Corporate Sincerity: Accommodation, Reputation Washing, and Moral Credit
探讨企业在通融情境和道德信誉情境下真诚的含义，提出真诚的标准是言行由内在价值态度驱动，有助于评估企业是否值得道德信誉或应被豁免义务。
Abstract A distinctive question about corporate sincerity arises in two kinds of contexts. In accommodation contexts, a corporate agent expresses the sort of reasonable, conscience-constituting normative commitments that generate a claim to be exempt from a general obligation that applies to it. For this claim to be justified, it must be sincere in expressing these commitments. In moral credit contexts, a corporate agent expressly acts in a morally right (or justified) manner, but there is reason to leave open the question of whether it deserves moral credit for this. Such a question is raised when, e.g., companies are accused of reputation washing. Deserving moral credit requires companies to have been sincere in their rightful expressive actions. I argue that there is a single substrate of corporate sincerity in both contexts: A corporate agent is sincere when (i) it says or does something that is meant to be understood as expressing certain valuing attitudes and (ii) its statement or action is guided by the practical functioning of those valuing attitudes. In addition to helping us evaluate corporate agents in accommodation or moral credit contexts, this account promises to shed light on the broader relational import of corporate sincerity appraisals.