Imperfect Duties and Corporate Philanthropy: A Kantian Approach

Journal of Business Ethics 106 (3):367-381 (2012)
Abstract
Nonprofit organizations play a crucial role in society. Unfortunately, many such organizations are chronically underfunded and struggle to meet their objectives. These facts have significant implications for corporate philanthropy and Kant’s notion of imperfect duties. Under the concept of imperfect duties, businesses would have wide discretion regarding which charities receive donations, how much money to give, and when such donations take place. A perceived problem with imperfect duties is that they can lead to moral laxity; that is, a failure on the part of businesses to fulfill their financial obligations to nonprofit organizations. This article argues the problem of moral laxity rests on a misinterpretation of Kantian ethics and, therefore, is really not a problem at all. As such, we argue corporate philanthropy while an imperfect duty should be interpreted more akin to perfect duties and, as a consequence, moral laxity does not arise for those corporations committed to acting on the basis of the moral law. More specifically, firms have duty-based obligations on the basis of benevolence, and as good corporate citizens, to help fund non-profit organizations
Keywords Beneficence  Corporate philanthropy  Ethics  Imperfect duties  Immanuel Kant
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References found in this work BETA
Marcia Baron (1987). Kantian Ethics and Supererogation. Journal of Philosophy 84 (5):237-262.
Norman E. Bowie (1998). A Kantian Theory of Meaningful Work. Journal of Business Ethics 17 (9-10):1083 - 1092.

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Allen Buchanan (1996). Perfecting Imperfect Duties. Business Ethics Quarterly 6 (1):27-42.
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Ann K. Buchholtz & Jill A. Brown (2006). Corporate Philanthropy Research. Proceedings of the International Association for Business and Society 17:70-71.
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