If so, what is o set the basis for the responsible behaviour of a body corporate? Its own texts? The values it adopts? The ethics or personal responsibility of those who manage it? Their conscience? Laws? Experts? A universal code of conduct...?
A firm is a crossroad of responsibilities - towards shareholder, employees, clients, environment, future generations. Until now, these responsibilities were thought to be contradictory. Sustainable development presents them as compatible, to be implemented as an integrated whole.