Abstract

In his tripartite theory of corporate responsibility, Kenneth Goodpaster argues for the inclusion of “Comprehensive Moral Thinking (CMT)” as the third part alongside shareholder and stakeholder thinking. CMT requires managers sometimes to act for reasons of dignity or a just community, against what shareholder and stakeholder thinking recommend. To address concerns about the demandingness of CMT, Goodpaster argues that the responsibilities it imposes are significant but qualified or conditional: they require only that managers make efforts to address problems of dignity and justice, especially in cooperation with other willing firms. If extreme efforts are required or if other firms are unwilling to cooperate, managers can be justified in deciding in favor of shareholder or stakeholder values, even when dignity or justice is at stake. I raise two problems for the appeal to qualified responsibility—an extensional problem about the inability of the account to yield the correct judgment in important cases and an internal problem about the coherence of the account when qualified responsibility is included. I conclude by considering the prospects of a theory that includes CMT but rejects qualified responsibility.