The responsibility emerging from the decisions made and the behaviours adopted is a recurrent topic in business administration, whatever the level of decisions made – individual or collective – and whatever the perspective of investigation – ethical, legal, or economic. Each firm, therefore, is also responsible for the effects of the decisions made towards the people working within its perimeter, the things its uses in the production processes activated and, finally, towards the environment in which it lives – both institutional and natural. Thus, it is appropriate referring to a “system” of responsibilities taken by the firm, related to its different managerial dimensions. This explains why we can deal with the administrative or economic-financial responsibility, which is closely related to the community or social responsibility and to the political or environmental responsibility. Only with the correct assumption of this “system” of responsibility can the good governance and integral development of any firm be guaranteed.
KEYWORDS: firms’ system of responsibilities, good governance, economic-financial responsibility, social responsibility
