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Résumé
This article focuses on the emerging concept of corporate citizenship in business
ethics. This normative concept aims to redefine the role of private companies by
including the common good in their mission. Nonetheless, the ethics discourse does
not permit the altering of the capital accumulation mission defined within the
juridical status of enterprises. Consequently, the concept of corporate citizenship is
creating a new legitimising strategy: the notion of corporate citizenship, by
redefining the social status of private companies, contributes to position them as
legitimate «world» social institutions that assume functions once managed by the
state.