Corporate citizenship appears as a relatively new phenomenon and notion in connection with the economy but not as a matter of course, because ‘moral behaviour’ and ‘business behaviour’ seem to be contradictory or are discussed as if they were opponents. 1 Arguments in support of this opposition claim that their principles are contradictory, being guided either by self-interest or by altruism. Therefore ‘moral behaviour’ which fulfils ‘business aims’ at the same time is seen to deny its own principles so that it is not possible later to qualify it as ‘moral behaviour’. Moreover, there are descriptions telling us that, in former times business leaders acted more responsibly and were less profit-orientated – so there is an appeal to find the way back to those ‘golden ages’.