RESPONSIBLE ENTREPRENEURSHIP VISION DEVELOPMENT AND ETHICS

294 RESPONSIBLE ENTREPRENEURSHIP
fessional ethics principles of the banker) that, by their results, indicate the how big the adhesion
to the ethics principles is, when we speak about the activity that one bank will develop
on a market, as a newcomer. The set of quantitative indicators offers a clear image upon the
bank’s capacity to make profit, to be efficient, to develop its assets and its capital, in one word,
to face the prudential requirements that the banking authorities impose the moment when one
bank requires entering on a new banking market.
It is absolutely fine and without any doubt that, these financial quantitative indicators must
look good, both from their value point of view, as registered at the moment of presenting the
request to entry the Romanian market and also from their dynamics perspective, starting from
the bank establishing until the present moment.
But in a nowadays economy that is subject to globalization and that is not avoided the
voth the good and the bad effects that the foreign banks and othe foreign corporations bring
while entering the Romanian markt, a major role must be played by the compliance with the
ethics principles.
Respecting the best practice and ethic promotion rules for the banking business, will be
subject to monitoring by means of the indincators that are proposed in the Matrix, within the
chapter Qualitative indicators. Namely, these are the quality of the shareholders and of the
executive managers and the strategy, all having to promote ethic principles in what the future
activity development concerns.
It is extremely important to be able to evaluate, by the proposed instruments in this paper,
the transparecy level of the accounting papers. The accounting reports must be reliable, without
any doubts, without hidden annexes and not to allow acknowledging possible misleading
towards the authorities, in future.
The banking market conditions where the bank comes from and the way it activated there
are also crucial. All these indicators that we frame as qualitative indicators must be evaluated
in the light of the ethics code and of the banking best practices as admitted by the law
and also by the banking and business environment to be deontological, legal and ethic.
How we will achieve this goal by using the important help of the Matrix analysis instrument,
we will better understand by guiding ourselves with Certo’s words (2002) that stated
that “…the ethics is our preoccupation for a better behavious, our obligation to have in view
not only our own welfare but also the others“. Or, in our opinion, this is exactly what the banks
must do. The response to the question how can the banks namely take care about the general
welfare, of the ones around is the CRS (Corporate Social Responsibility). CRS represents the
totality of actions, principles and practices by which a company, in our situation the bank,
involves itself for a community and for the society, with the purpose of granting a positive
impact of its activity and of contributing to the development of that society.
At a first sight, this may seem as a sophisticated term, that is frequently used in the business
strategy language, but our paper tries to demonstrate that the CSR is more than an instrument
within the business world. It is the closest concept to an ethic code or even to an ideology,
within a field in which it is supposed that the profit the shareholders are targeting is, in fact,
the final objective. Moreover, as Zbuchea stated (2013), “Many researchers consider corporate
social responsibility (CSR) a key element in developing sustainable businesses today.”
The corporate behaviour based on responsibility is an ethical one. This because the ethics
is facing what is good and what is bad. It is a code of unwritten rules that governs us in the
attitudes we have towards the others, as Cordoneanu (2007, p. 35) stated. The meaning of
the words “wright”, “correct” and “just” find its determination in what we name ethics. To