A theoretical analysis of the mission statement based on the axiological approach

Abstract

The aim of this work is focused on a theoretical analysis of formulating the mission statement of business organizations in relation to the idea of the organizational axiological core. On one hand, we consider the CSR-Corporate Social Responsibility which, in our view, must be brought into direct connection both with the moral entrepreneurship (which should support the philosophical perspective of the statement of business organizations mission) and the purely economic entrepreneurship based on profit maximization (which should support the pragmatic perspective). On the other hand, an analysis of the moral concepts which should underpin business is becoming fundamental, in our view, as far as the idea of the social specific value of the social entrepreneurship is evidenced. Therefore, our approach highlights a number of epistemic explanations in relation to the actual practice dimension.