ЭТИКА И МОРАЛЬ В СОВРЕМЕННОМ БИЗНЕСЕ: ЦЕЛЬ БИЗНЕСА И ЕГО ОТВЕТСТВЕННОСТЬ

Abstract

In the second article of his series, the author examines the profound changes that have occurred over the past few decades in what business is and the evolution of views on what the purpose of companies is. If in the past it was generally accepted that a company should pursue the interests of its shareholders, now the dominant concept has become the concept of stakeholders, which include, in addition to shareholders, everyone who comes into contact with the results of the organization's activities. The author cites as an example one of the first attempts to implement such an approach, which was undertaken more than 100 years ago by Henry Ford, and outlines the consequences of the subsequent court decision for law enforcement practice in the United States. The author raises a number of pressing questions that, in his opinion, remain contradictory and unresolved in the application of the stakeholder concept in practice, despite its practically uncontested general acceptance. The article also discusses the practical implementation of the stakeholder concept in the form of formulating sustainable development policies at national and intergovernmental levels, including the so-called ESG principles, analyzing each component of these principles (ecology, social responsibility and corporate governance), and also provides positive and negative examples of such implementation by specific companies. The author concludes that despite the ubiquity of statements and declarations about business responsibility, they very often do not correspond to reality. Despite this, the author believes that the implementation of ESG principles remains an important priority for companies, including because compliance with ESG in modern conditions becomes necessary when receiving corporate financing.