The purpose of this article is to identify those features of the integrated management, which can be crucial to the success of the implementation of corporate social responsibility. This paper provides a description of integrated management and strategic CSR. There are also attempts to analyze the idea of Balanced Scorecard in order to adapt it to manage the environmental and social aspects. Moreover the Author presents a strategic control system by H. Steinmann, which allows for an overall view of the economic, strategic and ethical requirements in management processes.
The present paper develops the concept of ethics as a reflection on the qualitative potential of financial activity. It suggests that the quantitative‑instrumental utility of financial categories, such as profit and loss, can be fully actualized exclusively in an appropriate qualitative‑autotelic surrounding – thus, it suggests that economic efficiency, far from being in an immanent tension with ethical justifiability, is actually its natural consequence. What is particularly emphasized in this context is the potential of entrepreneurial creativity with respect to transcending apparent moral dichotomies, such as self‑interest versus other‑interest or profitability versus philanthropy. Special emphasis is also placed on the fact that the so‑called knowledge‑based economy, a characteristic feature of the era of the information revolution, creates particularly favorable conditions for the development of the aforesaid entrepreneurial creativity and its ethical potential.
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