César González-Cantón

In this book, the author proposes an understanding of corporate responsibility that can be captured in the answer to the following question: What are the implications for companies, as main drivers of economic activity (Part III), of the idea that the purpose of the economy is to create wealth (Part I) within the normative-ethical framework of human rights (Part II)? Enderle crafts a solid, well-thought and comprehensive account of corporate responsibility as a means to create wealth, understood in an expansive manner. His notion of wealth encompasses social capital, natural, economic and human wealth, both at the public and private levels. To substantiate those dimensions, Enderle draws on the capability approach. Enderle proposes human rights – and, more specifically, the United Nations Guiding Principles for Business and Human Rights – as normative framework to guide corporate responsibility in its wealth creating endeavor. Enderle’s work is innovative in many respects. But, eventually, the book does not put forward a viable solution to major challenges affecting today’s world. By staying within the framework of voluntariness in an economic system driven by the profit motive and shareholder capitalism, his proposal falls short of the task.

For more than three decades, Integrative Social Contracts Theory (ISCT) has been lauded as a business ethics theory particularly well suited to the international arena, especially because of its alleged ability to reconcile respect for cultural idiosyncrasies and normative teeth. However, this theory has also faced various objections, many of which its authors have responded to with varying degrees of satisfaction. As a contribution to this debate, this article provides a unifying rationale for many of those objections by exploring their rooting in the Separation thesis. It submits that this fact negatively impacts the theory with three major challenges, namely: significant limitations to correctly frame moral issues and situations; poor identification of hypernorms; and insufficient theoretical grounding of hypernorms. This critique highlights the need for the entanglement of the normative and the empirical in business ethics theorizing.

SPANISH Nuestra época se caracteriza por la casi indiscutida vigencia del modelo de economía de mercado. Esto coincide con un esfuerzo notorio por ocultar la presencia de la muerte, movido por la aguda percepción de la contigencia que emerge en la Modernidad. La lógica subyacente a estos elementos es que la monetarización puede entenderse como una respuesta al acrecentamiento de la conciencia de la muerte. Esto tiene lugar en el contexto de una nueva comprensión de sí marcada por la importancia de la memoria. Así, la lucha del hombre moderno contra la conciencia de la muerte se desarrolla en los frentes de la acumulación de riquezas, y de la memoria. ENGLISH One of the main features of our time is the presence of a widespread market economy. At the same time, notororious efforts to conceal the presence of death can be easily identified in our society; they are likely driven by an acute perception of finitude originated in Modernity. The rationale behind both aspects is that monetarisation can be regarded as a reaction to the increasing awareness of death. All of this is framed by a new self-understanding, heavily characterized by the relevance of memory. Thus, the fight of the modern man against the awareness of death is led in both fronts of wealth accumulation and memory.

This article identifies an integrated teaching strategy that was originally developed for engineers, the so-called ‘micro-insertion’ approach, as a practical and effective means to teach ethics at business schools. It is argued that instructors can incorporate not only generic or thematic learning objectives for students into this method (i.e., the intended content of what is being taught: in our case, an underlying ethical base for doing business), but also do so via a strategically integrated approach regarding the appropriate mix and timing of these micro-insertions. With this in mind, we propose a qualitative and example-based approach that endeavors to provide a versatile way for business teachers to incorporate ethics into their general business classes. We also present a conceptual and theoretical framework that underpins this method, and we further provide a set of specific examples and a practical table that show how business instructors might integrate ethics-oriented micro-insertions into their teaching

The capability approach is gaining momentum as a theory of corporate responsibility and business ethics at a time when the UN Guiding Principles have become a most important framework. A novel approach is now emerging that seeks to understand and specify human rights obligations of businesses within the framework provided by the capability approach. This article partially examines the triad corporate responsibility–human rights–capability approach by exploring the relationship between human rights and capabilities. Thus, it offers conceptual and practical implications for a human rights perspective on corporate responsibility. The bulk of our thesis focuses on studying Nussbaum’s and Sen’s claim that human rights are entitlements to capabilities by means of a discussion of the notion of human dignity. In particular, we show the capability approach’s ability to dissipate theoretical and practical challenges posed by the notion of dignity. This article does not offer a detailed explanation of the implications of our investigation for human rights responsibilities of business. However, an outline of its potential contribution toward unfolding those obligations, conceptually and practically, is provided.