The term "corporate social responsibility" is today best defined in the U.S. by:

a. federal statutory incorporation law.

b. Securities and Exchange Commission (SEC) Rule 10b(5)

c. Kant's ethical writings condemn the corporate form of business for being selfish, greedy, and immoral

d. current definitions in the business of the term indicate that a company should be socially responsible and thus contribute to charities and civic organizations but in a prudent and smart manner.