Abstract
Corporate Social Responsibility (CSR) is an important sphere in applied ethics. Different CSR theories have been presented during decades. Some of them are compatible with each other while some others are not. By focusing merely on the contents, it seems impossible to evaluate the different theories or to explain why different CSR theories and programs have been presented. However, this paper suggests that the variety of the debate comes from the (philosophical) grounds these theories are based. These grounds, as roots of CSR theories, can well explain, classify and evaluate different types of CSR theories. As a result of the philosophical classification and evaluation, it has been concluded that two types of CSR theories, pure and enlighten egoistic CSR, cannot be philosophically preferred. Instead, spiritual-egoistic CSR theories present better contents and programs in comparison with their rivals. Finally, as a suggestion for future investigations, it seems necessary for all CSR theories to both clarify and justify their grounds prior to presenting any other discussions.
Highlights
Corporate Social Responsibility known as CSR is a paradigm in which all corporations have responsibilities more than the wealth and profit for their share/stake holder
As a result of the philosophical classification and evaluation, it has been concluded that two types of CSR theories, pure and enlighten egoistic CSR, cannot be philosophically preferred
The debate related to Corporate Social Responsibility (CSR) has been completely improved
Summary
Corporate Social Responsibility known as CSR is a paradigm in which all corporations have responsibilities more than the wealth and profit for their share/stake holder. In other words, presenting new theories and programs in CSR debate, which have been admirably done during decades, is not enough to justify fundamental issues in CSR debate It is possible for individuals or companies to participate in a CSR program while they are acting (un)consciously against the spirit of CSR viewpoint. Presenting and evaluating them is a complex task which goes beyond the scope of this paper, three of them, i.e., pure egoism, enlightened egoism and spiritual egoism, will be discussed For they can be considered as the grounds that wellknown CSR theories are based on. The most important point in this ground is the fact that ultimate self-interest should remain in all cases paramount This ground allows individuals, communities and/or organizations to participate in programs which consider others' well-being. With an eye to the well-known philosophical distinction between intrinsic and instrumental good (evil), it is obvious that enlightened egoism never considers, or believes in, intrinsic good (evil) programs and
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