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Communicative rationality and justice, the main objectives of Habermas’ reconstruction of critical social theory, can be defined as the fair distribution of opportunities to speak, the inclusive participation of social actors, the accessibility of topics without restriction, the willingness to not only speak but listen, two-way vibrant interaction, self-transformation via learning from others, and reaching voluntary agreements over common goals and values. The concept of communicative reciprocity is essential here. Those equipped with the norm of reciprocity can better comprehend diversities and complexities, as well as the conflict-ridden aspects of social life, and thus can develop a stronger capacity of nurturing sensitivity to live in harmony with other people. This paper attempts to apply the concept of communicative rationality and reciprocity to the areas of business ethics in order to explore the significance of Corporate Social Responsibility (CSR) and Ecological and Social Governance (ESG) as innovations in corporate governance. In addition, this paper will draw special attention to Stockowner–Employee (SOE) partnership as a new experiment of business ethics in Republic of Korea. By doing so, this paper aims to grasp the attributes of those who are more capable than others of understanding the norms and practices of CSR within an economic enterprise, with the view that reciprocal sympathy can serve as a communicative basis for what we might call responsible capitalist culture. The main arguments this paper makes are: (1) the recent change in the value orientations of shareholders in support for CSR and ESG can be interpreted as an expression of communicative reciprocity and justice; and (2) the transformation of business ethics in the direction of CSR and ESG means that classical liberalism has begun to turn to a “responsible” liberalism. Survey data collected from a Korean company will be analyzed to show how the norm of reciprocity is reflected in the relationship between corporations and society on the one hand and between shareholders and employees on the other.

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