The good company Rhetoric or reality Corporate social responsibility and business ethics redux英文文献.pdfVIP
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American Business Law Journal
Volume 44, Issue 2, 207–222, Summer 2007
The Good Company:
Rhetoric or Reality?
Corporate Social Responsibility and
Business Ethics Redux
Edwin M. Epsteinn
In the hour when an individual is brought before the heavenly court for judg-
ment, the person asked: Did you conduct your business affairs honestly?
Babylonian Talmud, Shabbat 31a
Falsifying and cheating with the weights is forbidden. While I am weighing the
goods, God is measuring me.
Latin Inscription
Sponza Palace, Dubrovnik, Croatia
I. INTRODUCTION
For millennia, religious teachings and secular ethics have sought to nur-
ture socially beneficial economic behavior. The canonical literatures of vir-
tually every religious tradition as well as Western and Eastern philosophy
are replete with precepts and admonitions regarding what constitutes eth-
ical behavior in the economic realm.
To be sure, these teachings, until relatively recently, have focused on
`
the behavior of individuals vis-a-vis one another. Concerns about organ-
izational entities, which aggregate human energy and diverse resources to
undertake economic activityFthe production and distribution of goods
and servicesFis at best a century and a half old. To sharpen the point
more finely, it is the emergence of large-scale business organizations in the
last third of the nineteenth century within Europe and the United States
that gave rise to concerns about corporate social responsibility (CSR). Early
nProfessor, University of California, Berkeley.
r 2007, Copyright the Authors
Journal compilation r 2007, Academy of Legal Studies in Business
207
208 Vol. 44 / American Business Law Journal
on,
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