Corporate Social Responsibility and the Firm as a Person

Company responsibility has been defined under several concepts: Corporate Social Responsibility; Corporate Social Responsiveness, Corporate Social Performance etc. Nevertheless, a number of fundamental questions concerning responsibility remain unanswered. This article examines several of these questions. This responsibility is linked to the notion of a person. It is therefore necessary to define the company as a person. In fact, responsibility corresponds, before everything else, to a structure of intentions. It is hence necessary to define this structure.