ABSTRACT
This chapter examines the fundamental conflict between notions of profitability and social responsibility. Sociologist Max Weber argued that capitalism was born from the Protestant ethic of hard work and the accumulation of wealth from labor, which would guard against damnation. Organizations like Ceres are working with CEOs to strengthen business practices in line with the goals of SD. While we cannot abandon economics altogether, we can acknowledge and embrace the inherent tension between profit and responsibility by creating new patterns and modes of being that exist between, in and around these two objectives. ESG investment strategies are an evolving set of criteria that evaluates the quality of a company, specifically its ability to comprehend the value of sustainability and any concomitant risks to the success of the overall company. Potential ESG investors will study a company well beyond its financial reporting.
