Una rimeditazione dei rapporti tra profitto e valore alla ricerca di una consonanza intersistemica

Studies on business management, by considering profit and value not necessarily overlapping or path dependent, argue that corporate governance dignifies itself by acting for the sake of the surrounding community rather than for the one of the individual in an environment of increasing complexity. Its then emerging, for the modern entrepreneur, the necessity to be somewhat oriented to the business ethics and to the corporate social responsibility, by overcoming a mere utilitarian point of view of the management and by hailing a valorisation of business principles inspired to the solidarity, to the fairness and to the equity. Thus less considering goals like the efficiency and the profit whilst aiming at an ethic tendency for each systemic business relationship. Of course, the corporate social responsibility should overcome firms boundaries by interacting with a wider crowd of individuals. Consequently, ethic managerial behaviours will result exalted inside corporations which are able to reconcile an efficiency-driven management with a more ecologic and socially responsible approach of the management towards their stakeholders and business environment. That kind of firms does not estrange itself from the ordinary rules of the market, but it reads the classic patterns of the cost effectiveness and efficiency by orienting them towards the spreading of value among all the stakeholders.

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