It is important not only to draft values respectively to discuss new concepts, but engaging an ethical value orientation in private life by head and heart, economic rationality and emotional intelligence.
These strategic efforts and a sidelong glance like theology and its interpretations of the Parable of the Merciful Samaritan are worth enough to think about it. “Christian Ethics are not a potpourri of arbitrariness”  but are manifested among other cases like the Ten Commandments, the Sermon on the Mount and the Work of Jesus in general. The containing messages are not scheduled for disposition every day. Jesus criticized, not as sometimes assumed, the possession and profit per se, but he especially critized, as it is written in the Parable of the Rich Young Man, that prosperity might be understood wrong if it is blocking the way of Christian succession. As a believing Jew, Jesus referred to the scriptures of the Torah, sensitizing people for the impact of monetary economics.
According to Christian standards, money – as the first historic mass media – can make values if it is used in an adequate conduct and supports social communities instead of aborting them. Finally it was crucial for Jesus to be in a dynamic relationship with God, his fellows and disciples. “This is no longer a matter of corporate values, but about personal principles”. Also economists can learn from this example. From corporate viewpoint such a model-conscious behaviour is paid out in more loyalty and commitment of co-workers. Also ultimately in higher productivity, added value and return on investment. Therefore the following five short theses on leadership, strategy and marketing of companies might be pragmatic ideas.
 Golemann, Daniel, Emotionale Intelligenz, München 1996, p. 190.
 Lukas-Evangelium, Chapter 10.
 Hemel, Ulrich, Wert und Werte. Ethik für Manager – ein Leitfaden für die Praxis, München 22007, p. 51.
 Marguerat, Daniel, Gott und Geld – ein Widerspruch? Wie die Bibel Reichtum und Besitz einschätzt, in: Welt und Umwelt der Bibel, 1. Ausgabe, Stuttgart 2008, p.10.
 Hartmann, Michael, Werte aus Sicht der Kirche – ein zeitgemäßer Ansatz?, in: Unger, Stefanie u.a. (Hg.), Was uns wichtig ist. Eine neue Führungsgeneration definiert die Unternehmenswerte von morgen. Ergebnisse aus der Wertekommission, Weinheim 22007, p. 213.