Ética e responsabilidade social

Abstract

Corporate Social Responsibility (CSR) has been the subject of intense and controversial debate, which has led to the construction of its concept, theories, and approaches, also related to the evolution of the very concept of a company and to the application of ethics in the organizational context. This article investigates ethics as moral philosophy and relates the accountants' orientations in terms of the basis of ethics to their attitude towards CSR. This research allows the identification of ethical orientations: utilitarianism, egoism, absolutism, and justice, with most accountants showing an ethical orientation primarily founded on utilitarian principles, considering as justification for the company's ethical commitment and the resulting actions the benefits generated for the company, as well as a moral obligation for them to contribute to social well-being. The view of CSR is fundamentally consequentialist and assigns less importance to the benefits that CSR p