Abstract
The paper aims to examine the reason why companies participate in the SDGs from the perspective of virtue ethics. The method of it is theoretical research, with reference to the Aristotle’ discussion on the intellectual virtues in the 6th vol. of Ethica Nicomachea, and the knowledge-creating theory based on phronesis by Prof. I. Nonaka and others.
First chapter shows that the interest of it is in the management norms that private companies should contribute to the achievement of the SDGs. Second chapter confirms that previous studies have argued that the interests participating in the SDGs are the expectations of civil society and new business opportunities for private companies. Third Chapter analyzes the characteristics of phronesis through literature research and forth chapter pursues it’s application to the business context.
The conclusion of this paper is that private companies can think about their actions and outcomes from the perspective of phronesis as the normative source of management that contributes to the achievement of the SDGs.