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When applied to a person, the concept of character functions as a moral notion. Efforts to attribute character to corporations also fall squarely within the domain of morality. Those pursuing this project of predicating character of corporations (a project which I will refer to as Corporate Character Attribution (CCA)) typically aim at assigning responsibility to corporations, at holding them morally and/or legally accountable, and at encouraging corporations to reform how they choose courses of action with a view to behaving morally better in the future. This paper examines in detail whether moral character in a Kantian sense of this term may justifiably be attributed to corporations. In other words, is such an attribution morally valid from a Kantian perspective?

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Corporate Character: Is This Concept a Valid Moral Concept from a Kantian Point of View?

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  • 发表日期：

    2026年

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  • Daryl Koehn

摘要

When applied to a person, the concept of character functions as a moral notion. Efforts to attribute character to corporations also fall squarely within the domain of morality. Those pursuing this project of predicating character of corporations (a project which I will refer to as Corporate Character Attribution (CCA)) typically aim at assigning responsibility to corporations, at holding them morally and/or legally accountable, and at encouraging corporations to reform how they choose courses of action with a view to behaving morally better in the future. This paper examines in detail whether moral character in a Kantian sense of this term may justifiably be attributed to corporations. In other words, is such an attribution morally valid from a Kantian perspective?