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利润上限尚不是公司的普遍道德义务:基于企业社会契约的视角

A Profit Cap is not yet a General Moral Duty for Companies: A Corporate Social Contract Perspective

Journal of Business Ethics · 2024
被引 1
人大 AABS 3

中文导读

运用企业社会契约理论,论证在三种条件下公司没有普遍道德义务设定利润上限,对商业伦理学者和企业管理者有参考价值。

Abstract

Abstract In both the literature and practice, it has been advocated that companies should have a profit cap. Utilizing corporate social contract theory, this article posits that under at least three conditions, companies do not have a general moral duty to cap their profits. These conditions entail that a company adheres to the contracting principles of its stakeholder relationships, that the constitutive stakeholders of the company have not otherwise stipulated in the corporate social contract, and that the macrosocial contract does not prescribe otherwise to the company. The first two conditions are company-specific and hence do not constitute a generic moral imperative, and there is currently insufficient evidence for the third, generic condition.

商业伦理企业社会责任社会契约理论利益相关者管理