This book presents a selection of articles with focus on the theoretical foundations of
business ethics and in particular on the philosophy of management and on human rights and
business. This implies identifying and discussing conflicts as well as agreement with regard to
the philosophical and other foundations of business and management.Despite the general interest
in corporate social responsibility and business ethics the contemporary discussion rarely
touches upon the normative core and philosophical foundations of business. There is a need to
discuss the theoretical basis of business ethics and of business and human rights. Even though
the actions and activities of business may be discussed from a moral perspective not least in
the media the judgments and opinions relating to business and management often lack deeper
moral reflection and consistency.Partly for this reason business ethicists are constantly
challenged to provide such moral and philosophical foundations for business ethics and for
business and human rights and to communicate them in an understandable manner. Such a
challenge is also of scientific kind. Positions and opinions in the academic field need to be
substantiated by thorough moral and theoretical reflection to underpin normative approaches.
Far too often business ethicists may agree on matters which they approach from different and
sometimes irreconcilable philosophical standpoints resulting in superficial agreement but
deeper-lying disagreement. In other cases it may be of high relevance to identify
philosophical standpoints that despite conflicting fundamentals may arrive at conclusions
acceptable to everyone.
