ABSTRACT
This chapter summarizes the international dimension of cosmopolitan business ethics. The need for a universal regime of business ethics and human rights is presented and promotes the concept of corporate citizenship as an important development of integrity and responsibility in international business. The chapter analyzes an element of strong regime-building in international relations as a basis for promotion of universal ethical guidelines for multinational corporations. It considers the Global Reporting Initiative, which is an accounting and certification instrument ensuring sustainability and human rights on the basis of UN standards. The idea of citizenship at the international level is based on the idea of the morally responsible corporation which is the foundation for policies on corporate social responsibility (CSR). To argue for good corporate citizenship at the international level is to focus the notion of CSR on a specific conception of the corporation and its obligations toward the international community.
