Corporate Social Responsibility als Integrationsherausforderung

The increasing debate on Corporate Social Responsibility (CSR) in science as well as in practice reflects the relevance of ethical questions for management. However, it is still unclear which responsibilities can be ascribed to corporations and how they can deal with such attributions on an operational level. The blurring and ambivalence in the discussion about CSR indicate a need for a theoretical clarification which is traced back to a not yet satisfactorily resolved integration of the constructs “profits” and “ethics”. The aim of the article is to provide a theoretical structure which is tailored to offer reliable focal points for a sophisticated handling of conflicts between profits and ethics.