Note critical for Corporate Social Responsibility (CSR/RSE)

Abstract

This work is a critical reflection on CSR/RSE. As a previous argument is highlighted the close connection between CSR/RSE and the business ethics. Sitting above, the fundamental argument of this paper is the incompatibility between the business life necessarily based on interest, and morality that should be chaired by the disinterest. This conviction is reached both by the hand of Kant’s ideas as those of A. Smith. So by the author’s opinion is hardly speak of that business ethics can be a source of benefits, or that business ethics can regenerate the lost confidence in the markets, because morality is not a good instrument to govern the company, but instead may be more a source of confusion in it. Law is the proper course to introduce moral criteria in the management of the company. From a legal corporate standpoint, CSR/RSE and the ethical considerations involved are not easy to integrate into the own organizational structure of Company Law. Especially because the “social interest” clause, which would be the possible entry pathway of CSR/ RSE in the company, eventually transforms in a catch–all where everything fits, which would lead to such a clause would lose all of its functionality as regulation.