Das Subjekt als Verantwortungsträger in der Wirtschaft? Von den Grenzen individueller Verantwortung in der globalisierten Wissensgesellschaft und der Begründung von Unternehmensethik

›Dieselgate‹ and other ›business scandals‹, but also the formation of global value creation networks accelerated by digital transformation, clearly show the limits of a purely individual ethical attribution of responsibility for entrepreneurial action. If - at least additionally - companies are also regarded as bearers of responsibility, it can be seen that the philosophical concept of the subject on which these approaches are based has increasingly come under criticism. For this reason, we propose that, on the basis of a system theoretical approach, social systems inside companies be conceptualized independently of the subject as bearers of responsibility with the help of the intrinsically significant preservation of entrepreneurial legitimacy.