摘要：The paper, from the perspective of ethical theories, presents and analyzes the aspects of morality that fall under responsible leadership in the field of business ethics. It is an assumption that the idea of responsible leadership is derived from the aspect of morality that is governed by interest, which can be disguised for the sake of personal and/or material profit. In addition, answers are offered to questions concerning the importance and relevance of corporate social responsibility, as well as the status of corporations as moral agents. Those activities that go beyond purely business interest, such as socially responsible work or philanthropic work, are very useful and profitable and, in addition, understand companies as entities who, indirectly, have a specific dose of ethical responsibility, which ultimately makes them moral agents.
