Poland business expectations beyond profit

Abstract

"Business Ethics" not "CSR", is the umbrella concept under which responsible behaviour in the economy is studied, taught and organised in Poland1. Business ethics is influenced by human action theory known as praxiology (Gasparski, 2002c) according to which human conduct is delimited by three dimensions or "triple E", i.e., effectiveness, efficiency and ethicality. Effectiveness is a dimension of the degree to which a state intended as a purpose of a given action is achieved; efficiency is a relation between an effect of the action and expenditure of its performance; ethicality is a dimension of the degree of social consent for performing the action in a given culture founded on values esteemed in the culture and on related norms of conduct. Effectiveness and efficiency are economical sensu stricto when one is able to measure them in monetary units. They are economical sensu lato when one is limited to their qualitative characteristics. Ethicality is qualitative by its nature. Both economical and ethical values are mutually independent when treated analytically, whereas in the synthetic sense the economical and ethical values, i.e., qualities of human actions expressed by these values, are mutually dependent formulating actions indispensable axiological context (Gasparski, 2002c). In relation to the above, corporate responsibility, as I understand2 it, should be defined as a whole composed of four characteristics taken together: • accomplishing the companys goal (increasing the companys value, delivering products and services of proper quality), • doing it in the long run (harmonious permanence), • ensured by proper shaping of relations with the main stakeholders (shareholders, employees, managers, clients, consumers, suppliers, local community, natural environment, etc.), and • through conduct compatible with law and socially accepted ethical norms (on the part of all the stakeholders). The above understanding is a consequence of a systemic (i.e. related to systems theory3) approach which is a precondition for integrity.