According to Crane Matten (2007), non-consequentialist ethical theories have two main types, which include ethics of duties and ethics of rights and justice.
For ethics of duties, the important element is Kant’s theories. Kant present an important theoretical framework, called the “categorical imperative”. Basically, this framework can be applied to every universal moral issue. Although Kant’s categorical imperative is very philosophical idea, it is applied to understand business ethics. For example, company should treat employee, so employee consider we are freedom and relax, we hope working for company. On the other hand, Kant’s theories have three main problems which include Undervaluing outcomes, Complexity and Optimism. Undervaluing outcomes is that people little consider their ethic of duty in issues. For complexity, basically, the idea or theories have shortcomings, but it cannot fit every case or issues. Optimism, Kant thinks that people are rational animals, but egoism has break this optimism, Because strength of egoism is that it is a concept of humans that is generally quite well confirmed by the conventional pattern of business behavior.
Ethics of rights and justice
Rights are significant element for ethics; it should be respected and protected in every single action.
Now, corporations, especially multinationals, are increasingly change or adjust their attitude to human rights. For example Body shop, they aim to ensure that human and civil right, in additional they are respected throughout them business activities.