Corporate social responsibility (CSR) is a very dynamic and rapidly expanding idea, both as a theoretical conception and as a practice recommended to the firms.In theory there is a long lasting dispute about the essence of CSR and its justification from the ethical and praxiological point of view. The old arguments against CSR, formulated by Fridman, are still repeated although they must be reformulated in times of globalization. After reconstructing the theoretical assumption of CSR the authoress presents weaknesses and limits of its conception. Although its postulates seem to be right in theory, their accomplishment proved difficult. The social and ecological stakes are very hard to measure and compare, if possible at all. In theory it conduces the originating of the vague, incoherent views which are impossible to verify. In practice the rhetoric of CSR may be a smokescreen to conceal firms unethical actions
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