The Validity of “Altruism” as an Ethical Standard

Building on the comparative analysis, this chapter argues for the construction of a unified ethical framework that integrates rational self-interest with altruism. It critiques the fragmented application of CSR, ESG, and sustainability initiatives, which often remain superficial or performative. Instead, the author calls for embedding altruism at the structural level of corporate philosophy and governance. The chapter outlines how ethical codes must evolve from compliance-based checklists to proactive, value-driven frameworks that shape organizational culture. It emphasizes the epistemological foundations of management, linking decision-making to human cognition and values. Altruism is presented as the universal ethical foundation that can harmonize diverse cultural perspectives while addressing global challenges. The proposed framework stresses internal alignment – where mission, vision, and values reflect altruistic commitments – and external accountability, ensuring corporations contribute meaningfully to society. By doing so, companies can move from reactive strategies to proactive ethical leadership. This unification not only strengthens legitimacy but also enhances resilience in volatile markets, positioning altruism as a standard capable of guiding sustainable and globally relevant management.