CORPORATE SOCIAL RESPONSIBILITY企业社会责任.pdfVIP

Working Paper WP-878 September, 2010 CORPORATE SOCIAL RESPONSIBILITY IN THE ENCYCLICAL “CARITAS IN VERITATE” Antonio Argandoña IESE Business School – University of Navarra Av. Pearson, 21 – 08034 Barcelona, Spain. Phone: (+34) 93 253 42 00 Fax: (+34) 93 253 43 43 Camino del Cerro del Águila, 3 (Ctra. de Castilla, km 5,180) – 28023 Madrid, Spain. Phone: (+34) 91 357 08 09 Fax: (+34) 91 357 29 13 Copyright © 2010 IESE Business School. IESE Business School-University of Navarra - 1 CORPORATE SOCIAL RESPONSIBILITY IN THE ENCYCLICAL “CARITAS IN VERITATE” Antonio Argandoña1 Abstract The encyclical “Caritas in Veritate” contains only two paragraphs that refer, almost in passing, to Corporate Social Responsibility (CSR). Nevertheless, the encyclical is full of suggestions and ideas about how Benedict XVI sees CSR: as a natural ethical responsibility (but not just any ethic is suitable for determining these responsibilities), which does not come from abstract principles, nor is limited to management skills; which derives from the objective or purpose of the company and its role in society; which is based in justice and charity; is voluntary; focuses on the human person; is not identified with social action or philanthropy; and which is very demanding for those leaders who wish to put it into practice.. Keywords: social responsibility, ethical responsibility, catholic soci