摘要：In the U.S. most believe that business ethics emerge from society’s values. The U.S.
society expects socially responsible businesses to take profit-making actions that improve, or at
least not harm, society, rather than create wealth for a privileged few. Businesses struggle to
implement CSR because society’s values are always changing, and business adjusts to keep its
relationship with society stable. This relationship suggests watching for trends that may indicate
if society’s values are shifting.
To evaluate a businesses’ commitment to CSR, society compares that businesses actions
and CSR rhetoric, and if a gap exists, society judges the actions. Some see a gap that business is
filling with a wealth-creation focus, and they ask if this reflects a shift in society’s focus from
CSR to wealth-creation. Such shifts are often found in society’s actions; therefore, we review an
action where society had the opportunity to balance individual wealth (profit) creation with its
impact on society. That action was society’s support of estate tax repeal in 2001. Like CSR
decisions, this decision allowed society to balance financial self-interest with its economic,
ethical, and philanthropic impact on society.
Most CSR reviews evaluate if business is complying with its CSR rhetoric. Instead, we
evaluate if society complied with its CSR rhetoric. More simply stated, we ask; does society
walk its CSR talk? This review draws on and relates legal and business ethics research. This
evaluation has several implications, including whether society might embrace progressive CSR.
