Before we look at present concepts of cosmopolitan business ethics on the basis of the presentation of the theories of business ethics, we will in this section discuss the historical foundations of cosmopolitanism (Kemp 2005; Brown and Held 2010; Kemp 2011; Taraborrelli 2011; Rendtorff 2012). The concept of cosmopolitan norms is that they, as ethical norms, go beyond the legal order of the state, but they are also based on the positive norms of state sovereignty. The cosmopolitan norms indicate the right to have rights and at the same time they refer to the right of universal hospitality. There is also a close link between cosmopolitanism and human rights (Rendtorff 2012). In this sense, the cosmopolitan norms shape the rights of the republican state, although they come from outside this republic and as such do not have any formal legitimacy in the republic. The idea of cosmopolitan business ethics situates the business corporation as a good corporate citizen that becomes a cosmopolitan citizen as a good international citizen supporting the responsibility in the cosmopolitan legal order.