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This paper identifies six basic languages of morals and shows that while in general it is impossible to say that one moral language is better, some languages are better for the purpose of characterizing international corporate responsibility. In particular, moral languages that imly minimum rather than perfectionist standards of behavior, and which are not overly dependent on analogy with human moral psychology, are better than ones ranging broadly over both minimum and maximum standards and requiring analogy to human beings. Languages based in rights and duties, avoidance of harm, and social contracts, are better for understanding international corporate ethics than ones based in virtues, self control, or the maximization of human happiness.
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Thomas Donaldson (1992) studied this question.
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