ABSTRACT

International Christian Union of Business Executives (UNIAPAC) published a 120-page document, which expresses our aspirations and our proposal for a more humane and fair world. Human beings are the origin, focus and purpose of all social and economic life and should be considered in their integrity. The specificity of Christian behaviour comes from the interior vitality of our common human virtues instilled by the theological virtues of faith, charity and hope. For UNIAPAC, the basic principles for orienting the actions of socially responsible enterprises are those that emanate from the Christian Social Tradition. A well-known Belgian employer recently announced that any decision made in his business would now have a positive impact in the three areas: ecology, economy and society, and would not only be considered from a financial aspect. When Corporate Social Responsibility (CSR) is planned, carried out and evaluated as a comprehensive strategy, it contributes to improving the competitiveness and comprehensive sustainability of enterprises.