ABSTRACT

During the last 15 years or so, more attention has been given to placing creating economic value in the context of other values. Noteworthy are the Triple-P (3-P) approach, that is, looking at businesses from the perspective of the so-called “people, planet, profi t” bottom line, and the recent strategic idea of “creating shared value” (CSV). Savall and Zardet’s tetranormalization (TTN) can also be considered an effort at such a contextualization. This “placing” might seem to indicate that it is a simple action. This reading does not do justice to the intended “integration” of the various value orientations involved, however. All three want a new approach to capitalism, called “tamed” (TTN), “civilized” (3-P) or “reinvented” (CSV), respectively. General projects of change indeed. 1 Such a kind of change also includes more specifi c themes. Among them is, for instance, the aim of putting an end to the usual “externalization” of costs.