Primary it is the business of managers to be economical successful. Therefore they are measured by the Shareholder-values of their companies. Stakeholders are not less relevant. The ethical values dilemma of managers is seen more or less critically in politics, churches and media.
The maximization of profit as well as sky-scraping management salaries and the general issues of Corporate Citizenship must fit to each other credibly, so that the media coverage on action and effect of the companies are not creating a scandal, because this would also be critically assessed by analysts at the Stock exchanges round the world. The core difficulty is to implement prescriptive value codices successful and sustainable, bringing them transparently through the mass media. This has to do something with contingence but also congruence in the several business decision makings.
 Siehe Principal-Agent-Theorie: "Whenever one individual depends on the action of another, an agency relationship arises. The individual taking the action is called the agent. The affected party is the principal." (http://www.manalex.de/d/prinzipal-agenten-theorie/prinzipal-agenten-theorie.php)
 Avenarius, Horst, Public Relations, Darmstadt 2000, p. 376.
 McK Wissen, Das Magazin von McKinsey, 11. Ausgabe, „Wert“, Hamburg 2004, p. 10.
 Schulz von Thun, Friedemann, Miteinander Reden, Band 3, Das „innere Team“ und situationsgerechte Kommunikation, Kommunikation, Person, Situation, Hamburg 142005, p. 175.