Corporate social responsibility: the natural environment as a stakeholder?

Societal responsibility is a much discussed topic today. However, this concept has undergone several developments. Currently, it is based on the theory of "stakeholders". Nevertheless, this approach becomes complicated when we take a company's responsibility vis-à-vis nature into account. This paper treats this problem and proposes a new interpretation of the stakeholder theory. The distinction between the interest in achieving a particular goal through a certain action and the interest in carrying out the action itself is at the heart of our discussion.