Resolving the strongly polarised debate about whether or not business has social responsibilities may call for distinguishing more clearly between a business as a non‐moral agent with a purely financial raison d'être and its managers who may have wider and more complex commitments. The author worked as a financial manager in industry and taught at City University Business School for many years, and also served on the professional conduct appeal committee of the Institute of Chartered Accountants in England and Wales. (...) He is currently co‐writing his third book, a study on business strategy. (shrink)