Il contesto etico di vitalità aziendale

The ethical context of corporate vitality The aim of the study is to identify the link between the ethical behavior and the conditions for the existence of the corporate system intended as long-lasting orga- Contabilità e cultura aziendale n. 2/2015 Il contesto etico di vitalità aziendale Patrizia Gazzola*, Piero Mella** * Ricercatore Confermato, Dipartimento di Economia, Università dell’Insubria. Corresponding author, e-mail: patrizia.gazzola@uninsubria.it. ** Dipartimento di Scienze Economiche e Sociali, Università degli Studi di Pavia. nization composed of individuals, or as an institution, which, in order to achieve its internal objectives, produces outcomes for external stakeholders. In the research two theoretical approaches are used: the company interpreted as a social system, or socio-technical, that is open regarding exchanges with the environment and the company as an open system and under its conditions of teleonomy, is observed according to the Model of the Organization as an Efficient System of Transformation. Just because companies operate in an environment, the ethics distinguishes the socio-economic context in which they conduct their business. The two theoretical approaches demonstrate the thought of Cavalieri (2007): «the creation of shareholder value can not be the only purpose for which the company is established; the company, in fact, must direct its activities to create value for itself and for the different categories of stakeholders involved».