ABSTRACT
Ethics qua philosophical study of morality is descriptive or factual, concerned with normative concepts, aiming to make sense of the value side of the fact/value divide. Deontological theories hold that the moral status of our actions whether they are right or wrong, obligatory or supererogatory derives directly from certain features of the acts themselves, regardless of the consequences. Socially Responsible Investment (SRI) is concerned, the formula of humanity may hold some promise in the framing and justification of SRI investment criteria, if it is well understood and carefully deployed. According to divine command theory, the moral status of actions relies on the authority and character of God, or, more generally, the nature and will of the divine. Virtue ethics is often considered a recent arrival, representing a new alternative to the dominant teleological and deontological ethical theories. Cultural relativism in its basic form follows from the observation that moral belief and practice differs across different societies, cultures and historical epochs.
