Abstract Chinese:
本論文融合道德哲學與商業理論，構建「道德公司」之概念，整合效益主義之淨福利最大化（U）與義務論之規則體系（R），旨在反思純利潤驅動資本主義之局限。研究動機源自日益惡化之社會不平等、對永續實踐之迫切需求，以及制度信任之匱乏；據此批判當代企業社會責任（CSR）與環境、社會及治理（ESG）框架僅流於市場適應工具，並為「何謂道德公正企業」建立參照基準。
藉由Osterwalder與Pigneur（2008）之「商業模式圖」為分析框架，本研究系統性檢視企業各營運環節如何受道德原則重塑，並以虛構家具製造商「桌道公司」為例，闡明其於R0至R5道德約束下生產木桌之過程，確保資源可再生、利益公平分配，並賦予利害關係人否決權。
透過利害關係人理論（Donaldson & Preston, 1995）、企業社會責任架構（Carrol, 1991）及ESG指標進行分析，探討「道德公司」於資本主義體系中之生存路徑。研究發現：此類企業可透過道德品牌定位於利基市場實現可行性，並產生長期福祉效益，然仍須面對成本壓力與市場競爭等挑戰。最終，透過重新定義以「理性可認可價值與流程」為核心之成功典範，本研究為優先考量生態與社會系統、超越純利潤導向之企業設立實踐標竿。

 

Abstract:
This thesis conceptualizes the “moral company” using a combination of philosophical frameworks of morality and business literature, integrating consequentialism’s importance of net welfare maximization (U) with deontological rule setting (R) to question the limitations of profit-driven capitalism. Motivated by growing inequality, demands for sustainable practices and lack of institutional trust, it critiques CSR and ESG as pure market adaptations and provided a benchmark for corporations of how morally just company looks like. Using Osterwalder and Pigneur's (2008) Business Model Canvas, the model goes through all the important sector of a business and how morality affects them, illustrated through the Table-Do Company, a fictional furniture-maker producing tables under deontological Rules (R0–R5 constraints) and utilitarian concepts, ensuring regenerative sourcing, fair distribution, and stakeholder vetoes. The analysis looks how the “moral company” succeeds within capitalism, using stakeholder analysis (Donaldson & Preston, 1995), CSR concepts (Carrol, 1991) and ESG metrics. Findings suggest that there is viability in niche markets through ethical branding and long-term welfare implications, though there are challenges like higher costs and competition. However, by redefining what success looks like as rationally endorseable values and processes, the “moral company” sets benchmarks for businesses prioritizing eco- and societal systems over pure profit motivation.

Table of Contents
Thesis Validation Letter i
Abstract Chinese: ii
Abstract: iii
Table of Contents iv
Table of Figures vi
1. Introduction 1
2. Literature Review: 3
2.1 The Notion of Morality: 3
2.2 Key Moral Philosophies: 6
2.2.1) Consequentialism: 6
2.2.2) Deontology: 9
2.3 Emergence of Business Ethics: 12
2.4 The Role of Stakeholders: 16
2.5 Corporate Social Responsibility: 19
2.6 ESG: 23
3. Methodology: 26
4. Conceptualizing the Moral Company: 29
4.1 Value Proposition: 32
4.2 Revenue Streams: 33
4.3 Key Resources: 34
4.4 Operational Activities: 36
4.5 Channels: 37
4.6 Governance Structures: 38
5. The Corporation within modern Business Theory: 40
6. Conclusion: 43
7. Limitations: 44
8. Bibliography: 45

 

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