General business ethics overlaps with the philosophy of business, one of the aims of which is to
determine the fundamental purposes of a company. If a company's main purpose is to maximize the returns to its shareholders, then it should be seen as unethical for a company to consider the interests and rights of anyone else. General business ethics includes corporate social responsibility or CSR: an umbrella term under which the ethical rights and duties existing between companies and society is debated. It also covers issues regarding the moral rights and duties between a company and its shareholders: fiduciary responsibility, stakeholder concept v. shareholder concept. Ethical issues concerning relations between different companies: e.g. hostile take-overs, industrial espionage. Leadership issues: corporate governance. Political contributions made by corporations. Law reforms, such as the ethical debate over introducing a crime of corporate manslaughter.