When Corporate Social Responsibility meets Human Rights. Business planning based on moral absolutes

• Autores: Juan Francisco Díez Spelz, Hugo Saúl Ramírez García
• Localización: Ramon Llull journal of applied ethics, ISSN 2013-8393, Nº. 13, 2022, págs. 77-98
• Idioma: inglés
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• Resumen

  • What happens when Corporate Social Responsibility (CSR) and Human Rights meet? This article argues that although CSR is a worthy attempt to propose social-aimed better practices for managerial decisions, a human rights perspective substantially enriches this vision. It also suggests that the ancient principle of res extra commercium can provide the rationale crucial to join CSR with human rights as a source of moral absolutes. Essentially, based on the res extra commercium ra-tionale, businesses should start by identifying areas of economic activity that are off limits because they may violate human dignity.