ABSTRACT

Organizational management is specifi cally granted fi duciary responsibility over society’s economic resources, which consist of natural and human resources. Because of their privileged status, organizational management and the associated business professions play a central role in the long-term viability of a democratically governed society grounded in justice, equality, and trust. Acting in the public interest requires consideration of natural, social, and economic systems. Natural systems provide the context and sustenance for social systems and, therefore, must be respected, nurtured, and sustained. Social systems provide the context and purpose of economic systems. Business professionals, such as accounting and other information providers, analysts, and monitors; and regulatory agencies, such as the Securities and Exchange Commission (SEC),2 Environmental Protection Agency, and Food and Drug Administration, facilitate and scrutinize organizational management in carrying out their fi duciary responsibility.