L'entreprise comme entité morale ?: Argumentation et implications pour les politiques publiques

Alexia Leseur
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Alexia Leseur: CECO - Laboratoire d'économétrie de l'École polytechnique - X - École polytechnique - IP Paris - Institut Polytechnique de Paris - CNRS - Centre National de la Recherche Scientifique

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Abstract: Drawing on the example of environmental policies aiming at reducing the risk of global warming due to anthropic emissions, and especially from debates about the equity of the distribution of tradable permits, the article reflects on the notion of moral entity. Since it appears impossible to refer to individuals when deciding upon the equity of this distribution, another approach is explored, in which the firm may be considered as a moral entity. Three types of arguments, referring to law, philosophy, and positive aspects, support this approach. We enhance that a firm has rights and duties, as a moral entity. Therefore, it is in the tension between rights and duties that public policies have to be defined.

Date: 2005
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