"Social responsibility" is imaginary, because society is imaginary. It can't be hurt, it doesn't have opinions, and we certainly don't have any responsibilities to it.
It's an abstraction.
It's an abstraction.
Or do you contend that "society" is exactly equal to the few dozen men who authored the US constitution? That simply doesn't make sense.
You may want to consider the fact that this applies to "corporations" as well. They're legal fictions. They can't be prosecuted, because they can't break laws, because they can't act. Only individuals can break laws and face prosecution, because only individuals can actually _do_ things.
You seem to have problems with the idea of abstraction. Learn some maths perhaps? It's worth it. You're working on an abstaction right now, as someone has already kindly pointed out.
I also recommend that you Google "theories of collective action", it's an interesting set of ideas which have had much intellectual currency for a long time, and still do.
It is not the case that people are rational actors thinking and acting alone. To understand the world we sense, there has to be collaboration and sensemaking together. Corporations embody the values of the leaders and or founders and shareholders, and are held together byt the rituals and practices of the people there every day.
What are Thanksgiving and Labor Day, if not embodiments of American society?
It is impossible to harm a legal fiction because it is a fiction. It is indeed possible to harm humans and that, of course, must be avoided.