In this chapter we investigate three alternative elaborations of deontological theory. First, Section 1 explains the basic difference between consequentialist ethical theories and deontological theories. In Section 2 we consider the deontological ethical theory of duties of Kant. In Section 3 we discuss the libertarian theory of rights, which goes back to the theory of natural rights developed by John Locke. We discuss the contemporary defense of libertarianism by Robert Nozick and illustrate the libertarian view by Friedrich Hayek’s view on free markets and Milton Friedman’s defense of the shareholder model. Section 4 deals with positive rights, including human rights, and discusses some implications for corporate social responsibility.