Despite the number of recent Kantian approaches to these issues, philosophers who apply Kant’s ethics to business often use the theory in a way that is contrary to its own conditions. His account of how we are bound by the categorical imperative depends on a particular conception of moral agency that precludes collective responsibility and, more specifically, corporate responsibility. Although a business can act, its actions can only be judged morally with reference to the reasons held by particular businesspeople. Thus the applicability of Kant’s philosophy to business ethics is limited, because it cannot make sense of the moral obligations that constrain the corporation as a whole.