Toward CSR 3 : Why Ethical Analysis is Indispensable and Unavoidable in Corporate Affairs
论证企业管理者与学者无法回避决策或研究中的规范性含义，提出需以基本道德观念衡量其价值，从而增强企业合法性并厘清商业与社会研究的本质。
Corporate managers and business-and-society scholars cannot escape normative implications of their decisions or their research. Value free decisions or research that is neutral are a myth. Practitioners and academics need to measure worth of their decisions and research studies in terms of basic moral conceptions embedded in the culture of ethics. Doing so enhances legitimacy of corporations and clarines nature of business-and-society research.