis (and application) of either of the two. Findings The paper provides an initial normative ethical reasoning why CR and sustainable development should be integrated into holistic management thinking. It discusses CRs for an enabling framework of sustainable development on grounds of a two‐stage approach of integrative responsibilities. Social implications The paper will encourage thought leaders in business and society to integrate the goals of sustainable development into management thinking. Originality/value Instead of mutually advancing each other, sustainable development and CR so far have not been put into a truly holistic perspective, which potentially limits the significance of both concepts. The paper fills this gap and seeks to overcome these limitations. It offers an inclusive approach to management thinking which combines the micro perspective of businesses with the macro perspective of society.

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References

n.d.A theory of justice original edition 1999Cannibals with forks: the triple bottom line of 21st century business 1998Partnerships from cannibals with forks: The triple bottom line of 21st‐century business 2006How corporate social responsibility is defined: an analysis of 37 definitions 2020Grounding for the Metaphysics of Morals 2007Toward a political conception of corporate responsibility: Business and society seen from a habermasian perspective 2005The End of Poverty: Economic Possibilities for Our Time 2002Serving the world's poor, profitably.

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