What is a corporation? This question has long been debated in Western countries and has been shaped by difficult contradictions between capital and labor, profit and justice, and efficiency and balance. In the context of globalization, this debate is not bound within corporate walls or even by country borders, but instead becomes a global discussion that is the central focus point for multinationals (MNCs), local companies, NGOs, governments and international organizations (e.g. the United Nations) in both developed and developing countries.