Kant tells us that we should act only according to those maxims that could be universally accepted and acted on. Consider how Kant might respond to the egoist view that all human behavior is intended for one's own self-interest. For example Kant believed that truth telling could buy lying could not be made a universal law if everyone lied whenever it suited them rational communication would be impossible thus lying is unethical. This condition of universality not unlike the Golden rule prohibits us from giving our own personal point of view privilege status over the points of view of others.it is a strong requirement of impartiality and equality for ethics
Kant also provided two other versions of this categorical imperative that are less abstract.
He claimed that ethics requires us to treat all people as ends and never only as means
In yet another formulation we are required to treat people as subjects not as objects
these formulations restate the commitment to treat people as capable of thinking and choosing for themselves
Humans are subjects they perform the act rather than being acted upon to use the familiar subject object categories from grammar
They have their own ends and purposes and therefore should not be treated simply as a means to the ends of others
In chapter 3 we will examine a view on corporate social responsibility that concludes on Kantian grounds that business managers have direct ethical responsibilities to all parties skateholders who are affected by business activities