This chapter fits into a double framework. First of all, it participates in the collective project of this book, which is to take into account and to comment upon the American foundations of corporate social responsibility (CSR) and of stakeholder theory (SHT). The intention is also to demonstrate the potential existence of a European school of thought on this subject. Secondly, this work fits into the framework of the works of the Chair DSO (Développement des Systèmes d"Organisation (CNAM, Paris, France)) on models of organization and of management (or government) for businesses. At the heart of this chair this text participates in the establishment of a research programme that aims at showing the value of political philosophy in the analysis of the institutions of contemporary capitalism (for example the company, industries, and so on).