Categorical Imperative & Perfect duty.

Categorical Imperative refers to absolute concepts which dictate only one correct way to act and react to moral issues. In essence Categorical imperative enables human being to take the only logical and morally viable method of decision making. Categorical Imperative relies on the concept of perfect duty which refers to selection or avoidance of actions that would fundamentally undermine the basics of fairness. Generally speaking, perfect duty assumes that certain choices can not be legitimized because of the consequences that undermine the nature of fairness.  

Following the above definition it is impossible to point to any practice in business that is / should be considered a "perfect duty". Even the most basic concept of business obligation to create the greatest possible profits for all stakeholders, may not stand the test. For instance, an exception to that obligation could be a merger that would initially reduce or decrease share values, but end in creation of greater stability in the long term.

The main issues with categorical imperative and perfect duty are the lack of evolution. At the time of formulation of such moral guidelines and philosophy, factors such as globalization, World Wide Web, social and cultural evolutions such as racial and gender equity were not at the hart of those formulations. Those factors have initiated a social and cultural change / evolution which accompany new issues such as the necessity to eliminate absolute truths / duties that would be harmful to individuals living in our time.