Resumen: Catholic social teaching on the social responsibility of business is based on a person-centered ethics, with two key ethical values: justice and solidarity. Assuming that business enterprises are a mediating institution between individuals and society, the social responsibility of a business is seen as inherent to the business itself and related to all its activities and relationships, not as something added to its economic function. Contributing to the common good is the driving principle of social responsibility. As the organizational guidelines of the social responsibility of business, justice and solidarity apply to the core business activities of each firm, along with business concerns to alleviate social problems. Since each situation is unique, it is also necessary to manage these social responsibilities with practical wisdom. There are similarities and differences between Catholic teaching on the social responsibilities of business and other perspectives.
