Corporate Moral Personhood and Three Conceptions of the Corporation
本文描述了20世纪法律理论中三种企业概念（特许、聚合、实体），并探讨它们对企业道德责任的影响，认为实体理论最合理，据此企业应对其成员行为负道德责任。
Despite some exceptions, the business ethics literature on the moral responsibility of corporations does not emphasize a subject critical to that inquiry: the general nature of corporations. This article attempts to lessen the imbalance by describing three conceptions of the corporation that have been prominent in twentieth century legal theorizing, and by sketching their implications for the moral responsibility of corporations. These three conceptions, at least two of which have counterparts in the philosophical and organizational theory literature, are the concession, aggregate, and real entity theories. The article concludes that the real entity theory is the most plausible of the lot. At least under prevailing tests of moral responsibility, it then contends, corporations-as-real-entities are morally responsible for most of their members’ actions.