A Note on the Evolution of the Concept of Corporate Responsibility

Abstract

The article describes the recent evolution of business ethics in Spain. Business Ethics is characterized by the acceptance of the narrative of Corporate Social Responsibility (CSR) as the accepted framework for the moral obligations of business organizations. CSR language is coherent with the view of management derived from the conception of the company as a web of stakeholders. Lastly, a foundational proposal based on the Social Contract theory is put forward without discussion.